Reporting on own funds and own funds requirements


C 03.00 - CAPITAL RATIOS AND CAPITAL LEVELS (CA3)



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C 03.00 - CAPITAL RATIOS AND CAPITAL LEVELS (CA3)

  1. Instructions concerning specific positions


Rows

010

1 CET1 Capital ratio
Article 92(2) point (a) of CRR
The CET1 capital ratio is the CET1 capital of the institution expressed as a percentage of the total risk exposure amount.


020

2 Surplus(+)/Deficit(-) of CET1 capital
This item shows, in absolute figures, the amount of CET1 capital surplus or deficit relating to the requirement set in Article 92(1) point (a) of CRR (4,5%), i.e. without taking into account the capital buffers and transitional provisions on the ratio.


030

3 T1 Capital ratio
Article 92(2) point (b) of CRR
The T1 capital ratio is the T1 capital of the institution expressed as a percentage of the total risk exposure amount.


040

4 Surplus(+)/Deficit(-) of T1 capital
This item shows, in absolute figures, the amount of T1 capital surplus or deficit relating to the requirement set in Article 92(1) point (b) of CRR (6%), i.e. without taking into account the capital buffers and transitional provisions on the ratio.


050

5 Total capital ratio
Article 92(2) point (c) of CRR
The total capital ratio is the own funds of the institution expressed as a percentage of the total risk exposure amount.


060

6 Surplus(+)/Deficit(-) of total capital
This item shows, in absolute figures, the amount of own funds surplus or deficit relating to the requirement set in Article 92(1) point (c) of CRR (8%), i.e. without taking into account the capital buffers and transitional provisions on the ratio.


070

CET1 capital ratio including Pillar II adjustments
Article 92(2) point (a) of CRR and Article 104 (2) CRD IV
This cell only has to be populated if a decision of a competent authority has an impact on the CET1 capital ratio.


080

Target CET1 capital ratio due to Pillar II adjustments
Article 104 (2) CRD IV
This cell only has to be populated if a competent authority decides that an institution has to meet a higher target CET1capital ratio.


090

T1 capital ratio including Pillar II adjustments
Article 92(2) point (b) of CRR and Article 104 (2) CRD IV
This cell only has to be populated if a decision of a competent authority has an impact on the T1 capital ratio.


100

Target T1 capital ratio due to Pillar II adjustments
Article 104 (2) CRD IV
This cell only has to be populated if a competent authority decides that an institution has to meet a higher target T1 capital ratio.


110

Total capital ratio including Pillar II adjustments
Article 92(2) point (c) of CRR and Article 104 (2) CRD IV
This cell only has to be populated if a decision of a competent authority has an impact on the total capital ratio.


120

Target Total capital ratio due to Pillar II adjustments
Article 104 (2) CRD IV
This cell only has to be populated if a competent authority decides that an institution has to meet a higher target total capital ratio.



    1. C 04.00 - MEMORANDUM ITEMS (CA4)

      1. Instructions concerning specific positions





Rows

010

1. Total deferred tax assets
The amount reported in this item shall be equal to the amount reported in the accounting balance sheet.


020

1.1 Deferred tax assets that do not rely on future profitability
Article 39 of CRR
Deferred tax assets that do not rely on future profitability, and thus are subject to the application of a risk weight.


030

1.2 Deferred tax assets that rely on future profitability and do not arise from temporary differences
Articles 36(1) point (c) and 38 of CRR
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).


040

1.3 Deferred tax assets that rely on future profitability and arise from temporary differences
Articles 36(1) point (c); 38 and 48(1) point (a) of CRR
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 CRR.


050

2 Total deferred tax liabilities
The amount reported in this item shall be equal to the amount reported in the accounting balance sheet.


060

2.1 Deferred tax liabilities non deductible from deferred tax assets that rely on future profitability
Article 38(3) and (4) of CRR
Deferred tax liabilities for which conditions in Article 38(3) and (4) of CRR 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.


070

2.2 Deferred tax liabilities deductible from deferred tax assets that rely on future profitability
Article 38 of CRR

080

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 (3), (4) and (5) of CRR
Deferred tax liabilities which may reduce the amount of deferred tax assets that rely on future profitability, according to Article 38(3) and (4) of CRR, and are not allocated to deferred tax assets that rely on future profitability and arise from temporary differences, according to Article 38(5) of CRR


090

2.2.2 Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differences
Article 38 (3), (4) and (5) of CRR
Deferred tax liabilities which may reduce the amount of deferred tax assets that rely on future profitability, according to Article 38(3) and (4) of CRR, and are allocated to deferred tax assets that rely on future profitability and arise from temporary differences, according to Article 38(5) of CRR


100

3. IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures
Articles 36(1) point (d), 62 point (d), 158 and 159 of CRR
This item shall only be reported by IRB institutions.


110

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 CRR
This item shall only be reported by IRB institutions.


120

3.1.1 General credit risk adjustments
Article 159 of CRR
This item shall only be reported by IRB institutions.


130

3.1.2 Specific credit risk adjustments
Article 159 of CRR
This item shall only be reported by IRB institutions.

131


3.1.3 Additional value adjustments and other own funds reductions
Articles 34, 110 and 159 of CRR
This item shall only be reported by IRB institutions.


140

3.2 Total expected losses eligible
Articles 158(5), (6) and (10), and 159 of CRR
This item shall only be reported by IRB institutions. Only the expected loss related to non defaulted exposures shall be reported.


145


4 IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures
Articles 36(1) point (d), 62 point (d), 158 and 159 of CRR
This item shall only be reported by IRB institutions.


150


4.1 Specific credit risk adjustments and positions treated similarily
Article 159 of CRR
This item shall only be reported by IRB institutions.


155


4.2 Total expected losses eligible
Articles 158(5), (6) and (10), and 159 of CRR
This item shall only be reported by IRB institutions. Only the expected loss related to defaulted exposures shall be reported.


160

5 Risk weighted exposure amounts for calculating the cap to the excess of provision eligible as T2
Article 62 point (d) of CRR
For IRB institutions, according to Article 62 point (d) of CRR, 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.

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.




170

6 Total gross provisions eligible for inclusion in T2 capital
Article 62 point (c) of CRR
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.




180

7 Risk weighted exposure amounts for calculating the cap to the provision eligible as T2
Article 62 point (c) of CRR
According to Article 62 point (c) of CRR, 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.




190

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 CRR
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. Therefore, the amount includes the items which are the base of the threshold, and multiplies that base by 10%.


200

9 10% CET1 threshold
Article 48(1) points (a) and (b) of CRR
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 includes the items which are the base of the threshold, and multiplies that base by 10%.




210

10 17.65% CET1 threshold
Article 48(1) of CRR
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 calculated so that the amount of the two items that is recognised must not exceed 15% of the Common Equity Tier 1 capital, calculated after all deductions, not including any adjustment due to transitional provisions.


220

11 Eligible capital for the purposes of qualifying holdings outside the financial sector and large exposures
Article 4(71)
“Eligible capital” is defined, for the purposes of qualifying holdings outside the financial sector and large exposures, as the sum of Tier 1 and Tier 2 capital which is equal to or less than one third of Tier 1 capital.


230

12 Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions
Articles 44 to 46 and 49 of CRR


240

12.1 Direct holdings of CET1 capital 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 CRR


250

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 CRR
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 according to article 36(1) point (g) of CRR




260

12.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above
Article 45 of CRR
Article 45 of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.


270

12.2 Indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment
Articles 4(114), 44 and 45 of CRR


280

12.2.1 Gross indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment
Articles 4(114), 44 and 45 of CRR
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 36(1) point (g) of CRR shall not be included




290

12.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above
Articles 4(114) and 45 of CRR
Article 45 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.


291

12.3.1 Synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment
Articles (4(126), 44 and 45 of CRR


292


12.3.2 Gross synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment
Articles 4(126), 44 and 45 of CRR


293


12.3.3 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
Articles 4(126) and 45 of CRR


300

13 Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions
Articles 58 to 60 of CRR


310

13.1 Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment
Articles 58, 59 and 60(2) of CRR


320

13.1.1 Gross direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment
Articles 58 and 60(2) of CRR
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 according to article 56 point (b) of CRR


330

13.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above
Article 59 of CRR
Article 59 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.


340

13.2 Indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment
Articles 4(114), 58 and 59 of CRR


350

13.2.1 Gross indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment
Articles 4(114), 58 and 59 of CRR
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 CRR shall not be included




360

13.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above
Articles 4(114) and 59 of CRR
Article 56 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.


361

13.3 Synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment
Articles 4(126), 58 and 59 of CRR


362

13.3.1 Gross synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment
Articles 4(126), 58 and 59 of CRR


363

13.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
Articles 4(126) and 59 of CRR


370

14. Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions
Articles 68 to 70 of CRR


380

14.1 Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment
Articles 68, 69 and 70(2) of CRR


390

14.1.1 Gross direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment
Articles 68 and 70(2) of CRR
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 according to article 66 point (b) of CRR


400

14.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above
Article 69 of CRR
Article 69 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.


410

14.2 Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment
Article 4(114), 68 and 69 of CRR


420

14.2.1 Gross indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment
Articles 4(114), 68 and 69 of CRR
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 66 point (b) of CRR shall not be included




430

14.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above
Articles 4(114) and 69 of CRR
Article 69 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.


431

14.3 Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment
Articles 4(126), 68 and 69 of CRR

432

14.3.1 Gross synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment
Articles 4(126), 68 and 69 of CRR


433

14.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
Articles 4(126) and 69 of CRR


440

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 CRR


450

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 CRR


460

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 CRR
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 according to article 36(1) point (g) of CRR




470

15.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above
Article 45 of CRR
Article 45 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.


480

15.2 Indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment
Articles 4(114), 44 and 45 of CRR


490

15.2.1 Gross indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment
Articles 4(114), 44 and 45 of CRR
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 according to article 36(1) point (g) of CRR shall not be included.




500

15.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above
Articles 4(114) and 45 of CRR
Article 45 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.


501

15.3 Synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment
Articles 4(126), 44 and 45 of CRR


502

15.3.1 Gross synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment
Articles 4(126), 44 and 45 of CRR


503

15.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
Articles 4(126) and 45 of CRR


510

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 CRR


520

16.1 Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment
Articles 58 and 59 of CRR


530

16.1.1 Gross direct holdings of AT1 capital of financial sector entities where the institution has a significant investment
Article 58 of CRR
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); and

b) Holdings which are treated as reciprocal cross holdings according to article 56 point (b) of CRR


540

16.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above
Article 59 of CRR
Article 59 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.


550

16.2 Indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment
Articles 4(114), 58 and 59 of CRR


560

16.2.1 Gross indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment
Articles 4(114), 58 and 59 of CRR
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 according to article 56 point (b) of CRR shall not be included.




570

16.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above
Article 4(114) and 59 of CRR
Article 59 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.


571

16.3 Synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment
Articles 4(126), 58 and 59 of CRR


572

16.3.1 Gross synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment
Articles 4(126), 58 and 59 of CRR


573

16.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
Articles 4(126) and 59 of CRR


580

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 CRR


590

17.1 Direct holdings of T2 capital of financial sector entities where the institution has a significant investment
Articles 68 and 69 of CRR


600

17.1.1 Gross direct holdings of T2 capital of financial sector entities where the institution has a significant investment
Article 68 of CRR
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); and

b) Holdings which are treated as reciprocal cross holdings according to article 66 point (b) of CRR


610

17.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above
Article 69 of CRR
Article 69 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.


620

17.2 Indirect holdings of T2 capital of financial sector entities where the institution has a significant investment
Articles 4(114), 68 and 69 of CRR


630

17.2.1 Gross indirect holdings of T2 capital of financial sector entities where the institution has a significant investment
Articles 4(114), 68 and 69 of CRR
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 according to article 66 point (b) of CRR shall not be included




640

17.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above
Articles 4(114), 69 of CRR
Article 69 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.


641

17.3 Synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment
Articles 4(126), 68 and 69 of CRR


642

17.3.1 Gross synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment
Articles 4(126), 68 and 69 of CRR


643

17.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
Articles 4(126) and 69 of CRR


650

18 Risk weighted exposures of CET1 holdings in financial sector entities which are not deducted from the institution's CET1 capital
Article 46(4) of CRR

660

19 Risk weighted exposures of AT1 holdings in financial sector entities which are not deducted from the institution's AT1 capital
Article 60 of CRR

670

20 Risk weighted exposures of T2 holdings in financial sector entities which are not deducted from the institution's T2 capital
Article 70 of CRR

680

21 Holdings on CET1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived
Article 79 of CRR
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, 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 12.1.




690

22 Holdings on CET1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived
Article 79 of CRR
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, 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 15.1.




700

23 Holdings on AT1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived
Article 79 of CRR
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.




710

24 Holdings on AT1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived
Article 79 of CRR
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.




720

25 Holdings on T2 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived
Article 79 of CRR
A competent authority may waive on a temporary basis 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 these instruments shall also be reported on item 14.1.




730

26 Holdings on T2 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived
Article 79 of CRR
A competent authority may waive on a temporary basis 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 these instruments shall also be reported on item 17.1.




740

27 Combined buffer requirement
Article 128 point (6) of CRD


750

Capital conservation buffer
Articles 128(1) and 129 of CRD
According to Article 129 (1) 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 cell.


760

Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State
Article 458 (2) point d (iv) of CRR
In this cell 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 according to Article 458 CRR in addition to the capital conservation buffer shall be reported.


770

Institution specific countercyclical capital buffer
Articles 128(2), 130, 135-140 of CRD


780

Systemic risk buffer
Articles 128(5), 133 and 134 of CRD


790

Systemically important institution buffer

Article 131 of CRD



Institutions shall report the amount of the Systemically important institution buffer which is applicable on a consolidated basis.

800

Global Systemically Important Institution buffer
Articles 128(3) and 131 of CRD


810

Other Systemically Important Institution buffer
Articles 128(4) and 131 of CRD


820


28 Own funds requirements related to Pillar II adjustments
Article 104 (2) of CRD.
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 cell.


830

29 Initial capital
Articles 12, 28 to 31of CRD and Article 93 of CRR


840

30 Own funds based on Fixed Overheads
Articles 96(2) point (b), 97 and 98(1) point (a) of CRR


850

31 Non-domestic original exposures
Information necessary to calculate the threshold for reporting of the CR GB template according to Article 5(a)(4) of ITS. 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.

860

32 Total original exposures
Information necessary to calculate the threshold for reporting of the CR GB template according to Article 5(a)(4) of ITS. 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.






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