[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 | ] | |||||
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying 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).