LegalizeCommission Implementing Regulation (EU) No 650/2014 of 4 June 2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council Text with EEA relevance
| Directive 2013/36/EU | Regulation (EU) No 575/2013 | Addressee | Denomination | Description of the option or discretion | Year(s) of application and the value in % (if applicable) | Exercised (Y/N/NA) | National text | References | Available in EN (Y/N) | Details / Comments | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 010 | Date of the last update of information in this template | Date of the last update of information in this template | Date of the last update of information in this template | Date of the last update of information in this template | Date of the last update of information in this template | (dd/mm/yyyy) | (dd/mm/yyyy) | (dd/mm/yyyy) | (dd/mm/yyyy) | (dd/mm/yyyy) | |
| 011 | Article 160(6) | Member States | Transitional provisions for capital buffers | Member States may impose a shorter transitional period for capital buffers than that specified in paragraphs 1 to 4 of Article 160. Such a shorter transitional period may be recognised by other Member States. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 012 | Article 493(3), point (a) | Member States | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt covered bonds falling within the terms of Article 129(1), (3) and (6). | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 013 | Article 493(3), point (b) | Member States | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt asset items constituting claims on regional governments or local authorities of Member States. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 014 | Article 493(3), point (c) | Member States | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures incurred by an institution to its parent undertaking, to other subsidiaries of that parent undertaking or to its own subsidiaries and qualifying holdings. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 015 | Article 493(3), point (d) | Member States | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to regional or central credit institutions with which the credit institution is associated in a network and which are responsible for cash-clearing operations within the network. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 016 | Article 493(3), point (e) | Member States | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to credit institutions incurred by credit institutions, one of which operates on a non-competitive basis and provides or guarantees loans under legislative programmes or its statutes, to promote specified sectors of the economy under some form of government oversight and restrictions on the use of the loans, provided that the respective exposures arise from such loans that are passed on to the beneficiaries via credit institutions or from the guarantees of these loans. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 017 | Article 493(3), point (f) | Member States | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to institutions, provided that those exposures do not constitute such institutions’ own funds, do not last longer than the following business day and are not denominated in a major trading currency. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 018 | Article 493(3), point (g) | Member States | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to central banks in the form of required minimum reserves held at those central banks which are denominated in their national currencies. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 019 | Article 493(3), point (h) | Member States | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt exposures to central governments in the form of statutory liquidity requirements held in government securities which are denominated and funded in their national currencies provided that, at the discretion of the competent authority, the credit assessment of those central governments assigned by a nominated External Credit Assessment Institution is investment grade. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 020 | Article 493(3), point (i) | Member States | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt 50 % of medium/low risk off-balance-sheet documentary credits and of medium/low risk off-balance sheet undrawn credit facilities referred to in Annex I and subject to the competent authorities’ agreement, 80 % of guarantees other than loan guarantees which have a legal or regulatory basis and are given for their members by mutual guarantee schemes possessing the status of credit institutions. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 021 | Article 493(3), point (j) | Member States | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt legally required guarantees used when a mortgage loan financed by issuing mortgage bonds is paid to the mortgage borrower before the final registration of the mortgage in the land register, provided that the guarantee is not used as reducing the risk in calculating the risk-weighted exposure amounts. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 022 | Article 493(3), point (k) | Member States | Exemptions or partial exemptions to large exposures limits | Competent authorities may fully or partially exempt assets items constituting claims on and other exposures to recognised exchanges. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 023 | Article 412(5) | Member States | Liquidity coverage requirement | Member States may maintain or introduce national provisions in the area of liquidity requirements before binding minimum standards for liquidity coverage requirements are specified and fully introduced in the Union in accordance with Article 460. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 024 | Article 412(5) | Member States or Competent Authorities | Liquidity coverage requirement | Member States or competent authorities may require domestically authorised institutions, or a subset of those institutions to maintain a higher liquidity coverage requirement up to 100 % until the binding minimum standard is fully introduced at a rate of 100 % in accordance with Article 460. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 025 | Article 413(4) | Member States | Stable funding requirement | Member States may maintain or introduce national provisions in the area of stable funding requirements before binding minimum standards for net stable funding requirements set out in Article 413(1) become applicable [^E0007]. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 036 | Article 471(1) | Competent Authorities | Exemption from deduction of equity holding in insurance companies from CET1 items | By way of derogation from Article 49(1), during the period from 31 December 2018 to 31 December 2024, institutions may choose not to deduct equity holdings in insurance undertakings, reinsurance undertakings and insurance holding companies where the conditions set out in paragraph 1 of Article 471 are met. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 037 | Article 473(1) | Competent Authorities | Introduction of amendments to IAS 19 | By way of derogation from Article 481 during the period from 1 January 2014 until 31 December 2018, competent authorities may permit institutions that prepare their accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 to add to their Common Equity Tier 1 capital the applicable amount in accordance with paragraph 2 or 3 of Article 473, as applicable, multiplied by the factor applied in accordance with paragraph 4 of Article 473 [^E0007]. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 038 | Article 478(2) | Competent Authorities | Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014 | Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478) | 2014 (0 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 039 | Article 478(2) | Competent Authorities | Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014 | Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478) | 2015 (10 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 040 | Article 478(2) | Competent Authorities | Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014 | Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478) | 2016 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 041 | Article 478(2) | Competent Authorities | Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014 | Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478) | 2017 (30 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 042 | Article 478(2) | Competent Authorities | Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014 | Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478) | 2018 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 043 | Article 478(2) | Competent Authorities | Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014 | Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478) | 2019 (50 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 044 | Article 478(2) | Competent Authorities | Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014 | Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478) | 2020 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 045 | Article 478(2) | Competent Authorities | Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014 | Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478) | 2021 (70 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 046 | Article 478(2) | Competent Authorities | Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014 | Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478) | 2022 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 047 | Article 478(2) | Competent Authorities | Deduction from Common Equity Tier 1 items for deferred tax assets that existed prior to 1 January 2014 | Applicable percentage if the alternative applies (percentage in the ranges specified in paragraph 2 of Article 478) | 2023 (90 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 048 | Article 478(3), point (a) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (a) the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences [^E0007]. | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 049 | Article 478(3), point (a) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (a) the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences [^E0007]. | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 050 | Article 478(3), point (a) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (a) the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences [^E0007]. | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 051 | Article 478(3), point (a) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (a) the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences [^E0007]. | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 052 | Article 478(3), point (b) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (b) the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48 [^E0007]. | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 053 | Article 478(3), point (b) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (b) the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48 [^E0007]. | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 054 | Article 478(3), point (b) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (b) the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48 [^E0007]. | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 055 | Article 478(3), point (b) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (b) the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48 [^E0007]. | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 056 | Article 478(3), point (c) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (c) each deduction required pursuant to points (b) to (d) of Article 56 [^E0007]. | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 057 | Article 478(3), point (c) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (c) each deduction required pursuant to points (b) to (d) of Article 56 [^E0007]. | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 058 | Article 478(3), point (c) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (c) each deduction required pursuant to points (b) to (d) of Article 56 [^E0007]. | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 059 | Article 478(3), point (c) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (c) each deduction required pursuant to points (b) to (d) of Article 56 [^E0007]. | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 060 | Article 478(3), point (d) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (d) each deduction required pursuant to points (b) to (d) of Article 66 [^E0007]. | 2014 (20 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 061 | Article 478(3), point (d) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (d) each deduction required pursuant to points (b) to (d) of Article 66 [^E0007]. | 2015 (40 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 062 | Article 478(3), point (d) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (d) each deduction required pursuant to points (b) to (d) of Article 66 [^E0007]. | 2016 (60 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 063 | Article 478(3), point (d) | Competent Authorities | Transitional deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 of Article 478 for (d) each deduction required pursuant to points (b) to (d) of Article 66 [^E0007]. | 2017 (80 % to 100 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 064 | Article 479(4) | Competent Authorities | Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests | Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479 [^E0007]. | 2014 (0 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 065 | Article 479(4) | Competent Authorities | Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests | Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479 [^E0007]. | 2015 (0 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 066 | Article 479(4) | Competent Authorities | Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests | Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479 [^E0007]. | 2016 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 067 | Article 479(4) | Competent Authorities | Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests | Competent authorities shall determine and publish the applicable percentage in the ranges specified in paragraph 3 of Article 479 [^E0007]. | 2017 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 068 | Article 480(3) | Competent Authorities | Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital | Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480 [^E0007]. | 2014 (0,2 to 1,0) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 069 | Article 480(3) | Competent Authorities | Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital | Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480 [^E0007]. | 2015 (0,4 to 1,0) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 070 | Article 480(3) | Competent Authorities | Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital | Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480 [^E0007]. | 2016 (0,6 to 1,0) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 071 | Article 480(3) | Competent Authorities | Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital | Competent authorities shall determine and publish the value of the applicable factor in the ranges specified in paragraph 2 of Article 480 [^E0007]. | 2017 (0,8 to 1,0) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 072 | Article 481(1) | Competent Authorities | Applicable percentage if a single percentage applies (percentage in the ranges specified in paragraph 3 of Article 481) [^E0007]. | 2014 (0 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 073 | Article 481(1) | Competent Authorities | Applicable percentage if a single percentage applies (percentage in the ranges specified in paragraph 3 of Article 481) [^E0007]. | 2015 (0 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 074 | Article 481(1) | Competent Authorities | Applicable percentage if a single percentage applies (percentage in the ranges specified in paragraph 3 of Article 481) [^E0007]. | 2016 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 075 | Article 481(1) | Competent Authorities | Applicable percentage if a single percentage applies (percentage in the ranges specified in paragraph 3 of Article 481) [^E0007]. | 2017 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | |||
| 076 | Article 481(5) | Competent Authorities | Additional transitional filters and deductions | For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article [^E0007]. | 2014 (0 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 077 | Article 481(5) | Competent Authorities | Additional transitional filters and deductions | For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article [^E0007]. | 2015 (0 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 078 | Article 481(5) | Competent Authorities | Additional transitional filters and deductions | For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article [^E0007]. | 2016 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 079 | Article 481(5) | Competent Authorities | Additional transitional filters and deductions | For each filter or deduction referred to in paragraphs 1 and 2 of Article 481, competent authorities shall determine and publish the applicable percentages in the ranges specified in paragraphs 3 and 4 of that Article [^E0007]. | 2017 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 080 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2014 (60 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 081 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2015 (40 % to 70 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 082 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2016 (20 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 083 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2017 (0 % to 50 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 084 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2018 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 085 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2019 (0 % to 30 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 086 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2020 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 087 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Common Equity Tier 1 items pursuant to paragraph 2 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2021 (0 % to 10 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 088 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2014 (60 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 089 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2015 (40 % to 70 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 090 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2016 (20 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 091 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2017 (0 % to 50 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 092 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2018 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 093 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2019 (0 % to 30 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 094 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2020 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 095 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Additional Tier 1 items pursuant to paragraph 3 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2021 (0 % to 10 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 096 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2014 (60 % to 80 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 097 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2015 (40 % to 70 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 098 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2016 (20 % to 60 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 099 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2017 (0 % to 50 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 100 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2018 (0 % to 40 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 101 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2019 (0 % to 30 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 102 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2020 (0 % to 20 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 103 | Article 486(6) | Competent Authorities | Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items | Applicable percentage for determining the limits for grandfathering of items within Tier 2 items pursuant to paragraph 4 of Article 486 (percentage in the ranges specified in paragraph 5 of that Article). | 2021 (0 % to 10 %) | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 104 | Article 495(1) | Competent Authorities | Transitional treatment of equity exposures under the IRB approach | By way of derogation from Chapter 3 of Part Three, until 31 December 2017, the competent authorities may exempt from the IRB treatment certain categories of equity exposures held by institutions and EU subsidiaries of institutions in that Member State as at 31 December 2007 [^E0007]. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 105 | Article 496(1) | Competent Authorities | Transitional provision on the calculation of own fund requirements for exposures in the form of covered bonds | Until 31 December 2017, competent authorities may waive in full or in part the 10 % limit for senior units issued by French Fonds Communs de Créances or by securitisation entities which are equivalent to French Fonds Communs de Créances laid down in points (d) and (f) of Article 129(1), provided that conditions specified in points (a) and (b) of Article 496(1) are fulfilled [^E0007]. | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y | ||
| 106 | Article 500a(2) | Competent Authorities | Temporary treatment of public debt issued in the currency of another Member State | By way of derogation from Articles 395(1) and 493(4), competent authorities may allow institutions to incur exposures referred to in paragraph 1 of Article 500a, up to the limits specified in paragraph (2). | [Year] | [Y/N/NA] | Mandatory if Y | Mandatory if Y | Mandatory if Y |
The provision has now expired and thus the information on the exercise of the discretion covers historically only the period up to the expiration date.
Part 3
Variable elements of remuneration (Article 94 of Directive 2013/36 EU)
| Directive 2013/36/EU | Addressee | Provisions | Information to disclose | Exercised (Y/N/NA) | References | Available in EN (Y/N) | Details / Comments | |
|---|---|---|---|---|---|---|---|---|
| 010 | Date of the last update of information in this template | Date of the last update of information in this template | Date of the last update of information in this template | (dd/mm/yyyy) | (dd/mm/yyyy) | (dd/mm/yyyy) | (dd/mm/yyyy) | |
| 020 | Article 94(1), point (g)(i) | Member States or Competent Authorities | Member States may set a lower maximum ratio between the variable and fixed components of remuneration (% set in national law calculated as variable component divided by fixed component of remuneration) [^E0008] | [Value in %] | [Y/N] | Mandatory if Y | Mandatory if Y | |
| 030 | Article 94(1), point (g)(ii) | Member States or Competent Authorities | Member States may set a lower maximum level of the ratio between the variable and fixed components of remuneration which may be approved by shareholders or owners or members of the institution (% set in national law calculated as variable component divided by fixed component of remuneration) [^E0008] | [Value in %] | [Y/N] | Mandatory if Y | Mandatory if Y | |
| 040 | Article 94(1), point (g)(iii) | Member States or Competent Authorities | Member States may set a lower maximum part of the total variable remuneration to which the discount rate may be applied (% of the total variable remuneration) [^E0008] | [Value in %] | [Y/N] | Mandatory if Y | Mandatory if Y | |
| 050 | Article 94(1), point(l) | Member States or Competent Authorities | Description of any restriction on the types and designs or prohibitions of instruments that can be used for the purposes of awarding variable remuneration | [Free text/value] | [Y/N] | Mandatory if Y | Mandatory if Y | |
| 060 | Article 94(4) | Member States | By way of derogation from point (a) of paragraph 3, a Member State may lower or increase the threshold referred to therein, provided that: (a) the institution in relation to which the Member State makes use of this provision is not a large institution as defined in point (146) of Article 4(1) of Regulation (EU) No 575/2013 and, where the threshold is increased: (i) the institution meets the criteria set out in points (145)(c), (d) and (e) of Article 4(1) of Regulation (EU) No 575/2013; and (ii) the threshold does not exceed EUR 15 billion; (b) it is appropriate to modify the threshold in accordance with this paragraph taking into account the institution’s nature, scope and complexity of its activities, its internal organisation or, if applicable, the characteristics of the group to which it belongs. | [Free text/value] | [Y/N] | Mandatory if Y | Mandatory if Y | |
| 070 | Article 94(5) | Member States | Member States may decide that staff members entitled to annual variable remuneration below the threshold and share referred to in that point shall not be subject to the exemption set out therein because of national market specificities in terms of remuneration practices or because of the nature of the responsibilities and job profile of those staff members. | [Free text/value] | [Y/N] | Mandatory if Y | Mandatory if Y | |
| 080 | Article 109 (6) | Member States | Member States may apply Articles 92, 94 and 95 on a consolidated basis to a broader scope of subsidiary undertakings and their staff. | [Free text/value] | [Y/N] | Mandatory if Y | Mandatory if Y |
If Member States have not exercised the discretion to reduce these default maximum percentages to figures (i) below 100 % for the bonus cap; (ii) to between 100–200 % bonus cap with shareholders’ approval; or (iii) to a discount rate of below 25 % then they shall disclose ‘No’ instead of ‘Yes’ .
ANNEX III
Supervisory review and evaluation process (SREP)
| 010 | Date of the last update of information in this template | Date of the last update of information in this template | (dd/mm/yyyy) |
|---|---|---|---|
| 020 | Scope of application of SREP (Articles 108 to 110 of Directive 2013/36/EU) | Description of the approach of the competent authority to the scope of application of SREP including: — what types of institutions are covered by/excluded from SREP, especially if the scope is different from those specified in Regulation (EU) No 575/2013 and Directive 2013/36/EU, — a high-level overview of how the competent authority takes into account the principle of proportionality when considering the scope of SREP and frequency of assessment of various SREP elements [^E0010]. | [free text or reference or hyperlink to such guidance] |
| 030 | Assessment of SREP elements (Articles 74 to 96 of Directive 2013/36/EU) | Description of the approach of the competent authority to the assessment of individual SREP elements (as referred to in EBA Guidelines on common procedures and methodologies for SREP EBA/GL/2022/03) including: — a high-level overview of the assessment process and methodologies applied to the assessment of SREP elements, including: (1) business model analysis; (2) assessment of internal governance and institution-wide controls; (3) assessment of risks to capital; and (4) assessment of risks to liquidity and funding, — a high-level overview of how the competent authority takes into account the principle of proportionality when assessing individual SREP elements, including how the categorisation of institutions have been applied [^E0011] . | [free text or reference or hyperlink to such guidance] |
| 040 | Review and evaluation of ICAAP and ILAAP (Articles 73, 86, 97 and 98 of Directive 2013/36/EU) | Description of the approach of the competent authority to the review and evaluation of the internal capital adequacy assessment process (ICAAP) and internal liquidity adequacy assessment process (ILAAP) as part of the SREP, and, in particular, for assessing the reliability of the ICAAP and ILAAP capital and liquidity calculations for the purposes of determining additional own funds and quantitative liquidity requirements including [^E0012] : — an overview of the methodology applied by the competent authority to review the ICAAP and ILAAP of institutions, — information/reference to the competent authority requirements for submission of ICAAP and ILAAP related information, in particular covering what information need to be submitted, — information on whether an independent review of the ICAAP and ILAAP is required from the institution. | [free text or reference or hyperlink to such guidance] |
| 050 | Overall SREP assessment and supervisory measures (Articles 102 and 104 of Directive 2013/36/EU) | Description of the approach of the competent authority to the overall SREP assessment (summary) and application of supervisory measures on the basis of the overall SREP assessment [^E0013] . Description of how SREP outcomes are linked to the application of early intervention measures according to Article 27 of Directive 2014/59/EU and determination of conditions whether the institution can be considered failing or likely to fail according to Article 32 of that Directive [^E0014] . | [free text or reference or hyperlink to such guidance] |
Competent authorities shall disclose the criteria and methodologies used in rows 020 to 040 and in row 050 for the overall assessment. The type of information that shall be disclosed in form of an explanatory note is described in the second column.
The scope of SREP to be considered both at a level of an institution and in respect of its own resources.
Including working tools, e.g. on-site inspections and off-site examinations, qualitative and quantitative criteria, statistical data used in the assessments. Hyperlinks to any guidance on the website are recommended.
Competent authorities shall also explain how the assessment of ICAAP and ILAAP is covered by the minimum engagement models applied for proportionality purposes based on SREP categories as well as how proportionality is applied for the purposes of specifying supervisory expectations to ICAAP and ILAAP, and in particular, any guidelines or minimum requirements for the ICAAP and ILAAP the competent authorities have issued.
The approach competent authorities apply to arrive to the overall SREP assessment and its communication to the institutions. The overall assessment by competent authorities is based on a review of all the elements referred to in row 020 to 040, along with any other relevant information about the institution that the competent authority may obtain.
Competent authorities may also disclose the policies that guide their decisions for taking supervisory measures (within the meaning of Articles 102 and 104 of Directive 2013/36/EU) and early intervention measures (within the meaning of Article 27 of Directive 2014/59/EU) whenever their assessment of an institution identifies weaknesses or inadequacies that call for supervisory intervention. Such disclosures might include the publication of internal guidelines or other documents describing general supervisory practices. However, no disclosure is required regarding decisions on individual institutions, to respect the confidentiality principle.
A competent authority shall explain the approach used to classify institutions into different categories for SREP purposes, describing the use of quantitative and qualitative criteria, and how financial stability or other overall supervisory objectives are affected by such categorisation.
A competent authority shall also explain how categorisation is put in practice for the purposes of ensuring at least a minimum engagement in SREP assessments, including the description of the frequencies for the assessment of all SREP elements for different categories of institutions.
Furthermore, competent authorities may provide information regarding the implications if an institution violates relevant legal provisions or does not comply with the supervisory or early intervention measures imposed based on the SREP outcomes, e.g. it shall list enforcement procedures that are in place (where applicable).
ANNEX IV
Aggregate Statistical Data
| List of templates | List of templates |
| Part 1 | Consolidated data per Competent Authority |
| Part 2 | Data on credit risk |
| Part 3 | Data on market risk |
| Part 4 | Data on operational risk |
| Part 5 | Data on supervisory measures and administrative penalties |
| Part 6 | Data on waivers |
General remarks on filling in templates in Annex IV
- — Competent authorities shall not disclose supervisory actions or decisions directed at specific institutions. When publishing information on the general criteria and methodologies, competent authorities shall not disclose any supervisory measures directed at specific institutions, whether taken with respect to a single institution or to a group of institutions.
- — Numerical cells shall include only numbers. There shall be no references to national currencies. The currency used is euros and non-euro area Member States shall convert their national currencies into euros using the ECB exchange rates (at the common reference date, i.e. the last day of the year under review), with one decimal place when disclosing amounts in millions.
- — Unit of disclosure shall be in millions of euro for the reported monetary amounts (hereafter – MEUR).
- — Percentages shall be disclosed with two decimals.
- — If data is not being disclosed, the reason for non-disclosure shall be provided using the EBA nomenclature, i.e. N/A (for not available) or C (for confidential).
- — The data shall be disclosed on an aggregated basis without identifying individual either credit institutions or investment firms subjected to Regulation (EU) No 575/2013 and Directive 2013/36/EU, if any.
- — The references to COREP templates pursuant to the Commission implementing regulation (EU) No 451/2021 are provided in Parts 1 to 4, where available.
- — Competent authorities shall collect data relating to XXXX year onwards on consolidated basis. This will ensure the consistency of the information collected.
- — The templates of this Annex shall be read in conjunction with the reporting scope of consolidation hereby defined. To ensure efficient data collection and the confidentiality, the information for credit institutions and investment firms (class one minus MiFID firms), if any, shall be reported aggregated and the same level of consolidation shall be applied in both cases.
- — In order to ensure the coherence and comparability of reported data, the ECB shall publish only aggregate statistical data for supervised entities for which it conducts and exercises direct supervision at the reference date of the disclosure, while national competent authorities shall publish aggregate statistical data only for credit institutions not directly supervised by the ECB.
- — The competent authorities of Member States non participating in the SSM publish aggregate data of institutions established in their jurisdictions, including the subsidiaries in their jurisdictions of institutions established in SSM participating Member States.
- — Data shall be compiled only for investment firms subject to Directive 2013/36/EU. Investment firms which are not subject to Directive 2013/36/EU regime are excluded from the data collection exercise.
Part 1
Consolidated data per Competent Authority (year XXXX)
| Reference to COREP template | Data | |||
|---|---|---|---|---|
| Number and size of credit institutions | Number and size of credit institutions | |||
| 010 | Number of credit institutions | Number of credit institutions | [Value] | |
| 020 | Total assets of the jurisdiction (in MEUR) [^E0015] | Total assets of the jurisdiction (in MEUR) [^E0015] | [Value] | |
| 030 | Total assets of the jurisdiction [^E0015] as % of GDP [^E0016] | Total assets of the jurisdiction [^E0015] as % of GDP [^E0016] | [Value] | |
| Number and size of foreign credit institutions [^E0017] | Number and size of foreign credit institutions [^E0017] | |||
| 040 | From third countries | Number of branches [^E0018] | [Value] | |
| 050 | From third countries | Total assets of branches (in MEUR) | [Value] | |
| 060 | From third countries | Number of subsidiaries [^E0019] | [Value] | |
| 070 | From third countries | Total assets of subsidiaries (in MEUR) | [Value] | |
| Number of investment firms [^E0020] | Number of investment firms [^E0020] | |||
| 075 | Number of investment firms | Number of investment firms | [Value] | |
| Total capital and capital requirements of credit institutions and investment firms [^E0020] | Total capital and capital requirements of credit institutions and investment firms [^E0020] | |||
| 080 | Total Common Equity Tier 1 capital as % of total capital [^E0021] | Total Common Equity Tier 1 capital as % of total capital [^E0021] | CA1 (row 0020 / row 0010) | [Value] |
| 090 | Total Additional Tier 1 capital as % of total capital [^E0022] | Total Additional Tier 1 capital as % of total capital [^E0022] | CA1 (row 0530 / row 0010) | [Value] |
| 100 | Total Tier 2 capital as % of total capital [^E0023] | Total Tier 2 capital as % of total capital [^E0023] | CA1 (row 0750 / row 0010) | [Value] |
| 110 | Total capital requirements (in MEUR) [^E0024] | Total capital requirements (in MEUR) [^E0024] | CA2 (row 0010) * 8% | [Value] |
| 120 | Total capital ratio (%) [^E0025] | Total capital ratio (%) [^E0025] | sum(CA1 (row 0010)) /sum(CA2 (row 0010)) | [Value] |
The total assets figure shall be the total assets value of the country for the national competent authorities, only for rows 020 and 030, and for the ECB the total assets value of Significant Institutions for the whole SSM.
GDP at market price; suggested source – Eurostat/ECB.
EEA countries shall not be included.
Number of branches as defined in point (17) of Article 4(1) of Regulation (EU) No 575/2013. Any number of places of business set up in the same country by a credit institution with headquarters in a third country should be counted as a single branch.
Number of subsidiaries as defined in point (16) of Article 4(1) of Regulation (EU) No 575/2013. Any subsidiary of a subsidiary undertaking shall be regarded as a subsidiary of the parent undertaking, which is at the head of those undertakings.
Investment firms subject to Regulation (EU) No 575/2013 and Directive 2013/36/EU
Ratio of Common Equity Tier 1 capital as defined in Article 50 of Regulation (EU) No 575/2013 to the own funds as defined in Article 4(1), point (118) and Article 72 of that Regulation, expressed in percentage (%).
Ratio of Additional Tier 1 Capital as defined in Article 61 of Regulation (EU) No 575/2013 to the own funds as defined in Article 4(1), point (118) and Article 72 of that Regulation, expressed in percentage (%).
Ratio of Tier 2 Capital as defined in Article 71 of Regulation (EU) No 575/2013 to the own funds as defined in Article 4(1), point (118) and Article 72 of that Regulation, expressed in percentage (%).
The 8 % of total risk exposure amount as defined in Article 92(3) of Regulation (EU) No 575/2013.
The ratio of the own funds to the total risk exposure amount as defined in Article 92(2), point (c) of Regulation (EU) No 575/2013, expressed in percentage (%).
Part 2
Data on credit risk (year XXXX)
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