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Commission Implementing Regulation (EU) No 680/2014 of 16 April 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)
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Rows | ID | Item | Amount |
---|---|---|---|
010 | 1 | OWN FUNDS | |
015 | 1.1 | TIER 1 CAPITAL | |
020 | 1.1.1 | COMMON EQUITY TIER 1 CAPITAL | |
030 | 1.1.1.1 | Capital instruments eligible as CET1 Capital | |
040 | 1.1.1.1.1 | Paid up capital instruments | |
050 | 1.1.1.1.2* | Memorandum item: Capital instruments not eligible | |
060 | 1.1.1.1.3 | Share premium | |
070 | 1.1.1.1.4 | (-) Own CET1 instruments | |
080 | 1.1.1.1.4.1 | (-) Direct holdings of CET1 instruments | |
090 | 1.1.1.1.4.2 | (-) Indirect holdings of CET1 instruments | |
091 | 1.1.1.1.4.3 | (-) Synthetic holdings of CET1 instruments | |
092 | 1.1.1.1.5 | (-) Actual or contingent obligations to purchase own CET1 instruments | |
130 | 1.1.1.2 | Retained earnings | |
140 | 1.1.1.2.1 | Previous years retained earnings | |
150 | 1.1.1.2.2 | Profit or loss eligible | |
160 | 1.1.1.2.2.1 | Profit or loss attributable to owners of the parent | |
170 | 1.1.1.2.2.2 | (-) Part of interim or year-end profit not eligible | |
180 | 1.1.1.3 | Accumulated other comprehensive income | |
200 | 1.1.1.4 | Other reserves | |
210 | 1.1.1.5 | Funds for general banking risk | |
220 | 1.1.1.6 | Transitional adjustments due to grandfathered CET1 Capital instruments | |
230 | 1.1.1.7 | Minority interest given recognition in CET1 capital | |
240 | 1.1.1.8 | Transitional adjustments due to additional minority interests | |
250 | 1.1.1.9 | Adjustments to CET1 due to prudential filters | |
260 | 1.1.1.9.1 | (-) Increases in equity resulting from securitised assets | |
270 | 1.1.1.9.2 | Cash flow hedge reserve | |
280 | 1.1.1.9.3 | Cumulative gains and losses due to changes in own credit risk on fair valued liabilities | |
285 | 1.1.1.9.4 | Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities | |
290 | 1.1.1.9.5 | (-) Value adjustments due to the requirements for prudent valuation | |
300 | 1.1.1.10 | (-) Goodwill | |
310 | 1.1.1.10.1 | (-) Goodwill accounted for as intangible asset | |
320 | 1.1.1.10.2 | (-) Goodwill included in the valuation of significant investments | |
330 | 1.1.1.10.3 | Deferred tax liabilities associated to goodwill | |
340 | 1.1.1.11 | (-) Other intangible assets | |
350 | 1.1.1.11.1 | (-) Other intangible assets gross amount | |
360 | 1.1.1.11.2 | Deferred tax liabilities associated to other intangible assets | |
370 | 1.1.1.12 | (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities | |
380 | 1.1.1.13 | (-) IRB shortfall of credit risk adjustments to expected losses | |
390 | 1.1.1.14 | (-)Defined benefit pension fund assets | |
400 | 1.1.1.14.1 | (-)Defined benefit pension fund assets gross amount | |
410 | 1.1.1.14.2 | Deferred tax liabilities associated to defined benefit pension fund assets | |
420 | 1.1.1.14.3 | Defined benefit pension fund assets which the institution has an unrestricted ability to use | |
430 | 1.1.1.15 | (-) Reciprocal cross holdings in CET1 Capital | |
440 | 1.1.1.16 | (-) Excess of deduction from AT1 items over AT1 Capital | |
450 | 1.1.1.17 | (-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1 250 % risk weight | |
460 | 1.1.1.18 | (-) Securitisation positions which can alternatively be subject to a 1 250 % risk weight | |
470 | 1.1.1.19 | (-) Free deliveries which can alternatively be subject to a 1 250 % risk weight | |
471 | 1.1.1.20 | (-) Positions in a basket for which an institution cannot determine the risk weight under the IRB approach, and can alternatively be subject to a 1 250 % risk weight | |
472 | 1.1.1.21 | (-) Equity exposures under an internal models approach which can alternatively be subject to a 1 250 % risk weight | |
480 | 1.1.1.22 | (-) CET1 instruments of financial sector entites where the institution does not have a significant investment | |
490 | 1.1.1.23 | (-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences | |
500 | 1.1.1.24 | (-) CET1 instruments of financial sector entities where the institution has a significant investment | |
510 | 1.1.1.25 | (-) Amount exceeding the 17,65 % threshold | |
520 | 1.1.1.26 | Other transitional adjustments to CET1 Capital | |
524 | 1.1.1.27 | (-) Additional deductions of CET1 Capital due to Article 3 CRR | |
529 | 1.1.1.28 | CET1 capital elements or deductions - other | |
530 | 1.1.2 | ADDITIONAL TIER 1 CAPITAL | |
540 | 1.1.2.1 | Capital instruments eligible as AT1 Capital | |
550 | 1.1.2.1.1 | Paid up capital instruments | |
560 | 1.1.2.1.2* | Memorandum item: Capital instruments not eligible | |
570 | 1.1.2.1.3 | Share premium | |
580 | 1.1.2.1.4 | (-) Own AT1 instruments | |
590 | 1.1.2.1.4.1 | (-) Direct holdings of AT1 instruments | |
620 | 1.1.2.1.4.2 | (-) Indirect holdings of AT1 instruments | |
621 | 1.1.2.1.4.3 | (-) Synthetic holdings of AT1 instruments | |
622 | 1.1.2.1.5 | (-) Actual or contingent obligations to purchase own AT1 instruments | |
660 | 1.1.2.2 | Transitional adjustments due to grandfathered AT1 Capital instruments | |
670 | 1.1.2.3 | Instruments issued by subsidiaries that are given recognition in AT1 Capital | |
680 | 1.1.2.4 | Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries | |
690 | 1.1.2.5 | (-) Reciprocal cross holdings in AT1 Capital | |
700 | 1.1.2.6 | (-) AT1 instruments of financial sector entities where the institution does not have a significant investment | |
710 | 1.1.2.7 | (-) AT1 instruments of financial sector entities where the institution has a significant investment | |
720 | 1.1.2.8 | (-) Excess of deduction from T2 items over T2 Capital | |
730 | 1.1.2.9 | Other transitional adjustments to AT1 Capital | |
740 | 1.1.2.10 | Excess of deduction from AT1 items over AT1 Capital (deducted in CET1) | |
744 | 1.1.2.11 | (-) Additional deductions of AT1 Capital due to Article 3 CRR | |
748 | 1.1.2.12 | AT1 capital elements or deductions - other | |
750 | 1.2 | TIER 2 CAPITAL | |
760 | 1.2.1 | Capital instruments and subordinated loans eligible as T2 Capital | |
770 | 1.2.1.1 | Paid up capital instruments and subordinated loans | |
780 | 1.2.1.1* | Memorandum item: Capital instruments and subordinated loans not eligible | |
790 | 1.2.1.3 | Share premium | |
800 | 1.2.1.4 | (-) Own T2 instruments | |
810 | 1.2.1.4.1 | (-) Direct holdings of T2 instruments | |
840 | 1.2.1.4.2 | (-) Indirect holdings of T2 instruments | |
841 | 1.2.1.4.3 | (-) Synthetic holdings of T2 instruments | |
842 | 1.2.1.5 | (-) Actual or contingent obligations to purchase own T2 instruments | |
880 | 1.2.2 | Transitional adjustments due to grandfathered T2 Capital instruments and subordinated loans | |
890 | 1.2.3 | Instruments issued by subsidiaries that are given recognition in T2 Capital | |
900 | 1.2.4 | Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries | |
910 | 1.2.5 | IRB Excess of provisions over expected losses eligible | |
920 | 1.2.6 | SA General credit risk adjustments | |
930 | 1.2.7 | (-) Reciprocal cross holdings in T2 Capital | |
940 | 1.2.8 | (-) T2 instruments of financial sector entities where the institution does not have a significant investment | |
950 | 1.2.9 | (-) T2 instruments of financial sector entities where the institution has a significant investment | |
960 | 1.2.10 | Other transitional adjustments to T2 Capital | |
970 | 1.2.11 | Excess of deduction from T2 items over T2 Capital (deducted in AT1) | |
974 | 1.2.12 | (-) Additional deductions of T2 Capital due to Article 3 CRR | |
978 | 1.2.13 | T2 capital elements or deductions - other |
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