Reporting on own funds and own funds requirements


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



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


27.Institutions shall report information in relation with the transitional provisions of grandfathered instruments not constituting state aid (Article 484 to 491 of CRR).
        1. Instructions concerning specific positions


Columns

010

Amount of instruments plus related share premium

Article 484 (3) to (5) of CRR

Instruments which are eligible for each respective row, including their related share premiums.


020

Base for calculating the limit

Articles 486 (2) to (4) of CRR



030

Applicable percentage

Article 486 (5) of CRR



040

Limit

Article 486 (2) to (5) of CRR



050

(-) Amount that exceeds the limits for grandfathering

Article 486 (2) to (5) of CRR



060

Total grandfathered amount

The amount to be reported shall be equal to the amounts reported in the respective columns in row 060 of CA 5.1.





Rows

010

1. Instruments that qualified for point a) of Article 57 of 2006/48/EC

Article 484(3) of CRR

The amount to be reported shall include the related share premium accounts.


020

2. Instruments that qualified for point ca) of Article 57 and Article 154(8) and (9) of 2006/48/EC, subject to the limit of Article 489
Article 484(4) of CRR


030

2.1 Total instruments without a call or an incentive to redeem
Article 489 of CRR

The amount to be reported shall include the related share premium accounts.



040

2.2 Grandfathered instruments with a call and incentive to redeem
Article 489 of CRR


050

2.2.1 Instruments with a call exercisable after the reporting date, and which meet the conditions in Article 49 of CRR after the date of effective maturity
Articles 489(3), and 491 point (a) of CRR
The amount to be reported shall include the related share premium accounts.

060

2.2.2 Instruments with a call exercisable after the reporting date, and which do not meet the conditions in Article 49 of CRR after the date of effective maturity
Articles 489(5), and 491 point (a) of CRR
The amount to be reported shall include the related share premium accounts.

070

2.2.3 Instruments with a call exercisable prior to or on 20 July 2011, and which do not meet the conditions in Article 49 of CRR after the date of effective maturity
Articles 489(6) and 491 point (c) of CRR
The amount to be reported shall include the related share premium accounts


080

2.3 Excess on the limit of CET1 grandfathered instruments
Article 487(1) of CRR

The excess on the limit of CET1 grandfathered instruments may be treated as instruments which can be grandfathered as AT1 instruments.



090

3. Items that qualified for points f), g) or h) of Article 57 of 2006/48/EC, subject to the limit of Article 490
Article 484(5) of CRR


100

3.1 Total items without an incentive to redeem
Article 490 of CRR


110

3.2 Grandfathered items with an incentive to redeem
Article 490 of CRR


120

3.2.1 Items with a call exercisable after the reporting date, and which meet the conditions in Article 60 of CRR after the date of effective maturity
Articles 490(3), and 491 point (a) of CRR

The amount to be reported shall include the related share premium accounts.



130

3.2.2 Items with a call exercisable after the reporting date, and which do not meet the conditions in Article 63 of CRR after the date of effective maturity
Articles 490(5), and 491 point (a) of CRR

The amount to be reported shall include the related share premium accounts.



140

3.2.3 Items with a call exercisable prior to or on 20 July 2011, and which do not meet the conditions in Article 63 of CRR after the date of effective maturity

Articles 490(6) and 491 point (c) of CRR

The amount to be reported shall include the related share premium accounts.


150

3.3 Excess on the limit of AT1 grandfathered instruments

Article 487(2) of CRR

The excess on the limit of AT1 grandfathered instruments may be treated as instruments which can be grandfathered as T2 instruments.






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