(1) The levy obligation exists for institutions within the meaning of section 2 of the Restructuring Fund Act from the time the licence under the Banking Act or the Securities Institutions Act is granted or deemed granted, and ends where the institution's licence lapses or is revoked.
(2) Levy-liable institutions for which the calculation of the annual contributions under section 12(2) of the Restructuring Fund Act for the levy year took place having regard to Article 10 of Delegated Regulation (EU) 2015/63, and the institutions named in section 1(1) and (2) of the Restructuring Fund Ordinance, pay a flat-rate amount of EUR 325. For the remaining levy-liable institutions, the levy amount is assessed according to an annually ascertained distribution key. The distribution key in a levy year is determined for those institutions by the ratio of the amount of the balance-sheet total, adjusted by corresponding application of the provisions of Article 5 of Delegated Regulation (EU) 2015/63, to the aggregate of the balance-sheet totals, adjusted by corresponding application of the provisions of Article 5 of Delegated Regulation (EU) 2015/63, of all other levy-liable institutions. Decisive for calculating the distribution key is, in each case, the balance-sheet total, adjusted by corresponding application of Article 5 of Delegated Regulation (EU) 2015/63, on which the calculation of the annual contributions under section 12(2) of the Restructuring Fund Act was based in the levy year. Insofar as no annual contributions under section 12(2) of the Restructuring Fund Act had to be calculated for a levy-liable institution in the levy year, and the data for calculating the balance-sheet total adjusted by corresponding application of Article 5 of Delegated Regulation (EU) 2015/63 are not available, a flat-rate amount of EUR 325 is levied for the institution concerned. Section 16f(1), no. 1, second sentence, and (2), (4) and (5) apply accordingly. The levy amount for each levy-liable institution is at least EUR 325.
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Section 16k
Task area Resolution
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