Chwilio Deddfwriaeth

Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn

Commission Implementing Regulation (EU) No 680/2014of 16 April 2014laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council(Text with EEA relevance)

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Commission Implementing Regulation (EU) No 680/2014, C 05.01 – TRANSITIONAL PROVISIONS (CA5.1) is up to date with all changes known to be in force on or before 26 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.

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[F1C 05.01 – TRANSITIONAL PROVISIONS (CA5.1)

ANNEX I Table 6: rows 1 - 62

[F1Adjustments to CET1 Adjustments to AT1 Adjustments to T2 Adjustments included in RWAs Memorandum items
Applicable percentage Eligible amount without transitional provisions
Code ID Item 010 020 030 040 050 060
010 1 TOTAL ADJUSTMENTS
020 1.1 GRANDFATHERED INSTRUMENTS link to {CA1;r220} link to {CA1;r660} link to {CA1;r880}
030 1.1.1 Grandfathered instruments: Instruments constituting state aid
040 1.1.1.1 Instruments that qualified as own funds according to 2006/48/EC
050 1.1.1.2 Instruments issued by institutions that are incorporated in a Member State that is subject to an Economic Adjustment Programme
060 1.1.2 Instruments not constituting state aid link to {CA5.2; r010;c060} link to {CA5.2; r020;c060} link to {CA5.2; r090;c060}
070 1.2 MINORITY INTERESTS AND EQUIVALENTS link to {CA1;r240} link to {CA1;r680} link to {CA1;r900}
080 1.2.1 Capital instruments and items that do not qualify as minority interests
090 1.2.2 Transitional recognition in consolidated own funds of minority interests
091 1.2.3 Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital
092 1.2.4 Transitional recognition in consolidated own funds of qualifying Tier 2 capital
100 1.3 OTHER TRANSITIONAL ADJUSTMENTS link to {CA1;r520} link to {CA1;r730} link to {CA1;r960}
110 1.3.1 Unrealised gains and losses
120 1.3.1.1 Unrealised gains
130 1.3.1.2 Unrealised losses
133 1.3.1.3. Unrealised gains on exposures to central governments classified in the Available for sale category of EU-endorsed IAS39
136 1.3.1.4. Unrealised loss on exposures to central governments classified in the Available for sale category of EU-endorsed IAS39
138 1.3.1.5. Fair value gains and losses arising from the institution’s own credit risk related to derivative liabilities
140 1.3.2 Deductions
150 1.3.2.1 Losses for the current financial year
160 1.3.2.2 Intangible assets
170 1.3.2.3 Deferred tax assets that rely on future profitability and do not arise from temporary differences
180 1.3.2.4 IRB shortfall of provisions to expected losses
190 1.3.2.5 Defined benefit pension fund assets
194 1.3.2.5* of which: Introduction of amendments to IAS 19 – positive item
198 1.3.2.5** of which: Introduction of amendments to IAS 19 – negative item
200 1.3.2.6 Own instruments
210 1.3.2.6.1 Own CET1 instruments
211 1.3.2.6.1** of which: Direct holdings
212 1.3.2.6.1* of which: Indirect holdings
220 1.3.2.6.2 Own AT1 instruments
221 1.3.2.6.2** of which: Direct holdings
222 1.3.2.6.2* of which: Indirect holdings
230 1.3.2.6.3 Own T2 instruments
231 1.3.2.6.3* of which: Direct holdings
232 1.3.2.6.3** of which: Indirect holdings
240 1.3.2.7 Reciprocal cross holdings
250 1.3.2.7.1 Reciprocal cross holdings in CET1 Capital
260 1.3.2.7.1.1 Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution does not have a significant investment
270 1.3.2.7.1.2 Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution has a significant investment
280 1.3.2.7.2 Reciprocal cross holdings in AT1 Capital
290 1.3.2.7.2.1 Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution does not have a significant investment
300 1.3.2.7.2.2 Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution has a significant investment
310 1.3.2.7.3 Reciprocal cross holdings in T2 Capital
320 1.3.2.7.3.1 Reciprocal cross holdings in T2 Capital of financial sector entities where the institution does not have a significant investment
330 1.3.2.7.3.2 Reciprocal cross holdings in T2 Capital of financial sector entities where the institution has a significant investment
340 1.3.2.8 Own funds instruments of financial sector entities where the institution does not have a significant investment
350 1.3.2.8.1 CET1 instruments of financial sector entities where the institution does not have a significant investment
360 1.3.2.8.2 AT1 instruments of financial sector entities where the institution does not have a significant investment
370 1.3.2.8.3 T2 instruments of financial sector entities where the institution does not have a significant investment
380 1.3.2.9 Deferred tax assets that are dependent on future profitability and arise from temporary differences and CET1 instruments of financial sector entities where the institution has a significant investment
385 1.3.2.9a Deferred tax assets that are dependent on future profitability and arise from temporary differences
390 1.3.2.10 Own funds instruments of financial sector entities where the institution has a significant investment
400 1.3.2.10.1 CET1 instruments of financial sector entities where the institution has a significant investment
410 1.3.2.10.2 AT1 instruments of financial sector entities where the institution has a significant investment
420 1.3.2.10.3 T2 instruments of financial sector entities where the institution has a significant investment
425 1.3.2.11 Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items
430 1.3.3 Additional filters and deductions
440 1.3.4 Adjustments due to IFRS 9 transitional arrangements ]

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