| 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. |
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