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).
| [F1Rows | 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 | |
| 045 | 1.1.1.1.1* | Of which: Capital instruments subscribed by public authorities in emergency situations | |
| 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 before deduction of deferred tax liabilities | |
| 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 | |
| 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 | 1.2.1.2* | 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 | ] |