Type of regulated entity

Basis of calculation for required levy

A1a - Irish Authorised Credit Institutions covered by the Credit Institutions (Financial Support) Scheme 2008 and their subsidiaries that are credit institutions authorised under Irish legislation

Periodic LevyThe required levy is split into three separate levies, a Prudential Levy, a Consumer Levy and a Supplementary Levy.Prudential LevyAll entities will be charged a minimum levy of €30,000. In addition to this levy, all entities (with the relevant level of Pillar I capital requirements) will be charged an additional levy based on the table below.

Band

Range €

Charge per €m or part thereof

Min

0 - 200,000,000

30,000

A

200,000,001 - 600,000,000

909.55

B

600,000,001 - 700,000,000

4,255.10

C

700,000,001 - 2,000,000,000

689.57

D

2,000,000,001 - 10,000,000,000

229.60

The range relates to the Pillar I capital requirements of the entity (net of any interim capital requirements imposed by the Financial Regulator but including Capital Requirements Directive capital floors) as at 31 December 2009. These data are contained in line item 2 (Total Capital Requirements) of Common Solvency Reporting, format CA, adjusted for an interim capital or Pillar II requirement.

Consumer LevyAll entities that engage in retail lending or retail deposit taking will be charged a levy of €6,000 plus an additional levy based on the table below.

Band

Range €

Charge per €m or part thereof

Min

0 - 4,000,000,000

6,000

A

4,000,000,001 - 5,000,000,000

25.00

B

5,000,000,001 - 7,500,000,000

13.38

C

7,500,000,001 - 22,000,000,000

3.04

D

22,000,000,001 - 50,000,000,000

9.02

The range is based on the combined total of retail lending to Irish resident individuals and households (extracted from Sectoral Return, LRS format, row code OPERSN, column code EURLRS) and retail deposits taken from Irish resident individuals and households (extracted from Sectoral Return, LRS format, row code OPERSN, column code EURDRS) as reported to the CBFSAI as at 31 December 2009.

Supplementary LevyFor the purposes of providing the Authority with sufficient funds to enable it to perform its functions and exercise its powers, the covered institutions shall each pay a supplementary levy to the Authority. The covered institutions listed below shall be charged specific costs as follows (these specific costs shall be paid by each of the named covered institutions for and on behalf of each of its subsidiaries who are covered institutions):

Covered Institution €

Anglo Irish Bank Corporation plc (197,343.21)

Allied Irish Banks plc 181,678.96

The Governor and Company of the Bank of Ireland 181,678.96

Irish Nationwide Building Society 737,731.46

Irish Life and Permanent plc 5,541.87

EBS Building Society 715,225.47

Postbank Ireland Ltd (35,714.00)

Type of regulated entity

Basis of calculation for required levy

A1b - Irish Authorised Credit Institutions not covered by the Credit Institutions (Financial Support) Scheme 2008

Periodic Levy The required levy is split into two separate levies, a Prudential Levy and a Consumer Levy. Prudential Levy All entities will be charged a minimum levy of €30,000. In addition to this levy all entities (with the relevant level of Pillar I capital requirements) will be charged an additional levy based on the table below.

Band

Range €

Charge per €m or part thereof

Min

0 - 25,000,000

30,000

A

25,000,001 - 120,000,000

129.67

B

120,000,001 - 160,000,000

940.00

C

160,000,001 - 500,000,000

200.00

D

500,000,001 - 10,000,000,000

105.29

The range relates to the Pillar I capital requirements of the entity (net of any interim capital requirements imposed by the Financial Regulator but including Capital Requirements Directive capital floors) as at 31 December 2009. These data are contained in line item 2 (Total Capital Requirements) of Common Solvency Reporting, format CA, adjusted for any interim capital or Pillar II requirement. Consumer Levy All entities that engage in retail lending or retail deposit taking will be charged a levy of €5,000 plus an additional levy based on the table below.

Band

Range €

Charge per €m or part thereof

Min

0 - 1,000,000

5,000

A

1,000,001 - 5,000,000

3,831.65

B

5,000,001 - 75,000,000

321.43

C

75,000,001 - 2,000,000,000

17.70

D

2,000,000,001 - 25,000,000,000

9.75

The range is based on the combined total of retail lending to Irish resident individuals and households (extracted from Sectoral Return, LRS format, row code OPERSN, column code EURLRS) and retail deposits taken from Irish resident individuals and households (extracted from Sectoral Return, LRS format, row code OPERSN, column code EURDRS) as reported to the CBFSAI as at 31 December 2009.

Type of regulated entity

Basis of calculation for required levy

A2 - Credit Institutions authorised in another EEA state operating in Ireland on a branch basis

Periodic Levy Branches are not subject to a prudential charge as prudential supervision is the responsibility of the home member state regulator.Consumer Levy Branches will be required to pay a consumer levy if they are engaged in lending to or taking deposits from Irish resident individuals or households. All entities that engage in retail lending or retail deposit taking will be charged a levy of €5,000 plus an additional levy based on the table below.

Band

Range€

Charge per €m or part thereof

Min

0 - 1,000,000

5,000

A

1,000,001 - 5,000,000

3,831.65

B

5,000,001 - 75,000,000

321.43

C

75,000,001 - 2,000,000,000

17.70

D

2,000,000,001 - 25,000,000,000

9.75

The range is based on the combined total of retail lending to Irish resident individuals and households (extracted from Sectoral Return, LRS format, row code OPERSN, column code EURLRS) and retail deposits taken from Irish resident individuals and households (extracted from Sectoral Return, LRS format, row code OPERSN, column code EURDRS) as reported to the CBFSAI as at 31 December 2009.

Type of regulated entity

Basis of calculation for required levy

A3 - Credit Institutions authorised in another EEA state operating in Ireland on a cross border basis

Periodic LevyEntities undertaking business on a cross border basis are not subject to a prudential charge as prudential supervision is the responsibility of the home member state regulator.Consumer LevyEntities carrying out business in Ireland are required to pay a consumer levy if they are engaged in lending to or taking deposits from Irish resident individuals or households (as defined for the purposes of the sectoral return). The table below details the levy payable by such entities.

Band

Range€

Charge per €m or part thereof

Min

0 - 1,000,000

5,000

A

1,000,001 - 5,000,000

3,831.65

B

5,000,001 - 75,000,000

321.43

C

75,000,001 - 2,000,000,000

17.70

D

2,000,000,001 - 25,000,000,000

9.75

The range is based on the combined total of retail lending and retail deposits to individuals and households in Ireland as at 31 December 2009. Entities operating in Ireland on a cross border basis are obliged to determine the levy that they are due to pay by reference to this table and remit the appropriate levy to the Authority.

Type of regulated entity

Basis of calculation for required levy

B1 - Life Companies with Irish Head Office and Life Insurance Undertakings authorised in another non-EEA state operating in Ireland

Periodic LevyThe required levy is split into two separate levies, the Prudential Levy and the Consumer Levy.Prudential LevyAll entities will be charged a minimum levy of €6,000. In addition to this amount, all entities will be charged a variable levy based on a percentage of their gross global premium income reported in the "Global Business" Form 2, Line 9, Column 1 of the statutory annual return received from life insurance companies for 2008. Minimum levy: €6,000Variable levy: 0.003895% of gross global premium incomeConsumer LevyAll entities that engage in the writing of Irish risk business will be charged a minimum levy of €1,000. In addition to this amount all entities will be charged a variable levy based on gross global premium income written on Irish risk business reported in the "Irish Risk Business" Form 2, Line 9, Column 1 of the statutory annual return received from life insurance companies for 2008.Minimum levy: €1,000Variable levy: 0.004185% of gross global premium income written on Irish risk business.

Type of regulated entity

Basis of calculation for required levy

B2 - Life Insurance Undertakings authorised in another EEA state operating in Ireland on a branch basis

Periodic LevyBranches are not subject to a prudential charge as prudential supervision is the responsibility of the home member state regulator.Consumer Levy All entities that engage in the writing of Irish risk business will be charged a minimum levy of €1,000. In addition to this levy all entities will be charged a variable levy based on gross premium income written on Irish risk business.Minimum levy: €1,000Variable levy: 0.004185% of gross premium income written on Irish risk business.

Type of regulated entity

Basis of calculation for required levy

B3 - Life Insurance Undertakings authorised in another EEA state operating in Ireland on a cross border basis

Periodic Levy Entities undertaking cross border business are not subject to a prudential charge as prudential supervision is the responsibility of the home member state regulator.Consumer Levy Entities carrying out business in Ireland on a cross border basis are required to pay a minimum levy of €1,000. In addition to this amount all entities are required to pay a variable levy based on gross premium income written on Irish risk business. Minimum levy: €1,000Variable levy: 0.004185% of gross premium income written on Irish risk businessEntities operating in Ireland on a cross border basis are obliged to determine the levy they are due to pay by reference to the details above and remit the appropriate levy to the Authority.

Type of regulated entity

Basis of calculation for required levy

B4 - Non-Life Companies with Irish Head Office

Periodic Levy The required levy is split into two separate levies, a Prudential Levy and a Consumer Levy.Prudential Levy All entities will be charged a minimum levy of €6,000. In addition to this amount, all entities will be charged a variable levy based on a percentage of their gross global premium income reported in the 'Total Business' Form 1, Line 2, Column 1 of the statutory annual return received from non-life insurance companies for 2008. Minimum levy: €6,000Variable levy: 0.030586% of gross global premium incomeConsumer Levy All entities that engage in the writing of Irish risk business will be charged a minimum levy of €1,250. In addition to this amount all entities will be charged a variable levy based on gross premium income written on Irish risk business reported in the 'Irish Risk Business' Form 1, Line 2, Column 1 of the statutory annual return received from non-life insurance companies for 2008.Minimum levy: €1,250Variable levy: 0.009630% of gross premium income written on Irish risk business.

Type of regulated entity

Basis of calculation for required levy

B5 - Non-Life Insurance Undertakings authorised in another EEA state operating in Ireland on a branch basis

Periodic Levy Branches are not subject to a prudential charge as prudential supervision is the responsibility of the home member state regulator.Consumer Levy All entities that engage in the writing of Irish risk business will be charged a minimum levy of €1,250. In addition to this amount all entities will be charged a variable levy based on gross premium income written on Irish risk business.Minimum levy: €1,250Variable levy: 0.009630% of gross premium income written on Irish risk business.

Type of regulated entity

Basis of calculation for required levy

B6 - Non-Life Insurance Undertakings authorised in another EEA state operating in Ireland on a cross border basis

Periodic Levy Entities undertaking cross border business are not subject to a prudential charge as prudential supervision is the responsibility of the home member state regulator.Consumer Levy Entities carrying out business in Ireland on a cross border basis are required to pay a minimum levy of €1,250. In addition to this amount, all entities are required to pay a variable levy based on gross premium income written on Irish risk business. Minimum levy: €1,250Variable levy: 0.009630% of gross premium income written on Irish risk business.Entities operating in Ireland on a cross border basis are obliged to determine the levy they are due to pay by reference to the details above and remit the appropriate levy to the Authority.

Type of regulated entity

Basis of calculation for required levy

B7 - Reinsurance Undertakings with Irish Head Office

Prudential Levy Reinsurance undertakings carrying out business in Ireland are required to pay a prudential levy.All entities will be charged a minimum levy of €7,500. In addition to this levy they will be charged a variable levy based on a percentage of the combined total of gross premium written (Profit and Loss Technical Accounts, Line 1 and 2) and gross technical reserves (taken from Balance Sheet, Technical Provision - Sum of Unearned Premiums plus Claims Outstanding plus Long Term Provisions plus Other Technical Provisions) reported in audited accounts for the financial year ended 2008.Minimum levy: €7,500Variable levy: 0.000983% of the combined total of gross premium written and gross technical reserves.

Type of regulated entity

Basis of calculation for required levy

C - Intermediaries (including Investment Product Intermediaries and Mortgage Intermediaries who hold authorisations under the Consumer Credit Act 1995 ). Insurance/Reinsurance Intermediaries registered under the EC (Insurance Mediation) Regulations 2005

Periodic Levy All intermediaries who held an authorisation as at 31 December 2009 will be charged a levy on the same basis as shown in the table below.

Band

Income Range€

Levy€

1

0 - 60,000

140

2

60,000.01 - 250,000

280

3

250,000.01 - 600,000

900

4

600,000.01 - 1,000,000

1,650

5

1,000,000.01 - 1,250,000

2,550

6

1,250,000.01 - 1,500,000

3,850

7

1,500,000.01 - 4,000,000

7,650

8

4,000,000.01 - 6,000,000

15,000

9

6,000,000.01 - 7,500,000

20,750

10

Over 7,500,000

23,400

The levy will be calculated based on the latest income declared to the Authority. An intermediary who was authorised for the first time in 2009 must supply a completed Self Declaration of Income form to the Authority. This declaration should cover the period from the date of their authorisation to 31 December 2009.An intermediary can only submit an amended Self Declaration of Income during the funding year for which they wish the updated declaration to apply.For the purposes of this part of the Schedule (Category C only) income is defined as: The total income generated by each authorised intermediary from regulated activity undertaken. This includes:-� all commissions and any other income derived from product producers-� all payments and amounts received from individuals or companies in relation to services or advice provided in relation to regulated financial services-� any other income derived from regulated activities (but not including interest earned by an entity on credit bank balances held in their own name).On receipt of the levy notice for 2010 an intermediary should determine whether or not they should update the self declaration that they submitted to the Authority for the calculation of the 2010 levy. If the income figure for a more recent financial year is available, a new declaration should be made if this income figure would result in the intermediary moving to a different income range in relation to the 2010 levy and therefore paying a different levy.

Type of regulated entity

Basis of calculation for required levy

D1 - Designated Fund Managers

Periodic Levy A flat rate levy of €1,300 is payable by designated fund managers.

Note: In determining which of the categories D2-D6 an entity is categorised into, consideration is given to the most senior element of their authorisation. Therefore if the authorisation of an entity allows it to be categorised as D2 or D3, it would be categorised as D3 because "Portfolio Management" is viewed as a more senior type of authorisation than "Receipt and Transmission of Orders".The figure used as the tariff base in Categories D2, D3 and D5 is the turnover figure from the audited accounts for the financial year-end 2008. If the reporting period for an entity's audited accounts year-end 2008 is greater or less than twelve months, their accounting period and turnover will be pro-rated to a twelve-month period.If a firm was newly authorised in 2008, (i.e. the relevant year for the tariff data for the 2010 levy period) the turnover figure will be extracted from the audited accounts for 2008, if available. If audited accounts for the financial period-end 2008 were not prepared, the turnover figure from the first set of audited accounts produced, pro-rated for the period of operation in 2008, will be used.If a firm was newly authorised in 2009, the turnover that will be used to calculate the levy is the turnover figure for the period from authorisation to 31 December 2009 as reported by the firm as part of the Capital Adequacy Return.

Type of regulated entity

Basis of calculation for required levy

D2 - Receipt and Transmission of Orders and/or Provision of Investment Advice; No Client Asset Requirements Imposed

Periodic Levy All entities will be charged a minimum levy of €6,000. In addition all entities (with the relevant level of turnover) will be charged an additional levy based on the table below.

Band

Range€

Charge per €000 or part thereof

Min

0 - 400,000

6,000

A

400,001 - 2,000,000

3.02

B

2,000,001 - 5,500,000

1.87

C

5,500,001 - 22,000,000

0.69

D

22,000,001 - 400,000,000

0.28

The turnover range is based on the turnover figure from the annual audited accounts for the year-end 2008 that have been received by the Authority.

Type of regulated entity

Basis of calculation for required levy

D3 - Portfolio Management; Execution of Orders; Client Asset Requirements Imposed

Periodic Levy All entities will be charged a minimum levy of €6,000. In addition all entities (with the relevant level of turnover) will be charged an additional levy based on the table below.

Band

Range€

Charge per €m or part thereof

Min

0 - 422,500

6,000

A

422,501 - 1,250,000

3,057.21

B

1,250,001 - 3,200,000

2,823.12

C

3,200,001 - 5,500,000

3,891.78

D

5,500,001 - 150,000,000

654.41

The turnover range is based on the turnover figure from the annual audited accounts for the year-end 2008 received by the Authority.

Type of regulated entity

Basis of calculation for required levy

D4 - Own Account Trading; Underwriting on a Firm Commitment Basis; Client Asset Requirements Imposed; Operation of Multi - Lateral Trading Facilities

Periodic Levy All entities will be charged a minimum levy of €6,000. In addition all entities (with the relevant level of regulatory capital) will be charged an additional levy based on the table below.

Band

Range€

Charge per €m or part thereof

Min

0 - 750,000

6,000

A

750,001 - 1,250,000

10,967.98

B

1,250,001 - 3,000,000

4,275.25

C

3,000,001 - 12,000,000

1,246.50

D

12,000,001 - 200,000,000

289.60

The range used is based on the higher of initial required regulatory capital; total required regulatory capital; total expenditure based requirement as at 31 December 2009 extracted from the capital adequacy return received by the Authority.

Type of regulated entity

Basis of calculation for required levy

D5 - Member Firms of the Irish Stock Exchange

Periodic Levy All entities will be charged a minimum levy of €12,000. In addition all entities (with the relevant level of turnover) will be charged an additional levy based on the table below.

Band

Range€

Charge per €m or part thereof

Min

0 - 5,000,000

12,000

A

5,000,001 - 15,000,000

2,580.95

B

15,000,001 - 30,000,000

1,991.29

C

30,000,001 - 55,000,000

2,874.02

D

55,000,001 - 250,000,000

1,651.81

The turnover range is based on the turnover figure from the annual audited accounts for the year-end 2008 received by the Authority.

Type of regulated entity

Basis of calculation for required levy

D6 - Firms authorised under the Investment Intermediaries Act 1995 that are not captured in any other levy category for the purpose of these Regulations

Periodic Levy A flat rate levy of €1,300 is payable.

Type of regulated entity

Basis of calculation for required levy

E1a - Collective Investment Schemes (CIS)Authorised Unit Trusts;Authorised Investment Companies;Authorised Investment Limited Partnerships;Non-Irish Authorised Schemes (except Self Managed Investment Companies)

Periodic Levy

Fund Type

Levy per Fund

Levy per Sub-Fund

Single

€2,000

€0

Umbrella

€2,000

€450

All funds will pay a minimum levy of €2,000. Umbrella funds will also pay a contribution per sub-fund of €450 on the first five sub-funds resulting in a maximum contribution for umbrella funds of €4,250.

No. of Sub-Funds

€ per Sub-Fund

€

2

450

2,900

3

450

3,350

4

450

3,800

5+

450

4,250

Type of regulated entity

Basis of calculation for required levy

E1b - Self Managed Investment Companies (SMICs)

Periodic Levy

Fund Type

Levy per Fund

Levy per Sub-Fund

Single

€2,025

€0

Umbrella

€2,025

€475

All SMICs will pay a minimum levy of €2,025. Umbrella SMICs will also pay a contribution per sub-fund of €475 on the first five sub-funds resulting in a maximum contribution for umbrella funds of €4,400.

No. of Sub-Funds

€ per Sub-Fund

€

2

475

2,975

3

475

3,450

4

475

3,925

5+

475

4,400

Type of regulated entity

Basis of calculation for required levy

E2a - Non UCITS Managers (Delegating)

Periodic Levy The levy for Non UCITS Managers (Delegating) is €2,000.

Type of regulated entity

Basis of calculation for required levy

E2b - Administrators; UCITS and Non UCITS Managers; Trustees

Periodic Levy All entities will be charged a minimum levy of €4,700. In addition all entities (with the relevant level of Net Asset Value) will be charged an additional levy based on the table below.

Band

Range€

Charge per €m or part thereof

Min

0 - 0.005bn

4,700

A

0.005bn - 1.6bn

1.39

B

1.6bn - 7.5bn

0.53

C

7.5bn - 34bn

0.19

D

34bn - 300bn

0.11

The range is based on the Net Asset Value administered as at 31 December 2009 as reported to the Authority.

Type of regulated entity

Basis of calculation for required levy

F - Credit Unions

Periodic Levy The required levy from individual credit unions will be assessed as 0.01% of total assets reported in the annual returns setting out their balance sheet as at 30 September 2009, provided that the total levy collected or recovered from credit unions does not exceed the total costs incurred by the Authority in performing the functions and exercising the powers of the Authority under the Credit Union Act, 1997 .

Type of regulated entity

Basis of calculation for required levy

G - Moneylenders

Periodic Levy A minimum levy of €1,250 will be charged for each Moneylender. In addition a variable levy based on a percentage charge on the total value of loans outstanding per the application for authorisation submitted in 2009 will also be charged. The maximum levy payable by a Moneylender is €25,000. This levy will cover Moneylender's operation in all Court Districts.Minimum levy: €1,250Variable levy: 0.2739% of total value of loans outstanding Maximum levy: €25,000

Type of regulated entity

Basis of calculation for required levy

H - Approved Professional Bodies

Periodic Levy Each Approved Professional Body will be charged €11,650.

Type of regulated entity

Basis of calculation for required levy

I - Exchanges/Markets

Periodic Levy Any Exchange/Market regulated by the Authority shall pay the following levy in accordance with their applicable authorised status:Regulated market authorised under the European Communities (Markets in Financial Instruments) Regulations 2007 €150,000

Type of regulated entity

Basis of calculation for required levy

J1 - Bureaux de Change

Periodic Levy The minimum levy payable by a Bureau de Change is €1,600.In addition a variable levy based on a percentage charge on income, as at 31 December 2009, as declared to the Authority will also be charged.Minimum levy: €1,600Variable levy: 0.2603% of declared income as at 31 December 2009.

Type of regulated entity

Basis of calculation for required levy

J2 - Money Transmitters

Periodic Levy The minimum levy payable by a Money Transmitter is €1,600.In addition a variable levy based on a percentage charge on income, as at 31 December 2009, as declared to the Authority will also be charged.Minimum levy: €1,600Variable levy: 0.512% of declared income as at 31 December 2009.

Type of regulated entity

Basis of calculation for required levy

K - E-Money Providers

Periodic Levy Each E-Money Provider will be required to pay a levy of €1,000.

Type of regulated entity

Basis of calculation for required levy

L - Regulated entities falling within Regulation 11(d)

Periodic Levy Each regulated entity falling within Regulation 11(d) shall pay a flat rate levy of €3,600.

Type of regulated entity

Basis of calculation for required levy

M1 - Retail Credit Firms

Periodic Levy The minimum levy payable by a Retail Credit Firm is €1,400.In addition, a variable levy based on a percentage charge on the value of outstanding loans, as declared to the Authority for 31 December 2009, will also be charged.Minimum levy: €1,400Variable levy: 0.007358% of value of outstanding loans as at 31 December 2009

Type of regulated entity

Basis of calculation for required levy

M2 - Home Reversion Firms

Periodic Levy The minimum levy payable by a Home Reversion Firm is €1,400.In addition a variable levy based on a percentage charge on income, as at 31 December 2009, as declared to the Authority will also be charged.Minimum levy: €1,400Variable levy: 0.4082% of income as at 31 December 2009

Type of regulated entity

Basis of calculation for required levy

N - Payment Institutions

Periodic Levy The minimum levy payable by a Payment Institution is €1,500.In addition, a variable levy based on a percentage charge on the projected Regulatory Capital Requirement for 2010, a variable levy based on a percentage charge on projected income for 2010 and a flat rate levy based on the number of agents will also be charged.Minimum levy: €1,500Variable levy: 3.3% of projected Regulatory Capital Requirement for 2010Variable levy: 0.018% of projected income for 2010Flat Rate Levy: €100,000 for agent numbers in excess of 1,000.''