LegalizeCommission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (Text with EEA relevance)
| Rows | Rows |
| 0010 | 1 CET1 Capital ratio Article 92(2), point (a), of Regulation (EU) No 575/2013 The CET1 capital ratio is the CET1 capital of the institution expressed as a percentage of the total risk exposure amount. |
| 0020 | 2 Surplus(+)/Deficit(-) of CET1 capital This item shows, in absolute figures, the amount of CET1 capital surplus or deficit relating to the requirement set in Article 92(1), point (a), of Regulation (EU) No 575/2013 (4,5 %), i.e. without taking into account the capital buffers and transitional provisions on the ratio. |
| 0030 | 3 T1 Capital ratio Article 92(2), point (b), of Regulation (EU) No 575/2013 The T1 capital ratio is the T1 capital of the institution expressed as a percentage of the total risk exposure amount. |
| 0040 | 4 Surplus(+)/Deficit(-) of T1 capital This item shows, in absolute figures, the amount of T1 capital surplus or deficit relating to the requirement set in Article 92(1), point (b), of Regulation (EU) No 575/2013 (6 %), i.e. without taking into account the capital buffers and transitional provisions on the ratio. |
| 0050 | 5 Total capital ratio Article 92(2), point (c), of Regulation (EU) No 575/2013 The total capital ratio is the own funds of the institution expressed as a percentage of the total risk exposure amount. |
| 0060 | 6 Surplus(+)/Deficit(-) of total capital This item shows, in absolute figures, the amount of own funds surplus or deficit relating to the requirement set in Article 92(1), point (c), of Regulation (EU) No 575/2013 (8 %), i.e. without taking into account the capital buffers and transitional provisions on the ratio. |
| 0130 | 13 Total SREP capital requirement (TSCR) ratio The sum of (i) and (ii) as follows: (i) the total capital ratio (8 %) as specified in Article 92(1), point (c), of Regulation (EU) No 575/2013; (ii) the additional own funds requirements (Pillar 2 Requirements – P2R) as referred to in Article 104 (1), point (a), of Directive 2013/36/EU, presented as ratio. They shall be determined in accordance with the criteria specified in the EBA Guidelines on common procedures and methodologies for the supervisory review and evaluation process and supervisory stress testing (EBA SREP GL). This item shall reflect the total SREP capital requirement (TSCR) ratio as communicated to the institution by the competent authority. The TSCR is defined in Section 7.4 and 7.5 of the EBA SREP GL. Where no additional own funds requirements were communicated by the competent authority, only point (i) shall be reported. |
| 0140 | 13 TSCR: to be made up of CET1 capital* The sum of (i) and (ii) as follows: (i) the CET1 capital ratio (4.5 %) as per Article 92(1), point (a), of Regulation (EU) No 575/2013; (ii) the part of the P2R ratio, referred to in point (ii) of row 0130, which is required by the competent authority to be held in the form of CET1 capital. Where no additional own funds requirements, to be held in the form of CET1 capital, were communicated by the competent authority, only point (i) shall be reported. |
| 0150 | 13 TSCR: to be made up of Tier 1 capital** The sum of (i) and (ii) as follows: (i) the Tier 1 capital ratio (6 %) as per Article 92(1), point (b), of Regulation (EU) No 575/2013; (ii) the part of P2R ratio, referred to in point (ii) of row 0130, which is required by the competent authority to be held in the form of Tier 1 capital. Where no additional own funds requirements, to be held in the form of Tier 1 capital, were communicated by the competent authority, then only point (i) shall be reported. |
| 0160 | 14 Overall capital requirement (OCR) ratio The sum of (i) and (ii) as follows: (i) the TSCR ratio referred to in row 0130; (ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in Article 128, point (6) of Directive 2013/36/EU. This item shall reflect the Overall capital requirement (OCR) ratio as defined in Section 7.5 of the EBA SREP GL. Where no buffer requirement is applicable, only point (i) shall be reported. |
| 0170 | 14 OCR: to be made up of CET1 capital* The sum of (i) and (ii) as follows: (i) the TSCR ratio to be made up of CET1 capital referred to in row 0140; (ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in Article 128, point (6) of Directive 2013/36/EU. Where no buffer requirement is applicable, only point (i) shall be reported. |
| 0180 | 14 OCR: to be made up of Tier 1 capital** The sum of (i) and (ii) as follows: (i) the TSCR ratio to be made up of Tier 1 capital referred to in row 0150; (ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in Article 128, point (6) of Directive 2013/36/EU. Where no buffer requirement is applicable, only point (i) shall be reported. |
| 0190 | 15 Overall capital requirement (OCR) and Pillar 2 Guidance (P2G) ratio The sum of (i) and (ii) as follows: (i) the OCR ratio referred to in row 160; (ii) where applicable, the guidance on additional own funds communicated by the competent authority (Pillar 2 Guidance - P2G) as referred to in Article 104b(3) of Directive 2013/36/EU, presented as ratio. They shall be defined in accordance with section 7.7.1 of the EBA SREP GL. P2G shall be included only if communicated to the institution by the competent authority. Where no P2G is communicated by the competent authority, only point (i) shall be reported. |
| 0200 | 15 OCR and P2G: to be made up of CET1 capital* The sum of (i) and (ii) as follows: (i) the OCR ratio to be made up of CET1 capital referred to in row 0170; (ii) where applicable, the part of P2G, referred to in point (ii) in row 0190, which is required by the competent authority to be held in the form of CET1 capital. P2G shall be included only if communicated to the institution by the competent authority. Where no P2G is communicated by the competent authority, only point (i) shall be reported. |
| 0210 | 15 OCR and P2G: to be made up of Tier 1 capital** The sum of (i) and (ii) as follows: (i) the OCR ratio to be made up of Tier 1 capital referred to in row 0180; (ii) where applicable, the part of P2G, referred to in point (ii) in row 0190, which is required by the competent authority to be held in the form of Tier 1 capital. P2G shall be included only if communicated to the institution by the competent authority. Where no P2G is communicated by the competent authority, only point (i) shall be reported. |
| 0220 | Surplus(+)/Deficit(-) of CET1 capital considering the requirements of Article 92 of Regulation (EU) No 575/2013 and 104a of Directive 2013/36/EU This item shows, in absolute figures, the amount of CET1 capital surplus or deficit relating to the requirements set in Article 92(1), point (a), of Regulation (EU) No 575/2013 (4,5 %) and Article 104a of Directive 2013/36/EU – excluding additional own funds required to address the risk of excessive leverage under paragraph 3 of that article–, to the extent that the requirement of Article 104a of that Directive has to be met with CET1 capital. Where an institution has to use its CET1 to meet its requirements of Article 92(1), point (b) and / or (c) of Regulation (EU) No 575/2013 and / or Article 104a of Directive 2013/36/EU beyond the extent to which the latter has to be met with CET1 capital, the reported surplus or deficit shall take this into account. This amount reflects the CET1 capital available to meet the combined buffer requirement and other requirements. |
| 0300 | CET1 Capital ratio without application of the transitional provisions on IFRS 9 Article 92(2), point (a), of Regulation (EU) No 575/2013, Article 473a (8) of that Regulation |
| 0310 | T1 Capital ratio without application of the transitional provisions on IFRS 9 Article 92(2), point (b), of Regulation (EU) No 575/2013, Article 473a (8) of that Regulation |
| 0320 | Total capital ratio without application of the transitional provisions on IFRS 9 Article 92(2), point (c), of Regulation (EU) No 575/2013, Article 473a (8) of that Regulation |
1.5. C 04.00 - MEMORANDUM ITEMS (CA4)
1.5.1. Instructions concerning specific positions
| Rows | Rows |
| 0010 | 1. Total deferred tax assets The amount reported in this item shall be equal to the amount reported in the most recent verified/audited accounting balance sheet. |
| 0020 | 1.1 Deferred tax assets that do not rely on future profitability Article 39(2) of Regulation (EU) No 575/2013 Deferred tax assets that were created before 23 November 2016 and do not rely on future profitability, and thus are subject to the application of a risk weight. |
| 0030 | 1.2 Deferred tax assets that rely on future profitability and do not arise from temporary differences Article 36(1), point (c) and Article 38 of Regulation (EU) No 575/2013 Deferred tax assets that rely on future profitability, but do not arise from temporary differences, and thus are not subject to any threshold (i.e. are completely deducted from CET1). |
| 0040 | 1.3 Deferred tax assets that rely on future profitability and arise from temporary differences Article 36(1), point (c); Article 38, and Article 48(1), point (a), of Regulation (EU) No 575/2013 Deferred tax assets that rely on future profitability and arise from temporary differences, and thus, their deduction from CET1 is subject to 10 % and 17.65 % thresholds in Article 48 of Regulation (EU) No 575/2013. |
| 0050 | 2 Total deferred tax liabilities The amount reported in this item shall be equal to the amount reported in the latest verified/audited accounting balance sheet. |
| 0060 | 2.1 Deferred tax liabilities non deductible from deferred tax assets that rely on future profitability Article 38, paragraphs 3 and 4 of Regulation (EU) No 575/2013 Deferred tax liabilities for which conditions in Article 38, paragraphs 3 and 4 of Regulation (EU) No 575/2013 are not met. Hence, this item shall include the deferred tax liabilities that reduce the amount of goodwill, other intangible assets or defined benefit pension fund assets required to be deducted, which are reported, respectively, in CA1 items 1.1.1.10.3, 1.1.1.11.2 and 1.1.1.14.2. |
| 0070 | 2.2 Deferred tax liabilities deductible from deferred tax assets that rely on future profitability Article 38 of Regulation (EU) No 575/2013 |
| 0080 | 2.2.1 Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and do not arise from temporary differences Article 38, paragraphs 3, 4 and 5 of Regulation (EU) No 575/2013 Deferred tax liabilities which may reduce the amount of deferred tax assets that rely on future profitability, in accordance with Article 38, paragraphs 3 and 4 of Regulation (EU) No 575/2013, and are not allocated to deferred tax assets that rely on future profitability and arise from temporary differences, as laid down in Article 38(5) of Regulation (EU) No 575/2013 |
| 0090 | 2.2.2 Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differences Article 38, paragraphs 3, 4 and 5 of Regulation (EU) No 575/2013 Deferred tax liabilities which may reduce the amount of deferred tax assets that rely on future profitability, in accordance with Article 38, paragraphs 3 and 4 of Regulation (EU) No 575/2013, and are allocated to deferred tax assets that rely on future profitability and arise from temporary differences, as laid down in Article 38(5) of Regulation (EU) No 575/2013 |
| 0093 | 2A Tax overpayments and tax loss carry backs Article 39(1) of Regulation (EU) No 575/2013 The amount of tax overpayments and tax loss carry backs which is not deducted from own funds in accordance with Article 39(1) of Regulation (EU) No 575/2013; the amount reported shall be the amount before the application of risk weights. |
| 0096 | 2B Deferred Tax Assets subject to a risk weight of 250 % Article 48(4) of Regulation (EU) No 575/2013 The amount of deferred tax assets that are dependent on future profitability and arise from temporary differences that are not deducted pursuant to Article 48(1) of Regulation (EU) No 575/2013, but subject to a risk weight of 250 % in accordance with Article 48(4) of that Regulation, taking into account the effect of Article 470, Article 478(2) and Article 473a(7), point (a), of the same Regulation. The amount reported shall be the amount of DTAs before the application of the risk weight. |
| 0097 | 2C Deferred Tax Assets subject to a risk weight of 0 % Article 469(1), point (d), Article 470, Article 472(5) and Article 478 of Regulation (EU) No 575/2013 The amount of deferred tax assets that are dependent on future profitability and arise from temporary differences that are not deducted pursuant to Article 469(1), point (d), Article 470 of Regulation (EU) No 575/2013, Article 478 (2) and Article 473a (7). point (a), of that Regulation, but subject to a risk weight of 0 % in accordance with Article 472(5) of that Regulation. The amount reported shall be the amount of DTAs before the application of the risk weight. |
| 0901 | 2W Software assets accounted for as intangible assets exempted from the deduction from CET1 Article 36(1), point (b), of Regulation (EU) No 575/2013 Institutions shall report the amount of prudently valued software assets exempted from the deduction from CET1 items in accordance with Article 13a of Delegated Regulation (EU) No 241/2014. |
| 0905 | 2Y AT1 Capital instruments and the related share premium accounts classified as equity under applicable accounting standards The amount of AT1 instruments including their related share premium accounts that are classified as equity under the applicable accounting standard |
| 0906 | 2Z AT1 Capital instruments and the related share premium accounts classified as liabilities under applicable accounting standards The amount of AT1 instruments including their related share premium accounts that are classified as liabilities under the applicable accounting standard |
| 0100 | 3. IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures Article 36(1), point (d), Article 62, point (d), Articles 158 and 159 of Regulation (EU) No 575/2013 This item shall only be reported by IRB institutions. |
| 0110 | 3.1 Total credit risk adjustments, additional value adjustments and other own funds reductions eligible for inclusion in the calculation of the expected loss amount Article 159 of Regulation (EU) No 575/2013 This item shall only be reported by IRB institutions. |
| 0120 | 3.1.1 General credit risk adjustments Article 159 of Regulation (EU) No 575/2013 This item shall only be reported by IRB institutions. |
| 0130 | 3.1.2 Specific credit risk adjustments Article 159 of Regulation (EU) No 575/2013 This item shall only be reported by IRB institutions. |
| 0131 | 3.1.3 Additional value adjustments and other own funds reductions Articles 34, 110 and 159 of Regulation (EU) No 575/2013 This item shall only be reported by IRB institutions. |
| 0140 | 3.2 Total expected losses eligible Article 158, paragraphs 5, 6 and 10 and Article 159 of Regulation (EU) No 575/2013 This item shall only be reported by IRB institutions. Only the expected loss related to non-defaulted exposures shall be reported. |
| 0145 | 4 IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures Article 36(1), point (d), Article 62, point (d) Articles 158 and 159 of Regulation (EU) No 575/2013 This item shall only be reported by IRB institutions. |
| 0150 | 4.1 Specific credit risk adjustments and positions treated similarly Article 159 of Regulation (EU) No 575/2013 This item shall only be reported by IRB institutions. |
| 0155 | 4.2 Total expected losses eligible Article 158, paragraphs 5, 6 and 10 and Article 159 of Regulation (EU) No 575/2013 This item shall only be reported by IRB institutions. Only the expected loss related to defaulted exposures shall be reported. |
| 0160 | 5 Risk weighted exposure amounts for calculating the cap to the excess of provision eligible as T2 Article 62, point (d), of Regulation (EU) No 575/2013 For IRB institutions, the excess amount of provisions (to expected losses) eligible for inclusion in Tier 2 capital is capped at 0.6 % of risk-weighted exposure amounts calculated with the IRB Approach, in accordance with Article 62, point (d), of Regulation (EU) No 575/2013. The amount to be reported in this item is the risk weighted exposure amounts (i.e. not multiplied by 0.6 %) which is the base for calculating the cap. |
| 0170 | 6 Total gross provisions eligible for inclusion in T2 capital Article 62, point (c), of Regulation (EU) No 575/2013 This item includes the general credit risk adjustments that are eligible for inclusion in T2 capital, before cap. The amount to be reported shall be gross of tax effects. |
| 0180 | 7 Risk weighted exposure amounts for calculating the cap to the provision eligible as T2 Article 62, point (c), of Regulation (EU) No 575/2013 According to Article 62, point (c), of Regulation (EU) No 575/2013, the credit risk adjustments eligible for inclusion in Tier 2 capital is capped at 1.25 % of risk-weighted exposure amounts. The amount to be reported in this item is the risk weighted exposure amounts (i.e. not multiplied by 1.25 %) which is the base for calculating the cap. |
| 0190 | 8 Threshold non deductible of holdings in financial sector entities where an institution does not have a significant investment Article 46(1), point (a), of Regulation (EU) No 575/2013 This item contains the threshold up to which holdings in a financial sector entity where an institution does not have a significant investment are not deducted. The amount results from adding up all items which are the base of the threshold and multiplying the sum thus obtained by 10 %. |
| 0200 | 9 10 % CET1 threshold Article 48(1), points (a) and (b), of Regulation (EU) No 575/2013 This item contains the 10 % threshold for holdings in financial sector entities where an institution has a significant investment, and for deferred tax assets that are dependent on future profitability and arise from temporary differences. The amount results from adding up all items which are the base of the threshold and multiplying the sum thus obtained by 10 %. |
| 0210 | 10 17,65 % CET1 threshold Article 48(1) of Regulation (EU) No 575/2013 This item contains the 17.65 % threshold for holdings in financial sector entities where an institution has a significant investment, and for deferred tax assets that are dependent on future profitability and arise from temporary differences, to be applied after the 10 % threshold. The threshold is to be calculated in such a way that the amount of the two items that is recognised does not exceed 15 % of the final Common Equity Tier 1 capital, i.e. the CET1 capital calculated after all deductions, not including any adjustment due to transitional provisions. |
| 0225 | 11 Eligible capital for the purposes of qualifying holdings outside the financial sector Article 4(1), point (71), point (a), of Regulation (EU) No 575/2013 |
| 0230 | 12 Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions Articles 44, 45, 46 and 49 of Regulation (EU) No 575/2013 |
| 0240 | 12.1 Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment Articles 44, 45, 46 and 49 of Regulation (EU) No 575/2013 |
| 0250 | 12.1.1 Gross direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment Articles 44, 46 and 49 of Regulation (EU) No 575/2013 Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, excluding: a) Underwriting positions held for 5 working days or fewer; b) The amounts relating to the investments for which any alternative in Article 49 is applied; and c) Holdings which are treated as reciprocal cross holdings in accordance with Article 36(1), point (g), of Regulation (EU) No 575/2013 |
| 0260 | 12.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above Article 45 of Regulation (EU) No 575/2013 Article 45, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0270 | 12.2 Indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment Article 4(1), point (114), and Articles 44 and 45 of Regulation (EU) No 575/2013 |
| 0280 | 12.2.1 Gross indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment Article 4(1), point (114), and Articles 44 and 45 of Regulation (EU) No 575/2013 The amount to be reported is the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It is obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices. Holdings which are treated as reciprocal cross holdings in accordance with Article 36(1), point (g), of Regulation (EU) No 575/2013 shall not be included |
| 0290 | 12.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above Article 4(1), point (114), and Article 45 of Regulation (EU) No 575/2013 Article 45, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0291 | 12.3.1 Synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment Article 4(1), point (126), and Articles 44 and 45 of Regulation (EU) No 575/2013 |
| 0292 | 12.3.2 Gross synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment Article 4(1), point (126), and Articles 44 and 45 of Regulation (EU) No 575/2013 |
| 0293 | 12.3.3 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above Article 4(1), point (126), and Article 45 of Regulation (EU) No 575/2013. Article 45, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0300 | 13 Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions Articles 58, 59 and 60 of Regulation (EU) No 575/2013 |
| 0310 | 13.1 Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Articles 58, 59 and Article 60(2) of Regulation (EU) No 575/2013 |
| 0320 | 13.1.1 Gross direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Article 58 and Article 60(2) of Regulation (EU) No 575/2013 Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, excluding: a) Underwriting positions held for 5 working days or fewer; and b) Holdings which are treated as reciprocal cross holdings in accordance with Article 56, point (b), of Regulation (EU) No 575/2013 |
| 0330 | 13.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above Article 59 of Regulation (EU) No 575/2013 Article 59, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0340 | 13.2 Indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Article 4(1), point (114), and Articles 58 and 59 of Regulation (EU) No 575/2013 |
| 0350 | 13.2.1 Gross indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Article 4(1), point (114), and Articles 58 and 59 of Regulation (EU) No 575/2013 The amount to be reported is the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It is obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices. Holdings which are treated as reciprocal cross holdings according to Article 56, point (b), of Regulation (EU) No 575/2013 shall not be included. |
| 0360 | 13.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above Article 4(1), point (114), and Article 59 of Regulation (EU) No 575/2013 Article 59, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0361 | 13.3 Synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Article 4(1), point (126), and Articles 58 and 59 of Regulation (EU) No 575/2013 |
| 0362 | 13.3.1 Gross synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Article 4(1), point (126), and Articles 58 and 59 of Regulation (EU) No 575/2013 |
| 0363 | 13.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above Article 4(1), point (126), and Article 59 of Regulation (EU) No 575/2013. Article 59, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0370 | 14. Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions Articles 68, 69 and 70 of Regulation (EU) No 575/2013 |
| 0380 | 14.1 Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment Articles 68 and 69 and Article 70(2) of Regulation (EU) No 575/2013 |
| 0390 | 14.1.1 Gross direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment Article 68 and Article 70(2) of Regulation (EU) No 575/2013 Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment, excluding: a) Underwriting positions held for 5 working days or fewer; and b) Holdings which are treated as reciprocal cross holdings in accordance with Article 66, point (b), of Regulation (EU) No 575/2013 |
| 0400 | 14.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above Article 69 of Regulation (EU) No 575/2013 Article 69, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0410 | 14.2 Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment Article 4(1), point (114), and Articles 68 and 69 of Regulation (EU) No 575/2013 |
| 0420 | 14.2.1 Gross indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment Article 4(1), point (114), and Articles 68 and 69 of Regulation (EU) No 575/2013 The amount to be reported is the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It is obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices. Holdings which are treated as reciprocal cross holdings in accordance with Article 66, point (b), of Regulation (EU) No 575/2013 shall not be included |
| 0430 | 14.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above Article 4(1), point (114), and Article 69 of Regulation (EU) No 575/2013 Article 69, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0431 | 14.3 Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment Article 4(1), point (126), and Articles 68 and 69 of Regulation (EU) No 575/2013 |
| 0432 | 14.3.1 Gross synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment Article 4(1), point (126), and Articles 68 and 69 of Regulation (EU) No 575/2013 |
| 0433 | 14.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above Article 4(1), point (126), and Article 69 of Regulation (EU) No 575/2013. Article 69, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0440 | 15 Holdings of CET1 capital of financial sector entities where the institution has a significant investment, net of short positions Articles 44, 45, 47 and 49 of Regulation (EU) No 575/2013 |
| 0450 | 15.1 Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment Articles 44, 45, 47 and 49 of Regulation (EU) No 575/2013 |
| 0460 | 15.1.1 Gross direct holdings of CET1 capital of financial sector entities where the institution has a significant investment Articles 44, 45, 47 and 49 of Regulation (EU) No 575/2013 Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment, excluding: a) Underwriting positions held for 5 working days or fewer; b) The amounts relating to the investments for which any alternative in Article 49 is applied; and c) Holdings which are treated as reciprocal cross holdings in accordance with Article 36(1), point (g), of Regulation (EU) No 575/2013 |
| 0470 | 15.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above Article 45 of Regulation (EU) No 575/2013 Article 45, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0480 | 15.2 Indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment Article 4(1), point (114), and Articles 44 and 45 of Regulation (EU) No 575/2013 |
| 0490 | 15.2.1 Gross indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment Article 4(1), point (114), and Articles 44 and 45 of Regulation (EU) No 575/2013 The amount to be reported shall be the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It shall be obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices. Holdings which are treated as reciprocal cross holdings in accordance with Article 36(1), point (g), of Regulation (EU) No 575/2013 shall not be included. |
| 0500 | 15.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above Article 4(1), point (114), and Article 45 of Regulation (EU) No 575/2013 Article 45, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0501 | 15.3 Synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment Article 4(1), point (126), and Articles 44 and 45 of Regulation (EU) No 575/2013 |
| 0502 | 15.3.1 Gross synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment Article 4(1), point (126), and Articles 44 and 45 of Regulation (EU) No 575/2013 |
| 0503 | 15.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above Article 4(1), point (126), and Article 45 of Regulation (EU) No 575/2013. Article 45, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0504 | Investments in CET1 capital of financial sector entities where the institution has a significant investment - subject to a risk weight of 250 % Article 48(4) of Regulation (EU) No 575/2013 The amount of significant investments in CET1 capital of financial sector entities that are not deducted pursuant to Article 48(1) of Regulation (EU) No 575/2013, but subject to a risk weight of 250 % in accordance with Article 48(4) of that Regulation. The amount reported shall be the amount of significant investments before the application of the risk weight. |
| 0510 | 16 Holdings of AT1 capital of financial sector entities where the institution has a significant investment, net of short positions Articles 58 and 59 of Regulation (EU) No 575/2013 |
| 0520 | 16.1 Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment Articles 58 and 59 of Regulation (EU) No 575/2013 |
| 0530 | 16.1.1 Gross direct holdings of AT1 capital of financial sector entities where the institution has a significant investment Article 58 of Regulation (EU) No 575/2013 Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment, excluding: a) Underwriting positions held for 5 working days or fewer (Article 56, point (d), of Regulation (EU) No 575/2013); and b) Holdings which are treated as reciprocal cross holdings in accordance with Article 56, point (b), of Regulation (EU) No 575/2013. |
| 0540 | 16.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above Article 59 of Regulation (EU) No 575/2013 Article 59, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0550 | 16.2 Indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment Article 4(1), point (114), and Articles 58 and 59 of Regulation (EU) No 575/2013 |
| 0560 | 16.2.1 Gross indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment Article 4(1), point (114), and Articles 58 and 59 of Regulation (EU) No 575/2013 The amount to be reported shall be the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It shall be obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices. Holdings which are treated as reciprocal cross holdings in accordance with Article 56, point (b), of Regulation (EU) No 575/2013 shall not be included. |
| 0570 | 16.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above Article 4(1), point (114), and Article 59 of Regulation (EU) No 575/2013 Article 59, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0571 | 16.3 Synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment Article 4(1), point (126), and Articles 58 and 59 of Regulation (EU) No 575/2013 |
| 0572 | 16.3.1 Gross synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment Article 4(1), point (126), and Articles 58 and 59 of Regulation (EU) No 575/2013 |
| 0573 | 16.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above Article 4(1), point (126), and Article 59 of Regulation (EU) No 575/2013. Article 59, point (a)of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0580 | 17 Holdings of T2 capital of financial sector entities where the institution has a significant investment, net of short positions Articles 68 and 69 of Regulation (EU) No 575/2013 |
| 0590 | 17.1 Direct holdings of T2 capital of financial sector entities where the institution has a significant investment Articles 68 and 69 of Regulation (EU) No 575/2013 |
| 0600 | 17.1.1 Gross direct holdings of T2 capital of financial sector entities where the institution has a significant investment Article 68 of Regulation (EU) No 575/2013 Direct holdings of T2 capital of financial sector entities where the institution has a significant investment, excluding: a) Underwriting positions held for 5 working days or fewer (Article 66, point (d), of Regulation (EU) No 575/2013); and b) Holdings which are treated as reciprocal cross holdings in accordance with Article 66, point (b), of Regulation (EU) No 575/2013 |
| 0610 | 17.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above Article 69 of Regulation (EU) No 575/2013 Article 69, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0620 | 17.2 Indirect holdings of T2 capital of financial sector entities where the institution has a significant investment Article 4(1), point (114), and Articles 68 and 69 of Regulation (EU) No 575/2013 |
| 0630 | 17.2.1 Gross indirect holdings of T2 capital of financial sector entities where the institution has a significant investment Article 4(1), point (114), and Articles 68 and 69 of Regulation (EU) No 575/2013 The amount to be reported shall be the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It shall be obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices. Holdings which are treated as reciprocal cross holdings in accordance with Article 66, point (b), of Regulation (EU) No 575/2013 shall not be included |
| 0640 | 17.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above Article 4(1), point (114), and Article 69 of Regulation (EU) No 575/2013 Article 69, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0641 | 17.3 Synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment Article 4(1), point (126), and Articles 68 and 69 of Regulation (EU) No 575/2013 |
| 0642 | 17.3.1 Gross synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment Article 4(1), point (126), and Articles 68 and 69 of Regulation (EU) No 575/2013 |
| 0643 | 17.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above Article 4(1), point (126), and Article 69 of Regulation (EU) No 575/2013. Article 69, point (a), of Regulation (EU) No 575/2013 allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. |
| 0650 | 18 Risk weighted exposures of CET1 holdings in financial sector entities which are not deducted from the institution's CET1 capital Articles 46(4), 48(4) and 49(4) of Regulation (EU) No 575/2013 |
| 0660 | 19 Risk weighted exposures of AT1 holdings in financial sector entities which are not deducted from the institution's AT1 capital Article 60(4) of Regulation (EU) No 575/2013 |
| 0670 | 20 Risk weighted exposures of T2 holdings in financial sector entities which are not deducted from the institution's T2 capital Article 70(4) of Regulation (EU) No 575/2013 |
| 0680 | 21 Holdings on CET1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived Article 79 of Regulation (EU) No 575/2013 A competent authority may waive on a temporary basis the provisions on deductions from CET1 due to holdings on instruments of a specific financial sector entity, where it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that those instruments shall also be reported on item 12.1. |
| 0690 | 22 Holdings on CET1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived Article 79 of Regulation (EU) No 575/2013 A competent authority may waive the provisions on deductions from CET1 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that those instruments shall also be reported on item 15.1. |
| 0700 | 23 Holdings on AT1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived Article 79 of Regulation (EU) No 575/2013 A competent authority may waive on a temporary basis the provisions on deductions from AT1 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that these instruments shall also be reported on item 13.1. |
| 0710 | 24 Holdings on AT1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived Article 79 of Regulation (EU) No 575/2013 A competent authority may waive on a temporary basis the provisions on deductions from AT1 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that these instruments shall also be reported on item 16.1. |
| 0720 | 25 Holdings on T2 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived Article 79 of Regulation (EU) No 575/2013 A competent authority may waive the provisions on deductions from T2 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that those instruments shall also be reported on item 14.1. |
| 0730 | 26 Holdings on T2 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived Article 79 of Regulation (EU) No 575/2013 A competent authority may waive the provisions on deductions from T2 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that those instruments shall also be reported on item 17.1. |
| 0740 | 27 Combined buffer requirement Article 128, point (6) of Directive 2013/36/EU |
| 0750 | Capital conservation buffer Article 128, point (1) and Article 129 of Directive 2013/36/EU In accordance with Article 129(1) of Directive 2013/36/EU, the capital conservation buffer is an additional amount of Common Equity Tier 1 capital. Due to the fact that the capital conservation buffer rate of 2.5 % is stable, an amount shall be reported in this row. |
| 0760 | Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State Article 458(2), point (d)(iv) of Regulation (EU) No 575/2013 In this row, the amount of the conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State, which can be requested in accordance with Article 458 of Regulation (EU) No 575/2013 in addition to the capital conservation buffer, shall be reported. The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. |
| 0770 | Institution specific countercyclical capital buffer Article 128, point (2) and Articles 130, 135 to 140 of Directive 2013/36/EU The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. |
| 0780 | Systemic risk buffer Article 128, point (5), Articles 133 and 134 of Directive 2013/36/EU The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. |
| 0800 | Global Systemically Important Institution buffer Article 128, point (3) and Article 131 of Directive 2013/36/EU The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. |
| 0810 | Other Systemically Important Institution buffer Article 128, point (4) and Article 131 of Directive 2013/36/EU The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. |
| 0820 | 28 Own funds requirements related to Pillar II adjustments Article 104a(1) of Directive 2013/36/EU. If a competent authority decides that an institution has to calculate additional own funds requirements for Pillar II reasons, those additional own funds requirements shall be reported in this row. |
| 0830 | 29 Initial capital Articles 12 and 28 to 31 of Directive 2013/36/EU and Article 93 of Regulation (EU) No 575/2013 |
| 0840 | 30 Own funds based on Fixed Overheads Article 95(2), point b, Article 96(2), point (b), Article 97 and Article 98(1), point (a), of Regulation (EU) No 575/2013 The amount reported shall be the own funds requirement resulting from the application of the abovementioned Articles. |
| 0850 | 31 Non-domestic original exposures Information necessary to calculate the threshold for reporting of the CR GB template in accordance with Article 5(5) of this Implementing Regulation. The calculation of the threshold shall be done at the basis of the original exposure pre-conversion factor. Exposures shall be deemed to be domestic where they are exposures to counterparties located in the Member State where the institution is located. By derogation from Article 21(1), point (a), of this Implementing Regulation, this row shall always be filled in. |
| 0860 | 32 Total original exposures Information necessary to calculate the threshold for reporting of the CR GB template in accordance with Article 5(5) of this Implementing Regulation. The calculation of the threshold shall be done at the basis of the original exposure pre-conversion factor Exposures shall be deemed to be domestic where they are exposures to counterparties located in the Member State where the institution is located. By derogation from Article 21(1), point (a), of this Implementing Regulation, this row shall always be filled in. |
1.6. TRANSITIONAL PROVISIONS and GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUTING STATE AID (CA5)
1.6.1. General remarks
- 16.CA5 summarises the calculation of own funds elements and deductions subject to the transitional provisions laid down in Articles 465 to 491, 494a and 494b of Regulation (EU) No 575/2013.
- 17.CA5 is structured as follows:
- (a) Template CA5.1 summarises the total adjustments which need to be made to the different components of own funds (reported in CA1 in accordance with the final provisions) as a consequence of the application of the transitional provisions. The elements of this template are presented as ‘adjustments’ to the different capital components in CA1, in order to reflect in own funds components the effects of the transitional provisions.
- (b) Template 5.2 provides further details on the calculation of those grandfathered instruments which do not constitute state aid.
- 18.Institutions shall report in the first four columns the adjustments to Common Equity Tier 1 capital, Additional Tier 1 capital and Tier 2 capital as well as the amount to be treated as risk weighted assets. Institutions are also required to report the applicable percentage in column 0050 and the eligible amount without the recognition of transitional provisions in column 0060.
- 19.Institutions shall only report elements in CA5 during the period where transitional provisions laid down in Part Ten Regulation (EU) No 575/2013 apply.
- 20.Some of the transitional provisions require a deduction from Tier 1. If this is the case the residual amount of a deduction or deductions is applied to Tier 1 and there is insufficient AT1 to absorb this amount then the excess shall be deducted from CET1.
1.6.2. C 05.01 - Transitional provisions (CA5.1)
- 21.Institutions shall report in CA5.1 template the transitional provisions to own funds components as laid down in Articles 465 to 491, 494a and 494b of Regulation (EU) No 575/2013, compared to applying the final provisions laid down in Part Two, Title II of that Regulation (EU) No 575/2013.
- 22.Institutions shall report in rows 0060 to 0065 information about the transitional provisions of grandfathered instruments. The figures to be reported in row 0060 of CA5.1 reflect the transitional provisions included in the of Regulation (EU) No 575/2013 in the version applicable until 26 June 2019 and can be derived from the respective sections of CA5.2. Rows 0061 to 0065 capture the effect of the transitional provisions of Articles 494a and 494b of Regulation (EU) No 575/2013.
- 23.Institutions shall report in rows 0070 to 0092 information about the transitional provisions of minority interests and additional Tier 1 and Tier 2 instruments issued by subsidiaries (in accordance with Articles 479 and 480 of Regulation (EU) No 575/2013).
- 24.In rows 0100 onwards institutions shall report information about the effect of the transitional provisions regarding unrealised gains and losses, deductions, additional filters and deductions and IFRS 9.
- 25.There might be cases where the transitional deductions of CET1, AT1 or T2 capital exceed the CET1, AT1 or T2 capital of an institution. That effect – if it results from transitional provisions – shall be shown in the CA1 template using the respective cells. As a consequence, the adjustments in the columns of the CA5 template shall not include any spill-over effects in the case of insufficient capital available.
1.6.2.1. Instructions concerning specific positions
| Columns | Columns |
| 0010 | Adjustments to CET1 |
| 0020 | Adjustments to AT1 |
| 0030 | Adjustments to T2 |
| 0040 | Adjustments included in RWAs Column 0040 includes the relevant amounts adjusting the total risk exposure amount of Article 92(3) of Regulation (EU) No 575/2013 due to transitional provisions. The amounts reported shall consider the application of provisions of Part Three, Title II, Chapter 2 or 3 or of Part Three, Title IV in accordance with Article 92(4) of Regulation (EU) No 575/2013. That means that transitional amounts subject to Part Three, Title II, Chapter 2 or 3 shall be reported as risk weighted exposure amounts, whereas transitional amounts subject to Part Three, Title IV shall represent the own funds requirements multiplied by 12,5. Whereas columns 0010 to 0030 have a direct link to the CA1 template, the adjustments to the total risk exposure amount do not have a direct link to the relevant templates for credit risk. If there are adjustments stemming from the transitional provisions to the total risk exposure amount, those adjustments shall be included directly in the CR SA, CR IRB, CR EQU IRB, MKR SA TDI, MKR SA EQU or MKR IM. Additionally, those effects shall be reported in column 0040 of CA5.1. As a consequence, those amounts shall be memorandum items only. |
| 0050 | Applicable percentage |
| 0060 | Eligible amount without transitional provisions This column includes the amount of each instrument prior the application of transitional provisions, i.e. the basis amount relevant to calculate the adjustments. |
| --- | --- |
| Rows | Rows |
| 0010 | 1. Total adjustments This row reflects the overall effect of transitional adjustments in the different types of capital, plus the risk weighted amounts arising from those adjustments |
| 0020 | 1.1 Grandfathered instruments Articles 483 to 491 of Regulation (EU) No 575/2013 This row reflects the overall effect of instruments transitionally grandfathered in the different types of capital. |
| 0060 | 1.1.2 Instruments not constituting state aid The amounts to be reported shall be obtained from column 060 of CA5.2 template |
| 0061 | 1.1.3 Instruments issued through special purpose vehicles Article 494a of Regulation (EU) No 575/2013 |
| 0062 | 1.1.4 Instruments issued before 27 June 2019 that do not meet the eligibility criteria related to write-down and conversion powers pursuant to Article 59 of Directive 2014/59/EU or are subject to set-off or netting arrangements Article 494b of Regulation (EU) No 575/2013 Institutions shall report the amount of instruments within the scope of Article 494b of Regulation (EU) No 575/2013 that do not meet one or several eligibility criteria of Article 52(1), points (p), (q) and (r), of that Regulation or Article 63 points (n), (o) and (p), of that Regulation, as applicable. In case of Tier 2 instruments eligible in accordance with Article 494b(2) of Regulation (EU) No 575/2013, the amortisation provisions of Article 64 of that Regulation shall be observed. |
| 0063 | 1.1.4.1 of which: Instruments without legally or contractually mandatory write-down or conversion upon exercise of powers in accordance with Article 59 of Directive 2014/59/EU* Article 494b, Article 52(1), point (p) and Article 63, point (n), of Regulation (EU) No 575/2013 Institutions shall report the amount of instruments within the scope of Article 494b of Regulation (EU) No 575/2013 that do not meet the eligibility criteria of Article 52(1), point (p) or point (n), of Article 63 of that Regulation, as applicable. This shall also include instruments that additionally do not meet the eligibility criteria of Article 52(1), points (q) or (r), of Regulation (EU) No 575/2013 or Article 63, points (o) or (p), of that Regulation , as applicable. |
| 0064 | 1.1.4.2 of which: Instruments governed by third-country law without effective and enforceable exercise of powers in accordance with Article 59 of Directive 2014/59/EU* Article 494b, Article 52(1), point (q) and Article 63, point (o), of Regulation (EU) No 575/2013 Institutions shall report the amount of instruments within the scope of Article 494b of Regulation (EU) No 575/2013 that do not meet the eligibility criteria of Article 52(1), point (q) or Article 63, point (o), of that Regulation, as applicable. This shall include also instruments that additionally do not meet the eligibility criteria of Article 52(1), points (p) or (r), of Regulation (EU) No 575/2013 or Article 63, points (n) or (p), of that Regulation , as applicable. |
| 0065 | 1.1.4.3 of which: Instruments subject to set-off or netting arrangements* Article 494b, Article 52(1), point (r) and Article 63, point (p), of Regulation (EU) No 575/2013 Institutions shall report the amount of instruments within the scope of Article 494b of Regulation (EU) No 575/2013 that do not meet the eligibility criteria of Article 52(1), point (r), of that Regulation or Article 63, point (p), of the Regulation, as applicable. This shall also include instruments that additionally do not meet the eligibility criteria of Article 52(1), point (p) or (q) of Regulation (EU) No 575/2013 or Article 63, points (n) or (o), of that Regulation, as applicable. |
| 0070 | 1.2 Minority interests and equivalents Articles 479 and 480 of Regulation (EU) No 575/2013 This row reflects the effects of transitional provisions in the minority interests eligible as CET1; the qualifying T1 instruments eligible as consolidated AT1; and the qualifying own funds eligible as consolidated T2. |
| 0080 | 1.2.1 Capital instruments and items that do not qualify as minority interests Articles 479 of Regulation (EU) No 575/2013 The amount to be reported in column 060 of this row shall be the amount qualifying as consolidated reserves in accordance with prior regulation. |
| 0090 | 1.2.2 Transitional recognition in consolidated own funds of minority interests Articles 84 and 480 of Regulation (EU) No 575/2013 The amount to be reported in column 0060 of this row shall be the eligible amount without transitional provisions. |
| 0091 | 1.2.3 Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital Articles 85 and 480 of Regulation (EU) No 575/2013 The amount to be reported in column 0060 of this row shall be the eligible amount without transitional provisions. |
| 0092 | 1.2.4 Transitional recognition in consolidated own funds of qualifying Tier 2 capital Articles 87 and 480 of Regulation (EU) No 575/2013 The amount to be reported in column 0060 of this row shall be the eligible amount without transitional provisions. |
| 0100 | 1.3 Other transitional adjustments Articles 468 to 478 and Article 481 of Regulation (EU) No 575/2013 This row reflects the overall effect of transitional adjustments in the deduction to different types of capital, unrealised gains and losses, additional filters and deductions plus the risk weighted amounts arising from these adjustments. |
| 0111 | 1.3.1.6 Unrealised gains and losses from certain debt exposures to central governments, regional governments, local authorities and PSEs Article 468 of Regulation (EU) No 575/2013 |
| 0112 | 1.3.1.6.1 of which: amount A The amount A, as calculated in accordance with the formula referred to in Article 468(1) of Regulation (EU) No 575/2013 |
| 0140 | 1.3.2 Deductions Article 36(1) and Articles 469 to 478 of Regulation (EU) No 575/2013 This row reflects the overall effect of transitional provisions on deductions. |
| 0170 | 1.3.2.3. Deferred tax assets that rely on future profitability and do not arise from temporary differences Article 36(1), point (c), Articles 469(1) and 472(5) and Article 478 of Regulation (EU) No 575/2013 When determining the amount of the above-mentioned deferred tax assets (DTA) to be deducted, institutions shall take into account the provisions of Article 38 of Regulation (EU) No 575/2013 relating to the reduction of DTA by deferred tax liabilities. The amount to be reported in column 0060 of this row: Total amount in accordance with Article 469(1) of Regulation (EU) No 575/2013. |
| 0380 | 1.3.2.9 Deferred tax assets that are dependent on future profitability and arise from temporary differences and CET1 instruments of financial sector entities where the institution has a significant investment Article 470, paragraphs 2 and 3 of Regulation (EU) No 575/2013 The amount to be reported in column 0060 of this row: Article 470(1) of Regulation (EU) No 575/2013 |
| 0385 | Deferred tax assets that are dependent on future profitability and arise from temporary differences Article 469(1), point (c) ,Article 472(5) and Article 478 of Regulation (EU) No 575/2013 Part of deferred tax assets that rely in future profitability and arise from temporary differences which exceeds the 10 % threshold in Article 470(2), point (a), of Regulation (EU) No 575/2013. |
| 0425 | 1.3.2.11 Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items Article 471 of Regulation (EU) No 575/2013 |
| 0430 | 1.3.3 Additional filters and deductions Article 481 of Regulation (EU) No 575/2013 This row reflects the overall effect of transitional provisions on additional filters and deductions. In accordance with Article 481 of Regulation (EU) No 575/2013, institutions shall report in item 1.3.3 information relating to the filters and deductions required under the national transposition measures for Articles 57 and 66 of Directive 2006/48/EC and for Articles 13 and 16 of Directive 2006/49/EC, and which are not required in accordance with Part Two. |
| 0440 | 1.3.4 Adjustments due to IFRS 9 transitional arrangements Article 473a of Regulation (EU) No 575/2013 Institutions shall report information in relation with the transitional arrangements due to IFRS 9 in accordance with the applicable legal provisions. |
| 0441 | Memorandum item: ECL impact of the static component The sum of A2,SA and A2, IRB as referred to in Article 473a(1) of Regulation (EU) No 575/2013 In case of A2, IRB the amount reported is the amount net of expected lossess as required by Article 473a(5), point (a), of Regulation (EU) No 575/2013. |
| 0442 | Memorandum item: ECL impact of the dynamic component for the period 01/01/2018 – 31/12/2019 The sum of and as referred to in Article 473a(1) of Regulation (EU) No 575/2013 |
| 0443 | Memorandum item: ECL impact of the dynamic component for the period starting on 01/01/2020 The sum of A4,SA and A4, IRB as referred to in Article 473a(1) of Regulation (EU) No 575/2013 In case of A4, IRB the amount reported is the amount net of expected losses as required by Article 473a (5), points (b) and (c), of Regulation (EU) No 575/2013. |
1.6.3 C 05.02 - Grandfathered instruments: instruments not constituing state aid (CA5.2)
- 26.Institutions shall report information in relation with the transitional provisions of grandfathered instruments not constituting state aid (Articles 484 to 491 of Regulation (EU) No 575/2013).
1.6.3.1 Instructions concerning specific positions
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