Legalize / European Union / Implementing Regulation

Commission Implementing Regulation (EU) 2022/1994 of 21 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards own funds, asset encumbrance, liquidity and reporting for the purposes of identifying global systemically important institutions (Text with EEA relevance)

Type Implementing Regulation

Publication 2022-12-22

State In force

Text As published

Department European Commission, FISMA

Source EUR-Lex

articles 2

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API


PART I: GENERAL INSTRUCTIONS	294

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1.	STRUCTURE AND CONVENTIONS

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1.1.	STRUCTURE

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1.2.	NUMBERING CONVENTION

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1.3.	SIGN CONVENTION

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PART II: TEMPLATE RELATED INSTRUCTIONS	295

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1.	CAPITAL ADEQUACY OVERVIEW (“CA”)

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1.1.	GENERAL REMARKS

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1.2.	C 01.00 - OWN FUNDS (CA1)

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1.2.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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1.3.	C 02.00 - OWN FUNDS REQUIREMENTS (CA2)

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1.3.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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1.4.	C 03.00 - CAPITAL RATIOS AND CAPITAL LEVELS (CA3)

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1.4.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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1.5.	C 04.00 - MEMORANDUM ITEMS (CA4)

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1.5.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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1.6.	TRANSITIONAL PROVISIONS AND GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUTING STATE AID (CA5)

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1.6.1.	GENERAL REMARKS

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1.6.2.	C 05.01 - TRANSITIONAL PROVISIONS (CA5.1)

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1.6.2.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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1.6.3.	C 05.02 - GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID (CA5.2)

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1.6.3.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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2.	GROUP SOLVENCY: INFORMATION ON AFFILIATES (GS)

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2.1.	GENERAL REMARKS

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2.2.	DETAILED GROUP SOLVENCY INFORMATION

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2.3.	INFORMATION ON THE CONTRIBUTIONS OF INDIVIDUAL ENTITIES TO GROUP SOLVENCY

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2.4.	C 06.01 – GROUP SOLVENCY: INFORMATION ON AFFILIATES – TOTAL (GS TOTAL)

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2.5.	C 06.02 – GROUP SOLVENCY: INFORMATION ON AFFILIATES (GS)

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3.	CREDIT RISK TEMPLATES

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3.1.	GENERAL REMARKS

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3.1.1.	REPORTING OF CRM TECHNIQUES WITH SUBSTITUTION EFFECT

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3.1.2.	REPORTING OF COUNTERPARTY CREDIT RISK

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3.2.	C 07.00 - CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: STANDARDISED APPROACH TO CAPITAL REQUIREMENTS (CR SA)

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3.2.1.	GENERAL REMARKS

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3.2.2.	SCOPE OF THE CR SA TEMPLATE

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3.2.3.	ASSIGNMENT OF EXPOSURES TO EXPOSURE CLASSES UNDER THE STANDARDISED APPROACH

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3.2.4.	CLARIFICATIONS ON THE SCOPE OF SOME SPECIFIC EXPOSURE CLASSES REFERRED TO IN ARTICLE 112 OF REGULATION (EU) No 575/2013

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3.2.4.1.	EXPOSURE CLASS “INSTITUTIONS”

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3.2.4.2.	EXPOSURE CLASS “COVERED BONDS”

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3.2.4.3.	EXPOSURE CLASS “COLLECTIVE INVESTMENT UNDERTAKINGS”

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3.2.5.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.3.	CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO OWN FUNDS REQUIREMENTS (CR IRB)

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3.3.1.	SCOPE OF THE CR IRB TEMPLATE

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3.3.2.	BREAKDOWN OF THE CR IRB TEMPLATE

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3.3.3.	C 08.01 - CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (CR IRB 1)

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3.3.3.1	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.3.4.	C 08.02 - CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BREAKDOWN BY OBLIGOR GRADES OR POOLS (CR IRB 2 TEMPLATE)

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3.3.1.	C 08.03 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (BREAKDOWN BY PD RANGES (CR IRB 3))

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3.3.1.1.	GENERAL REMARKS

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3.3.1.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.3.2.	C 08.04 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (RWEA FLOW STATEMENTS (CR IRB 4))

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3.3.2.1.	GENERAL REMARKS

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3.3.2.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.3.3.	C 08.05 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (BACK-TESTING OF PD (CR IRB 5))

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3.3.3.1.	GENERAL REMARKS

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3.3.3.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.3.4.	C 08.05.1 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS: BACK-TESTING OF PD IN ACCORDANCE WITH ARTICLE 180(1), POINT (F), OF REGULATION (EU) No 575/2013 (CR IRB 5B)

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3.3.4.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.3.5.	C 08.06 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (SPECIALISED LENDING SLOTTING APPROACH (CR IRB 6))

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3.3.5.1.	GENERAL REMARKS

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3.3.5.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.3.6.	C 08.07 - CREDIT RISK AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (SCOPE OF USE OF IRB AND SA APPROACHES (CR IRB 7))

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3.3.6.1.	GENERAL REMARKS

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3.3.6.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.4.	CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: INFORMATION WITH GEOGRAPHICAL BREAKDOWN

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3.4.1.	C 09.01 – GEOGRAPHICAL BREAKDOWN OF EXPOSURES BY RESIDENCE OF THE OBLIGOR: SA EXPOSURES (CR GB 1)

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3.4.1.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.4.2.	C 09.02 – GEOGRAPHICAL BREAKDOWN OF EXPOSURES BY RESIDENCE OF THE OBLIGOR: IRB EXPOSURES (CR GB 2)

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3.4.2.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.4.3.	C 09.04 – BREAKDOWN OF CREDIT EXPOSURES RELEVANT FOR THE CALCULATION OF THE COUNTERCYCLICAL BUFFER BY COUNTRY AND INSTITUTION-SPECIFIC COUNTERCYCLICAL BUFFER RATE (CCB)

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3.4.3.1.	GENERAL REMARKS

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3.4.3.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.5.	C 10.01 AND C 10.02 – EQUITY EXPOSURES UNDER THE INTERNAL RATINGS BASED APPROACH (CR EQU IRB 1 AND CR EQU IRB 2)

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3.5.1.	GENERAL REMARKS

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3.5.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS (APPLICABLE TO BOTH CR EQU IRB 1 AND CR EQU IRB 2)

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3.6.	C 11.00 – SETTLEMENT/DELIVERY RISK (CR SETT)

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3.6.1.	GENERAL REMARKS

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3.6.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.7.	C 13.01 - CREDIT RISK – SECURITISATIONS (CR SEC)

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3.7.1.	GENERAL REMARKS

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3.7.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.8.	DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS)

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3.8.1.	SCOPE OF THE SEC DETAILS TEMPLATE

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3.8.2	BREAKDOWN OF THE SEC DETAILS TEMPLATE

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3.8.3	C 14.00 – DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS)

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3.8.4.	C 14.01 – DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS 2)

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3.9.	COUNTERPARTY CREDIT RISK

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3.9.1.	SCOPE OF THE COUNTERPARTY CREDIT RISK TEMPLATES

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3.9.2.	C 34.01 - SIZE OF THE DERIVATIVE BUSINESS

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3.9.2.1.	GENERAL REMARKS

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3.9.2.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.9.3.	C 34.02 - CCR EXPOSURES BY APPROACH

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3.9.3.1.	GENERAL REMARKS

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3.9.3.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.9.4.	C 34.03 - CCR EXPOSURES TREATED WITH STANDARDISED APPROACHES: SA-CCR AND SIMPLIFIED SA-CCR

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3.9.4.1.	GENERAL REMARKS

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3.9.4.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.9.5.	C 34.04 - CCR EXPOSURES TREATED WITH THE ORIGINAL EXPOSURE METHOD (OEM)

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3.9.5.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.9.6.	C 34.05 – CCR EXPOSURES TREATED WITH THE INTERNAL MODEL METHOD (IMM)

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3.9.6.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.9.7.	C 34.06 – TOP TWENTY COUNTERPARTIES

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3.9.7.1.	GENERAL REMARKS

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3.9.7.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.9.8.	C 34.07 - IRB APPROACH – CCR EXPOSURES BY EXPOSURE CLASS AND PD SCALE

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3.9.8.1.	GENERAL REMARKS

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3.9.8.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.9.9.	C 34.08 - COMPOSITION OF COLLATERAL FOR CCR EXPOSURES

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3.9.9.1.	GENERAL REMARKS

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3.9.9.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.9.10.	C 34.09 - CREDIT DERIVATIVES EXPOSURES

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3.9.10.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.9.11.	C 34.10 - EXPOSURES TO CCPS

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3.9.11.1.	GENERAL REMARKS

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3.9.11.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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3.9.12.	C 34.11 - RISK WEIGHTED EXPOSURE AMOUNTS (RWEA) FLOW STATEMENTS OF CCR EXPOSURES UNDER THE IMM

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3.9.12.1.	GENERAL REMARKS

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3.9.12.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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4.	OPERATIONAL RISK TEMPLATES

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4.1.	C 16.00 – OPERATIONAL RISK (OPR)

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4.1.1.	GENERAL REMARKS

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4.1.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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4.2.	OPERATIONAL RISK: DETAILED INFORMATION ON LOSSES IN THE LAST YEAR (OPR DETAILS)

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4.2.1.	GENERAL REMARKS

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4.2.2.	C 17.01: OPERATIONAL RISK LOSSES AND RECOVERIES BY BUSINESS LINES AND LOSS EVENT TYPES IN THE LAST YEAR (OPR DETAILS 1)

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4.2.2.1.	GENERAL REMARKS

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4.2.2.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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4.2.3.	C 17.02: OPERATIONAL RISK: DETAILED INFORMATION ON THE LARGEST LOSS EVENTS IN THE LAST YEAR (OPR DETAILS 2)

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4.2.3.1.	GENERAL REMARKS

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4.2.3.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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5.	MARKET RISK TEMPLATES

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5.1.	C 18.00 – MARKET RISK: STANDARDISED APPROACH FOR POSITION RISKS IN TRADED DEBT INSTRUMENTS (MKR SA TDI)

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5.1.1.	GENERAL REMARKS

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5.1.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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5.2.	C 19.00 - MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK IN SECURITISATIONS (MKR SA SEC)

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5.2.1.	GENERAL REMARKS

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5.2.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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5.3.	C 20.00 - MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK FOR POSITIONS ASSIGNED TO THE CORRELATION TRADING PORTFOLIO (MKR SA CTP)

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5.3.1.	GENERAL REMARKS

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5.3.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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5.4.	C 21.00 - MARKET RISK: STANDARDISED APPROACH FOR POSITION RISK IN EQUITIES (MKR SA EQU)

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5.4.1.	GENERAL REMARKS

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5.4.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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5.5.	C 22.00 - MARKET RISK: STANDARDISED APPROACHES FOR FOREIGN EXCHANGE RISK (MKR SA FX)

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5.5.1.	GENERAL REMARKS

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5.5.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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5.6.	C 23.00 - MARKET RISK: STANDARDISED APPROACHES FOR COMMODITIES (MKR SA COM)

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5.6.1.	GENERAL REMARKS

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5.6.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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5.7.	C 24.00 - MARKET RISK INTERNAL MODEL (MKR IM)

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5.7.1.	GENERAL REMARKS

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5.7.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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5.8.	C 25.00 - CREDIT VALUATION ADJUSTMENT RISK (CVA)

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5.8.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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6.	PRUDENT VALUATION (PRUVAL)

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6.1.	C 32.01 - PRUDENT VALUATION: FAIR-VALUED ASSETS AND LIABILITIES (PRUVAL 1)

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6.1.1.	GENERAL REMARKS

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6.1.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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6.2.	C 32.02 - PRUDENT VALUATION: CORE APPROACH (PRUVAL 2)

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6.2.1.	GENERAL REMARKS

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6.2.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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6.3.	C 32.03 - PRUDENT VALUATION: MODEL RISK AVA (PRUVAL 3)

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6.3.1.	GENERAL REMARKS

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6.3.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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6.4	C 32.04 - PRUDENT VALUATION: CONCENTRATED POSITIONS AVA (PRUVAL 4)

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6.4.1.	GENERAL REMARKS

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6.4.2.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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7.	C 33.00 - EXPOSURES TO GENERAL GOVERNMENTS (GOV)

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7.1.	GENERAL REMARKS

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7.2.	SCOPE OF THE TEMPLATE ON EXPOSURES TO “GENERAL GOVERNMENTS”

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7.3.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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8.	NPE LOSS COVERAGE (NPE LC)

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8.1.	GENERAL REMARKS

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8.2.	C 35.01 – THE CALCULATION OF DEDUCTIONS FOR NON-PERFORMING EXPOSURES (NPE LC1)

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8.2.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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8.3.	C 35.02 – MINIMUM COVERAGE REQUIREMENTS AND EXPOSURE VALUES OF NON-PERFORMING EXPOSURES EXCLUDING FORBORNE EXPOSURES THAT FALL UNDER ARTICLE 47C (6) OF REGULATION (EU) No 575/2013 (NPE LC2)

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8.3.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

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8.4.	C 35.03 – MINIMUM COVERAGE REQUIREMENTS AND EXPOSURE VALUES OF NON-PERFORMING FORBORNE EXPOSURES THAT FALL UNDER ARTICLE 47C (6) OF REGULATION (EU) No 575/2013 (NPE LC3)

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8.4.1.	INSTRUCTIONS CONCERNING SPECIFIC POSITIONS

PART I: GENERAL INSTRUCTIONS

1. STRUCTURE AND CONVENTIONS

1.1. STRUCTURE


	1.	Overall, the framework covers six topics: (a) capital adequacy, an overview of regulatory capital; total risk exposure amount; prudent valuation; NPE loss coverage; (b) group solvency, an overview of the fulfilment of the solvency requirements by all individual entities included in the scope of consolidation of the reporting entity; (c) credit risk (including counterparty, dilution and settlement risks); (d) market risk (including position risk in trading book, foreign exchange risk, commodities risk and CVA risk); (e) operational risk; (f) general governments exposures.

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	2.	For each template legal references are provided. Further detailed information on more general aspects of the reporting of each block of templates, instructions concerning specific positions as well as validation rules are included in this part of this Implementing Regulation.

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	3.	Institutions are to report only those templates that are relevant depending on the approach used for determining own funds requirements.

1.2. NUMBERING CONVENTION


	4.	The document follows the labelling convention set in points 5 to 8, when referring to the columns, rows and cells of the templates. Those numerical codes are extensively used in the validation rules.

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	5.	The following general notation is followed in the instructions: {Template; Row; Column}.

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	6.	In the case of validations inside a template, in which only data points of that template are used, notations do not refer to a template: {Row; Column}.

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	7.	In the case of templates with only one column, only rows are referred to. {Template; Row}

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	8.	An asterisk sign is used to express that the validation is done for the rows or columns specified before.

1.3. SIGN CONVENTION


	9.	Any amount that increases the own funds or the capital requirements shall be reported as a positive figure. On the contrary, any amount that reduces the total own funds or the capital requirements shall be reported as a negative figure. Where there is a negative sign (-) preceding the label of an item, no positive figure is expected to be reported for that item.

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	10.	[empty]

1. CAPITAL ADEQUACY OVERVIEW (“CA”)

1.1. GENERAL REMARKS


	11.	The CA templates contain information about Pillar 1 numerators (own funds, Tier 1, Common Equity Tier 1), denominator (own funds requirements), and the application of Regulation (EU) No 575/2013 and Directive 2013/36/EU transitional provisions and is structured in five templates: (a) Template CA1 contains the amount of own funds of the institutions, disaggregated in the items needed to get to that amount. The amount of own funds obtained includes the aggregate effect of the application of Regulation (EU) No 575/2013 and Directive 2013/36/EU transitional provisions per type of capital; (b) Template CA2 summarises the total risk exposures amounts as defined in Article 92(3) of Regulation (EU) No 575/2013; (c) Template CA3 contains the ratios for which Regulation (EU) No 575/2013 states a minimum level Pillar 2 ratios and some other related data; (d) Template CA4 contains memorandums items needed, among others, for calculating items in CA1 as well as information with regard to Directive 2013/36/EU capital buffers; (e) Template CA5 contains the data needed for calculating the effect of the application of Regulation (EU) No 575/2013 transitional provisions in own funds. CA5 will cease to exist once those transitional provisions expire.

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	12.	The templates are to be used by all reporting entities, irrespective of the accounting standards followed, although some items in the numerator are specific for entities applying IAS/IFRS-type valuation rules. Generally, the information in the denominator is linked to the final results reported in the correspondent templates for the calculation of the total risk exposure amount.

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	13.	The total own funds consist of different types of capital: Tier 1 capital (T1), which is the sum of Common Equity Tier 1 capital (CET1) and Additional Tier 1 capital (AT1) as well as Tier 2 capital (T2).

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	14.	The application of Regulation (EU) No 575/2013 and Directive 2013/36/EU transitional provisions is treated as follows in CA templates: (a) The items in CA1 are generally gross of transitional adjustments. That means that figures in CA1 items are calculated in accordance with the final provisions (i.e. as if there were no transitional provisions), with the exception of items summarizing the effect of those transitional provisions. For each type of capital (i.e. CET1; AT1 and T2), there are three different items in which all the adjustments due to those transitional provisions are included. (b) Transitional provisions may also affect the AT1 and the T2 shortfall (i.e. AT1 or T2 the excess of deduction, regulated in Article 36(1), point (j) and Article 56 of Regulation (EU) No 575/2013, point (e) respectively), and thus the items containing those shortfalls may indirectly reflect the effect of those transitional provisions. (c) Template CA5 is exclusively used for reporting the effect due to the application of Regulation (EU) No 575/2013 transitional provisions.

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	15.	The treatment of Pillar II requirements can be different within the Union (Article 104a(1) of Directive 2013/36/EU has to be transposed into national regulation). Only the impact of Pillar II requirements on the solvency ratio or the target ratio shall be included in the solvency reporting required under Regulation (EU) No 575/2013. a) The templates CA1, CA2 or CA5 only contain data on Pillar I issues. b) The template CA3 contains the impact of additional Pillar II-requirements on the solvency ratio on an aggregated basis. It mainly focuses on the target ratios themselves. There is no further link to the templates CA1, CA2 or CA5. c) The template CA4 contains one cell regarding additional own funds requirements relating to Pillar II. That cell has no link via validation rules to the capital ratios of the CA3 template and reflects Article 104a(1) of Directive 2013/36/EU which explicitly mentions additional own funds requirements as one possibility for Pillar II decisions.

1.2. C 01.00 - OWN FUNDS (CA1)

1.2.1. Instructions concerning specific positions

Row	Legal references and instructions
0010	1. Own funds Article 4(1), point (118), and Article 72 of Regulation (EU) No 575/2013 The own funds of an institution shall consist of the sum of its Tier 1 capital and Tier 2 capital.
0015	1.1 Tier 1 capital Article 25 of Regulation (EU) No 575/2013 The Tier 1 capital is the sum of Common Equity Tier 1 Capital and Additional Tier 1 capital
0020	1.1.1 Common Equity Tier 1 capital Article 50 of Regulation (EU) No 575/2013
0030	1.1.1.1 Capital instruments and share premium eligible as CET1 capital Articles 26(1), points (a) and (b), Articles 27 to 30, Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013
0040	1.1.1.1.1 Fully paid up capital instruments Article 26(1), point (a) and Articles 27 to 31 of Regulation (EU) No 575/2013 Capital instruments of mutual, cooperative societies or similar institutions (Articles 27 and 29 of Regulation (EU) No 575/2013) shall be included. The share premium related to the instruments shall not be included. Capital instruments subscribed by public authorities in emergency situations shall be included if all conditions of Article 31 of Regulation (EU) No 575/2013 are fulfilled.
0045	1.1.1.1.1 Of which: Capital instruments subscribed by public authorities in emergency situations* Article 31 of Regulation (EU) No 575/2013 Capital instruments subscribed by public authorities in emergency situations shall be included in CET1 capital if all conditions of Article 31 of Regulation (EU) No 575/2013 are fulfilled.
0050	1.1.1.1.2 Memorandum item: Capital instruments not eligible* Article 28(1), points (b), (l) and (m), of Regulation (EU) No 575/2013 Conditions in those points reflect different situations of the capital which are reversible, and thus the amount reported here can be eligible in subsequent periods. The amount to be reported shall not include the share premium related to the instruments.
0060	1.1.1.1.3 Share premium Article 4(1), point (124), Article 26(1), point (b), of Regulation (EU) No 575/2013 Share premium has the same meaning as under the applicable accounting standard. The amount to be reported in this item shall be the part related to the “Fully paid up capital instruments”.
0070	1.1.1.1.4 (-) Own CET1 instruments Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013 Own CET1 held by the reporting institution or group at the reporting date and amounts of CET1 instruments which have to be deducted in accordance with Article 28(2) of Commission Delegated Regulation (EU) No 241/2014¹¹. Subject to exceptions in Article 42 of Regulation (EU) No 575/2013. Holdings on shares included as “Capital instruments not eligible” shall not be reported in this row. The amount to be reported shall include the share premium related to the own shares. Items 1.1.1.1.4 to 1.1.1.1.4.3 do not include actual or contingent obligations to purchase own CET1 instruments. Actual or contingent obligations to purchase own CET1 instruments are reported separately in item 1.1.1.1.5.
0080	1.1.1.1.4.1 (-) Direct holdings of CET1 instruments Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013 Common Equity Tier 1 instruments included in item 1.1.1.1 held by institutions of the consolidated group and amounts of CET1 instruments which have to be deducted in accordance with Article 28(2) of Delegated Regulation (EU) No 241/2014. The amount to be reported shall include holdings in the trading book calculated on the basis of the net long position, as stated in Article 42, point (a), of Regulation (EU) No 575/2013.
0090	1.1.1.1.4.2 (-) Indirect holdings of CET1 instruments Article 4(1), point (114), Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013
0091	1.1.1.1.4.3 (-) Synthetic holdings of CET1 instruments Article 4(1), point (126), Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013
0092	1.1.1.1.5 (-) Actual or contingent obligations to purchase own CET1 instruments Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013 According to Article 36(1), point (f), of Regulation (EU) No 575/2013, “own Common Equity Tier 1 instruments that an institution is under an actual or contingent obligation to purchase by virtue of an existing contractual obligation” shall be deducted.
0130	1.1.1.2 Retained earnings Article 26(1), point (c), and Article 26(2) of Regulation (EU) No 575/2013 Retained earnings includes the previous year retained earnings plus the eligible interim or year-end profits
0140	1.1.1.2.1 Previous years retained earnings Article 4(1), point (123), and Article 26(1), point (c), of Regulation (EU) No 575/2013 Article 4(1), point (123), of Regulation (EU) No 575/2013 defines retained earnings as “Profit and losses brought forward as a result of the final application of profit or loss under the applicable accounting framework”.
0150	1.1.1.2.2 Profit or loss eligible Article 4(1), point (121), Article 26(2), and Article 36(1), point (a), of Regulation (EU) No 575/2013 Article 26(2) of Regulation (EU) No 575/2013 allows including as retained earnings interim or year-end profits, with the prior consent of the competent authorities, if some conditions are met. On the other hand, losses shall be deducted from CET1, as stated in Article 36(1), point (a), of Regulation (EU) No 575/2013.
0160	1.1.1.2.2.1 Profit or loss attributable to owners of the parent Article 26(2) and Article 36(1), point (a), of Regulation (EU) No 575/2013 The amount to be reported shall be the profit or loss reported in the accounting income statement.
0170	1.1.1.2.2.2 (-) Part of interim or year-end profit not eligible Article 26(2) of Regulation (EU) No 575/2013 This row shall not present any figure if, for the reference period, the institution has reported losses, because the losses shall be completely deducted from CET1. If the institution reports profits, the part, which is not eligible according to Article 26(2) of Regulation (EU) No 575/2013 (i.e. profits not audited and foreseeable charges or dividends), shall be reported. Note that, in case of profits, the amount to be deduced shall be, at least, the interim dividends.
0180	1.1.1.3 Accumulated other comprehensive income Article 4(1), point (100), and Article 26(1), point (d), of Regulation (EU) No 575/2013 The amount to be reported shall be net of any tax charge foreseeable at the moment of the calculation, and prior to the application of prudential filters. The amount to be reported shall be determined in accordance with Article 13(4) of Commission Delegated Regulation (EU) No 241/2014.
0200	1.1.1.4 Other reserves Article 4(1), point (117), and Article 26(1), point (e), of Regulation (EU) No 575/2013 Other reserves are defined in Regulation (EU) No 575/2013 as “Reserves within the meaning of the applicable accounting framework that are required to be disclosed under that applicable accounting standard, excluding any amounts already included in accumulated other comprehensive income or retained earnings”. The amount to be reported shall be net of any tax charge foreseeable at the moment of the calculation.
0210	1.1.1.5 Funds for general banking risk Article 4(1), point (112), and Article 26(1), point (f), of Regulation (EU) No 575/2013 Funds for general banking risk are defined in Article 38 of Council Directive 86/635/EEC as “Amounts which a credit institution decides to put aside to cover such risks where that is required by the particular risks associated with banking”. The amount to be reported shall be net of any tax charge foreseeable at the moment of the calculation.
0220	1.1.1.6 Transitional adjustments due to grandfathered CET1 Capital instruments Article 483, paragraphs 1, 2 and 3 and Articles 484 to 487 of Regulation (EU) No 575/2013 Amount of capital instruments transitionally grandfathered as CET1. The amount to be reported is directly obtained from CA5.
0230	1.1.1.7 Minority interest given recognition in CET1 capital Article 4(1), point (120), and Article 84 of Regulation (EU) No 575/2013 Sum of all the amounts of minority interests of subsidiaries that is included in consolidated CET1.
0240	1.1.1.8 Transitional adjustments due to additional minority interests Articles 479 and 480 of Regulation (EU) No 575/2013 Adjustments to the minority interests due to transitional provisions. This item is obtained directly from CA5.
0250	1.1.1.9 Adjustments to CET1 due to prudential filters Articles 32 to 35 of Regulation (EU) No 575/2013
0260	1.1.1.9.1 (-) Increases in equity resulting from securitised assets Article 32(1) of Regulation (EU) No 575/2013 The amount to be reported is the increase in the equity of the institution resulting from securitised assets, in accordance with the applicable accounting standard. For example, this item includes the future margin income that results in a gain on sale for the institution, or, for originators, the net gains that arise from the capitalisation of future income from the securitised assets that provide credit enhancement to positions in the securitisation.
0270	1.1.1.9.2 Cash flow hedge reserve Article 33(1), point (a), of Regulation (EU) No 575/2013 The amount to be reported can be positive or negative. It shall be positive if cash flow hedges result in a loss (i.e. if it reduces accounting equity) and vice versa. Thus, the sign shall be contrary to the one used in accounting statements. The amount shall be net of any tax charge to be expected at the moment of the calculation.
0280	1.1.1.9.3 Cumulative gains and losses due to changes in own credit risk on fair valued liabilities Article 33(1), point (b), of Regulation (EU) No 575/2013 The amount to be reported can be positive or negative. It shall be positive if there is a loss due to changes in own credit risk (i.e. if it reduces accounting equity) and vice versa. Thus, the sign shall be contrary to the one used in accounting statements. Unaudited profit shall not be included in this item.
0285	1.1.1.9.4 Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities Article 33(1), point (c), and Article 33(2) of Regulation (EU) No 575/2013 The amount to be reported can be positive or negative. It shall be positive if there is a loss due to changes in own credit risk and vice versa. Thus, the sign shall be contrary to the one used in accounting statements. Unaudited profit shall not be included in this item.
0290	1.1.1.9.5 (-) Value adjustments due to the requirements for prudent valuation Articles 34 and 105 of Regulation (EU) No 575/2013 Adjustments to the fair value of exposures included in the trading book or non-trading book due to stricter standards for prudent valuation set in Article 105 of Regulation (EU) No 575/2013
0300	1.1.1.10 (-) Goodwill Article 4(1), point (113), Article 36(1), point (b), and Article 37 of Regulation (EU) No 575/2013
0310	1.1.1.10.1 (-) Goodwill accounted for as intangible asset Article 4(1), point (113), and Article 36(1), point (b), of Regulation (EU) No 575/2013 Goodwill has the same meaning as under the applicable accounting standard. The amount to be reported here shall be the same as the amount that is reported in the balance sheet.
0320	1.1.1.10.2 (-) Goodwill included in the valuation of significant investments Article 37, point (b), and Article 43 of Regulation (EU) No 575/2013
0330	1.1.1.10.3 Deferred tax liabilities associated to goodwill Article 37, point (a), of Regulation (EU) No 575/2013 Amount of deferred tax liabilities that would be extinguished if the goodwill became impaired or was derecognised under the relevant accounting standard.
0335	1.1.1.10.4 Accounting revaluation of subsidiaries’ goodwill derived from the consolidation of subsidiaries attributable to third persons Article 37, point (c), of Regulation (EU) No 575/2013 The amount of the accounting revaluation of the subsidiaries' goodwill derived from the consolidation of subsidiaries attributable to persons other than the undertakings included in the consolidation pursuant to Part One, Title II, Chapter 2.
0340	1.1.1.11 (-) Other intangible assets Article 4(1), point (115), Article 36(1), point (b), and Article 37, point (a) and (c) of Regulation (EU) No 575/2013 Other intangible assets are the intangibles assets under the applicable accounting standard, minus the goodwill, also according to the applicable accounting standard.
0350	1.1.1.11.1 (-) Other intangible assets before deduction of deferred tax liabilities Article 4(1), point (115), and Article 36(1), point (b), of Regulation (EU) No 575/2013 Other intangible assets are the intangibles assets under the applicable accounting standard, minus the goodwill, also in accordance with the applicable accounting standard. The amount to be reported here shall correspond to the amount of intangible assets included in the balance sheet in accordance with the applicable accounting standard, excluding goodwill and the amount of prudently valued software assets that is not deducted from CET1 items in accordance with Article 36(1), point (b), of Regulation (EU) No 575/2013.
0352	1.1.1.11.1.1 (-) Of which software assets accounted for as other intangible assets before deduction of deferred tax liabilities Article 4(1), point (115), of Regulation (EU) No 575/2013 and Article 36(1), point (b), of Regulation (EU) No 575/2013 The amount of software assets accounted for as intangible assets which is deducted from CET1 items in accordance with Article 36(1), pint (b), of Regulation (EU) No 575/2013 and Article 13a of Delegated Regulation (EU) No 241/2014. The amount reported shall not consider the effects related to the application of the treatment established in Article 37, point (a), of Regulation (EU) No 575/2013, with reference to the deferred tax liabilities associated to those software assets. Where an institution decides to fully deduct its software assets in accordance with Article 3 of Regulation (EU) No 575/2013, instead of applying the treatment of Article 13a of Delegated Regulation (EU) No 241/2014, the amount reported in this row shall correspond to the amount of software assets accounted for as intangible assets in accordance with the applicable accounting standard.
0360	1.1.1.11.2 Deferred tax liabilities associated to other intangible assets Article 37, point (a), of Regulation (EU) No 575/2013 Amount of deferred tax liabilities that would be extinguished if the intangible assets, other than goodwill and prudently valued software assets exempted from the deduction from CET1 items in accordance with Article 13a of Delegated Regulation (EU) No 241/2014, became impaired or were derecognised under the relevant accounting standard.
0362	1.1.1.11.2.1 Deferred tax liabilities associated with software assets accounted for as intangible assets Article 37, point (a), of Regulation (EU) No 575/2013 The portion of deferred tax liabilities which is associated with the amount of software assets accounted for as intangible assets that is deducted from CET1 items in accordance with Article 36(1), point (b), of Regulation (EU) No 575/2013 and Article 13a of Delegated Regulation (EU) No 241/2014 or Article 3 of Regulation (EU) No 575/2013.
0365	1.1.1.11.3 Accounting revaluation of subsidiaries’ other intangible assets derived from the consolidation of subsidiaries attributable to third persons Article 37, point (c), of Regulation (EU) No 575/2013 The amount of the accounting revaluation of the subsidiaries' intangibles assets other than goodwill derived from the consolidation of subsidiaries attributable to persons other than the undertakings included in the consolidation pursuant to Part One, Title II, Chapter 2.
0370	1.1.1.12 (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities Article 36(1), point (c) and Article 38 of Regulation (EU) No 575/2013
0380	1.1.1.13 (-) IRB shortfall of credit risk adjustments to expected losses Article 36(1), point (d), Articles 40, 158 and 159 of Regulation (EU) No 575/2013 The amount to be reported shall not be reduced by a rise in the level of deferred tax assets that rely on future profitability, or other additional tax effect, that could occur if provisions were to rise to the level of expected losses" (Article 40 of Regulation (EU) No 575/2013).
0390	1.1.1.14 (-) Defined benefit pension fund assets Article 4(1), point (109), Article 36(1), point (e), and Article 41 of Regulation (EU) No 575/2013
0400	1.1.1.14.1 (-) Defined benefit pension fund assets Article 4(1), point (109) and Article 36(1), point (e), of Regulation (EU) No 575/2013 Defined benefit pension fund assets are defined as “the assets of a defined pension fund or plan, as applicable, calculated after they have been reduced by the amount of obligations under the same fund or plan”. The amount to be reported here shall correspond to the amount reported in the balance sheet (if reported separately).
0410	1.1.1.14.2 Deferred tax liabilities associated to defined benefit pension fund assets Article 4(1), points (108) and (109), and Article 41(1), point (a), of Regulation (EU) No 575/2013 Amount of deferred tax liabilities that would be extinguished if the defined benefit pension fund assets became impaired or were derecognised under the relevant accounting standard.
0420	1.1.1.14.3 Defined benefit pension fund assets which the institution has an unrestricted ability to use Article 4(1), point (109), and Article 41(1), point (b), of Regulation (EU) No 575/2013 This item shall only present any amount if there is a prior consent of the competent authority to reduce the amount of defined benefit pension fund assets to be deducted. The assets included in this row shall receive a risk weight for credit risk requirements.
0430	1.1.1.15 (-) Reciprocal cross holdings in CET1 Capital Article 4(1), point (122), Article 36(1), point (g) and Article 44 of Regulation (EU) No 575/2013 Holdings in CET1 instruments of financial sector entities (as defined in Article 4(1), point (27), of Regulation (EU) No 575/2013) where there is a reciprocal cross holding that the competent authority considers to have been designed to inflate artificially the own funds of the institution. The amount to be reported shall be calculated on the basis of the gross long positions, and shall include Tier 1 own-fund insurance items.
0440	1.1.1.16 (-) Excess of deduction from AT1 items over AT1 Capital Article 36(1), point (j), of Regulation (EU) No 575/2013 The amount to be reported is directly taken from CA1 item “Excess of deduction from AT1 items over AT1 Capital”. The amount has to be deducted from CET1.
0450	1.1.1.17 (-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1 250 % risk weight Article 4(1), point (36), Article 36(1), point (k)(i), and Articles 89 to 91 of Regulation (EU) No 575/2013 Qualifying holdings are defined as “direct or indirect holding in an undertaking which represents 10 % or more of the capital or of the voting rights or which makes it possible to exercise a significant influence over the management of that undertaking”. According to point (k)(i) of Article 36(1) of Regulation (EU) No 575/2013 qualifying holdings can, alternatively, be deducted from CET1 (using this item), or be subject to a risk weight of 1 250 %.
0460	1.1.1.18 (-) Securitisation positions which can alternatively be subject to a 1 250 % risk weight Articles 244(1), point (b), Article 245(1), point (b), and Article 253(1) of Regulation (EU) No 575/2013. Securitisation positions, which are subject to a 1 250 % risk weight, but alternatively are allowed to be deducted from CET1 (Article 36(1), point (k)(ii) of Regulation (EU) No 575/2013), shall be reported in this item.
0470	1.1.1.19 (-) Free deliveries which can alternatively be subject to a 1 250 % risk weight Article 36(1), point (k)(iii) and Article 379(3) of Regulation (EU) No 575/2013 Free deliveries are subject to a 1 250 % risk weight after 5 days post second contractual payment or delivery leg until the extinction of the transaction, according to the own funds requirements for settlement risk. Alternatively, they are allowed to be deducted from CET1 (Article 36(1), point (k)(iii) of Regulation (EU) No 575/2013). In the latter case, they shall be reported in this item.
0471	1.1.1.20 (-) Positions in a basket for which an institution cannot determine the risk weight under the IRB Approach, and can alternatively be subject to a 1 250 % risk weight Articles 36(1), point (k)(iv) and Article 153(8) of Regulation (EU) No 575/2013 According to Articles 36(1), point (k)(iv) of Regulation (EU) No 575/2013, positions in a basket for which an institution cannot determine the risk weight under the IRB Approach can, alternatively, be deducted from CET1 (using this item), or subject to a risk weight of 1 250 %.
0472	1.1.1.21 (-) Equity exposures under an internal models approach which can alternatively be subject to a 1 250 % risk weight Articles 36(1), point (k)(v) and Article 155(4) of Regulation (EU) No 575/2013 According to Article 36(1), point (k)(v) of Regulation (EU) No 575/2013, equity exposures under an internal models approach can, alternatively, be deducted from CET1 (using this item), or be subject to a risk weight of 1 250 %.
0480	1.1.1.22 (-) CET1 instruments of financial sector entities where the institution does not have a significant investment Article 4(1), point (27), Article 36(1), point (h), Articles 43 to 46, Article 49, paragraphs 2 and 3 and Article 79 of Regulation (EU) No 575/2013 Part of holdings by the institution of instruments of financial sector entities (as defined in Article 4(1), point (27), of Regulation (EU) No 575/2013) where the institution does not have a significant investment that has to be deducted from CET1. See alternatives to deduction when consolidation is applied (Article 49, paragraphs 2 and 3).
0490	1.1.1.23 (-) Deductible 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 Part of deferred tax assets that rely in future profitability and arise from temporary differences (net of the part of associated deferred tax liabilities allocated to deferred tax assets that arise from temporary differences), which according to Article 38(5), point (b), of Regulation (EU) No 575/2013 has to be deducted applying the 10 % threshold referred to in of Article 48(1), point (a), of that Regulation.
0500	1.1.1.24 (-) CET1 instruments of financial sector entities where the institution has a significant investment Article 4(1), point (27), Article 36(1), point (i); Articles 43, 45, 47, Article 48(2), point (b), Article 49, paragraphs 1, 2 and 3 and Article 79 of Regulation (EU) No 575/2013 Part of holdings by the institution of CET1 instruments of financial sector entities (as defined in Article 4(1), point (27), of Regulation (EU) No 575/2013) where the institution has a significant investment that has to be deducted, applying the 10 % threshold referred to in Article 48(1), point (b), of that Regulation. See alternatives to deduction when consolidation is applied (Article 49, paragraphs 1, 2 and 3 of Regulation (EU) No 575/2013).
0510	1.1.1.25 (-) Amount exceeding the 17.65 % threshold Article 48(2) of Regulation (EU) No 575/2013 Part of deferred tax assets that rely in future profitability and arise from temporary differences, and direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities (as defined in Article 4(1), point (27), of Regulation (EU) No 575/2013) where the institution has a significant investment that has to be deducted, applying the 17.65 % threshold in Article 48(2) of that Regulation.
0511	1.1.1.25.1 (-) Amount exceeding the 17.65 % threshold related to CET1 instruments of financial sector entities where the institution has a significant investment
0512	1.1.1.25.2 (-) Amount exceeding the 17.65 % threshold related to deferred tax assets arising from temporary differences
0513	1.1.1.25A (-) Insufficient coverage for non-performing exposures Article 36(1), point (m), and Article 47c of Regulation (EU) No 575/2013
0514	1.1.1.25B (-) Minimum value commitment shortfalls Article 36(1), point (n), and Article 132c(2) of Regulation (EU) No 575/2013
0515	1.1.1.25C (-) Other foreseeable tax charges Article 36(1), point (l), of Regulation (EU) No 575/2013 Tax charges relating to CET1 items foreseeable at the moment of the calculation other than tax charges that have been considered already in any of the other rows reflecting CET1 items by reducing the amount of the CET1 item in question.
0520	1.1.1.26 Other transitional adjustments to CET1 Capital Articles 469 to 478 and 481 of Regulation (EU) No 575/2013 Adjustments to deductions due to transitional provisions. The amount to be reported is directly obtained from CA5.
0524	1.1.1.27 (-) Additional deductions of CET1 Capital due to Article 3 of Regulation (EU) No 575/2013 Article 3 of Regulation (EU) No 575/2013 Where an institution decides to fully deduct its software assets in accordance with Article 3 of Regulation (EU) No 575/2013, instead of applying the treatment of Article 13a of Delegated Regulation (EU) No 241/2014, the additional amount deducted shall not be reported in this row, but in row 0352.
0529	1.1.1.28 CET1 capital elements or deductions - other This row is intended to provide flexibility solely for reporting purposes. It shall only be populated in the rare cases that there is no final decision on the reporting of specific capital items/deductions in the current CA1 template. As a consequence, this row shall only be populated if a CET1 capital element or a deduction from a CET1 element cannot be assigned to one of the rows 020 to 524. This row shall not be used to assign capital items/deductions which are not covered by Regulation (EU) No 575/2013 into the calculation of solvency ratios (e.g. an assignment of national capital items / deductions which are outside the scope of the of Regulation (EU) No 575/2013).
0530	1.1.2 ADDITIONAL TIER 1 CAPITAL Article 61 of Regulation (EU) No 575/2013
0540	1.1.2.1 Capital instruments and share premium eligible as AT1 Capital Article 51, point (a), Articles 52, 53 and 54, Article 56, point (a) and Article 57 of Regulation (EU) No 575/2013
0551	1.1.2.1.1 Fully paid up, directly issued capital instruments Article 51, point (a) and Articles 52, 53 and 54 of Regulation (EU) No 575/2013 The amount to be reported shall not include the share premium related to the instruments
0560	1.1.2.1.2 () Memorandum item: Capital instruments not eligible* Article 52(1), points (c), (e) and (f), of Regulation (EU) No 575/2013 Conditions in those points reflect different situations of the capital which are reversible, and thus the amount reported here can be eligible in subsequent periods. The amount to be reported shall not include the share premium related to the instruments
0571	1.1.2.1.3 Share premium Article 51, point (b), of Regulation (EU) No 575/2013 Share premium has the same meaning as under the applicable accounting standard. The amount to be reported in this item shall be the part related to the “fully paid up and directly issued capital instruments”.
0580	1.1.2.1.4 (-) Own AT1 instruments Article 52(1), point (b), Article 56, point (a) and Article 57 of Regulation (EU) No 575/2013 Own AT1 instruments held by the reporting institution or group at the reporting date and amounts of AT1 instruments which have to be deducted in accordance with Article 28(2) of Delegated Regulation (EU) No 241/2014. Subject to exceptions in Article 57 of Regulation (EU) No 575/2013. Holdings on shares included as “Capital instruments not eligible” shall not be reported in this row. The amount to be reported shall include the share premium related to the own shares. Items 1.1.2.1.4 to 1.1.2.1.4.3 do not include actual or contingent obligations to purchase own AT1 instruments. Actual or contingent obligations to purchase own AT1 instruments are reported separately in item 1.1.2.1.5.
0590	1.1.2.1.4.1 (-) Direct holdings of AT1 instruments Article 4(1), point (144), Article 52(1), point (b), Article 56, point (a) and Article 57 of Regulation (EU) No 575/2013 Additional Tier 1 instruments included in item 1.1.2.1.1 held by institutions of the consolidated group and amounts of AT1 instruments which have to be deducted in accordance with Article 28(2) of Delegated Regulation (EU) No 241/2014.
0620	1.1.2.1.4.2 (-) Indirect holdings of AT1 instruments Article 52(1), point (b)(ii), Article 56, point (a) and Article 57 of Regulation (EU) No 575/2013
0621	1.1.2.1.4.3 (-) Synthetic holdings of AT1 instruments Article 4(1), point (126), Article 52(1), point (b), Article 56, point (a) and Article 57 of Regulation (EU) No 575/2013
0622	1.1.2.1.5 (-) Actual or contingent obligations to purchase own AT1 instruments Article 56, point (a) and Article 57 of Regulation (EU) No 575/2013 According to Article 56, point (a) of Regulation (EU) No 575/2013, “own Additional Tier 1 instruments that an institution could be obliged to purchase as a result of existing contractual obligations” shall be deducted.
0660	1.1.2.2 Transitional adjustments due to grandfathered AT1 Capital instruments Article 483, paragraphs 4 and 5, Articles 484 to 487, Articles 489 and 491 of Regulation (EU) No 575/2013 Amount of capital instruments transitionally grandfathered as AT1. The amount to be reported is directly obtained from CA5.
0670	1.1.2.3 Instruments issued by subsidiaries that are given recognition in AT1 Capital Articles 83, 85 and 86 of Regulation (EU) No 575/2013 Sum of all the amounts of qualifying T1 capital of subsidiaries that is included in consolidated AT1. Qualifying AT1 capital issued by a special purpose entity (Article 83 of Regulation (EU) No 575/2013) shall be included.
0680	1.1.2.4 Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries Article 480 of Regulation (EU) No 575/2013 Adjustments to the qualifying T1 capital included in consolidated AT1 capital due to transitional provisions. This item is obtained directly from CA5.
0690	1.1.2.5 (-) Reciprocal cross holdings in AT1 Capital Article 4(1), point (122), Article 56, point (b) and Article 58 of Regulation (EU) No 575/2013 Holdings in AT1 instruments of financial sector entities (as defined in Article 4(1), point (27), of Regulation (EU) No 575/2013) where there is a reciprocal cross holding that the competent authority considers to have been designed to inflate artificially the own funds of the institution. The amount to be reported shall be calculated on the basis of the gross long positions, and shall include Additional Tier 1 own-fund insurance items.
0700	1.1.2.6 (-) AT1 instruments of financial sector entities where the institution does not have a significant investment Article 4(1), point (27), Article 56, point (c); Articles 59, 60 and 79 of Regulation (EU) No 575/2013 Part of holdings by the institution of instruments of financial sector entities (as defined in Article 4(1), point (27), of Regulation (EU) No 575/2013) where the institution does not have a significant investment that has to be deducted from AT1.
0710	1.1.2.7 (-) AT1 instruments of financial sector entities where the institution has a significant investment Article 4(1), point (27), Article 56, point (d), Articles 59 and 79 of Regulation (EU) No 575/2013 Holdings by the institution of AT1 instruments of financial sector entities (as defined in Article 4(1), point (27), of Regulation (EU) No 575/2013) where the institution has a significant investment are completely deducted
0720	1.1.2.8 (-) Excess of deduction from T2 items over T2 Capital Article 56, point (e)of Regulation (EU) No 575/2013 The amount to be reported is directly taken from CA1 item “Excess of deduction from T2 items over T2 Capital (deducted in AT1).
0730	1.1.2.9 Other transitional adjustments to AT1 Capital Articles 472, 473a, 474, 475, 478 and 481 of Regulation (EU) No 575/2013 Adjustments due to transitional provisions. The amount to be reported is directly obtained from CA5.
0740	1.1.2.10 Excess of deduction from AT1 items over AT1 Capital (deducted in CET1) Article 36(1), point (j), of Regulation (EU) No 575/2013 Additional Tier 1 cannot be negative, but it is possible that AT1 deductions are greater than AT1 Capital plus related share premium. When this happens, AT1 has to be equal to zero, and the excess of AT1 deductions has to be deducted from CET1. With this item, it is achieved that the sum of items 1.1.2.1 to 1.1.2.12 is never lower than zero. Where this item shows a positive figure, item 1.1.1.16 shall be the inverse of that figure.
0744	1.1.2.11 (-) Additional deductions of AT1 Capital due to Article 3 of Regulation (EU) No 575/2013 Article 3 of Regulation (EU) No 575/2013
0748	1.1.2.12 AT1 capital elements or deductions - other This row is intended to provide flexibility solely for reporting purposes. It shall only be populated in the rare cases that there is no final decision on the reporting of specific capital items/deductions in the current CA1 template. As a consequence, this row shall only be populated if an AT1 capital element or a deduction from an AT1 element cannot be assigned to one of the rows 530 to 744. This row shall not be used to assign capital items/deductions which are not covered by of Regulation (EU) No 575/2013 into the calculation of solvency ratios (e.g. an assignment of national capital items / deductions which are outside the scope of that Regulation).
0750	1.2 TIER 2 CAPITAL Article 71 of Regulation (EU) No 575/2013
0760	1.2.1 Capital instruments and share premium eligible as T2 Capital Article 62, point (a), Articles 63 to 65, Article 66, point (a) and Article 67 of Regulation (EU) No 575/2013
0771	1.2.1.1 Fully paid up, directly issued capital instruments Article 62, point (a), Articles 63 and 65 of Regulation (EU) No 575/2013 The amount to be reported shall not include the share premium related to the instruments. The capital instruments may consist of equity or liabilities, including subordinated loans that fulfil the eligibility criteria.
0780	1.2.1.2 () Memorandum item: Capital instruments not eligible* Article 63, points (c), (e) and (f), and Article 64 of Regulation (EU) No 575/2013 Conditions in those points reflect different situations of the capital which are reversible, and thus the amount reported here can be eligible in subsequent periods. The amount to be reported shall not include the share premium related to the instruments. The capital instruments may consist of equity or liabilities, including subordinated loans.
0791	1.2.1.3 Share premium Article 62, point (b)and Article 65 of Regulation (EU) No 575/2013 Share premium has the same meaning as under the applicable accounting standard. The amount to be reported in this item shall be the part related to the “fully paid up and directly issued capital instruments”.
0800	1.2.1.4 (-) Own T2 instruments Article 63, point (b)(i), Article 66, point (a) and Article 67 of Regulation (EU) No 575/2013 Own T2 instruments held by the reporting institution or group at the reporting date and amounts of T2 instruments which have to be deducted in accordance with Article 28(2) of Delegated Regulation (EU) No 241/2014. Subject to exceptions in Article 67 of Regulation (EU) No 575/2013. Holdings on shares included as “Capital instruments not eligible” shall not be reported in this row. The amount to be reported shall include the share premium related to the own shares. Items 1.2.1.4 to 1.2.1.4.3 do not include actual or contingent obligations to purchase own T2 instruments. Actual or contingent obligations to purchase own T2 instruments are reported separately in item 1.2.1.5.
0810	1.2.1.4.1 (-) Direct holdings of T2 instruments Article 63, point (b), Article 66, point (a) and Article 67 of Regulation (EU) No 575/2013 Tier 2 instruments included in item 1.2.1.1 held by institutions of the consolidated group and amounts of T2 instruments which have to be deducted in accordance with Article 28(2) of Delegated Regulation (EU) No 241/2014.
0840	1.2.1.4.2 (-) Indirect holdings of T2 instruments Article 4(1), point (114), Article 63, point (b Article 66, point (a) and Article 67 of Regulation (EU) No 575/2013
0841	1.2.1.4.3 (-) Synthetic holdings of T2 instruments Article 4(1), point (126), Article 63, point (b), Article 66, point (a) and Article 67 of Regulation (EU) No 575/2013
0842	1.2.1.5 (-) Actual or contingent obligations to purchase own T2 instruments Article 66, point (a) and Article 67 of Regulation (EU) No 575/2013 According to Article 66, point (a), of Regulation (EU) No 575/2013, “own Tier 2 instruments that an institution could be obliged to purchase as a result of existing contractual obligations” shall be deducted.
0880	1.2.2 Transitional adjustments due to grandfathered T2 Capital instruments Article 483, paragraphs 6 and 7, Articles 484, 486, 488, 490 and 491 of Regulation (EU) No 575/2013 Amount of capital instruments transitionally grandfathered as T2. The amount to be reported is directly obtained from CA5.
0890	1.2.3 Instruments issued by subsidiaries that are given recognition in T2 Capital Articles 83, 87 and 88 of Regulation (EU) No 575/2013 Sum of all the amounts of qualifying own funds of subsidiaries that is included in consolidated T2. Qualifying Tier 2 capital issued by a special purpose entity (Article 83 of Regulation (EU) No 575/2013) shall be included.
0900	1.2.4 Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries Article 480 of Regulation (EU) No 575/2013 Adjustments to the qualifying own funds included in consolidated T2 capital due to transitional provisions. This item is obtained directly from CA5.
0910	1.2.5 IRB Excess of provisions over expected losses eligible Article 62, point (d), of Regulation (EU) No 575/2013 For institutions calculating risk-weighted exposure amounts in accordance with IRB Approach, this item shall contain the positive amounts resulting from comparing the provisions and expected losses which are eligible as T2 capital.
0920	1.2.6 SA General credit risk adjustments Article 62, point (c), of Regulation (EU) No 575/2013 For institutions calculating risk-weighted exposure amounts in accordance with standard approach, this item shall contain the general credit risk adjustments eligible as T2 capital.
0930	1.2.7 (-) Reciprocal cross holdings in T2 Capital Article 4(1), point (122), Article 66, point (b) and Article 68 of Regulation (EU) No 575/2013 Holdings in T2 instruments of financial sector entities (as defined in Article 4(1), point (27), of Regulation (EU) No 575/2013) where there is a reciprocal cross holding that the competent authority considers to have been designed to inflate the own funds of the institution artificially. The amount to be reported shall be calculated on the basis of the gross long positions, and shall include Tier 2 and Tier 3 own-fund insurance items.
0940	1.2.8 (-) T2 instruments of financial sector entities where the institution does not have a significant investment Article 4(1), point (27), Article 66, point (c), Articles 68 to 70 and Article 79 of Regulation (EU) No 575/2013 Part of holdings by the institution of instruments of financial sector entities (as defined in Article 4(1), point (27), of Regulation (EU) No 575/2013) where the institution does not have a significant investment that has to be deducted from T2.
0950	1.2.9 (-) T2 instruments of financial sector entities where the institution has a significant investment Article 4(1), point (27), Article 66, point (d), Articles 68, 69 and Article 79 of Regulation (EU) No 575/2013 Holdings by the institution of T2 instruments of financial sector entities (as defined in Article 4(1), point (27), of Regulation (EU) No 575/2013) where the institution has a significant investment shall be completely deducted.
0955	1.2.9A (-) Excess of deductions from eligible liabilities over eligible liabilities Article 66 (e) of Regulation (EU) No 575/2013.
0960	1.2.10 Other transitional adjustments to T2 Capital Articles 472, 473a, 476, 477, 478 and 481 of Regulation (EU) No 575/2013 Adjustments due to transitional provisions. The amount to be reported shall be directly obtained from CA5.
0970	1.2.11 Excess of deduction from T2 items over T2 Capital (deducted in AT1) Article 56, point (e), of Regulation (EU) No 575/2013 Tier 2 cannot be negative, but it is possible that T2 deductions are greater than T2 Capital plus related share premium. When this happens, T2 shall be equal to zero, and the excess of T2 deductions shall be deducted from AT1. With this item, the sum of items 1.2.1 to 1.2.13 is never lower than zero. Where this item shows a positive figure, item 1.1.2.8 shall be the inverse of that figure.
0974	1.2.12 (-) Additional deductions of T2 Capital due to Article 3 of Regulation (EU) No 575/2013 Article 3 of Regulation (EU) No 575/2013
0978	1.2.13 T2 capital elements or deductions - other This row provides flexibility solely for reporting purposes. It shall only be populated in the rare cases that there is no final decision on the reporting of specific capital items/deductions in the current CA1 template. As a consequence, this row shall only be populated if a T2 capital element or a deduction from a T2 element cannot be assigned to one of the rows 750 to 974. This row shall not be used to assign capital items/deductions which are not covered by Regulation (EU) No 575/2013 into the calculation of solvency ratios (e.g. an assignment of national capital items / deductions which are outside the scope of that Regulation).

1.3. C 02.00 - OWN FUNDS REQUIREMENTS (CA2)

1.3.1. Instructions concerning specific positions

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PART I: GENERAL INSTRUCTIONS

1. STRUCTURE AND CONVENTIONS

1.1. STRUCTURE

1.2. NUMBERING CONVENTION

1.3. SIGN CONVENTION

PART II: TEMPLATE RELATED INSTRUCTIONS

1. CAPITAL ADEQUACY OVERVIEW (“CA”)

1.1. GENERAL REMARKS

1.2. C 01.00 - OWN FUNDS (CA1)

1.2.1. Instructions concerning specific positions

1.3. C 02.00 - OWN FUNDS REQUIREMENTS (CA2)

1.3.1. Instructions concerning specific positions