xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Textual Amendments
[F1Row | ID | Item | Column |
---|---|---|---|
Deferred tax assest and liabilities | 010 | ||
010 | 1 | Total deferred tax assets | |
020 | 1.1 | Deferred tax assets that do not rely on future profitability | |
030 | 1.2 | Deferred tax assets that rely on future profitability and do not arise from temporary differences | |
040 | 1.3 | Deferred tax assets that rely on future profitability and arise from temporary differences | |
050 | 2 | Total deferred tax liabilities | |
060 | 2.1 | Deferred tax liabilities non deductible from deferred tax assets that rely on future profitability | |
070 | 2.2 | Deferred tax liabilities deductible from deferred tax assets that rely on future profitability | |
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 | |
090 | 2.2.2 | Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differences | |
093 | 2A | Tax overpayments and tax loss carry backs | |
096 | 2B | Deferred Tax Assets subject to a risk weight of 250 % | |
097 | 2C | Deferred Tax Assets subject to a risk weight of 0 % | |
Credit risk adjustments and expected losses | |||
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 | |
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 | |
120 | 3.1.1 | General credit risk adjustments | |
130 | 3.1.2 | Specific credit risk adjustments | |
131 | 3.1.3 | Additional value adjustments and other own funds reductions | |
140 | 3.2 | Total expected losses eligible | |
145 | 4 | IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures | |
150 | 4.1 | Specific credit risk adjustments and positions treated similarily | |
155 | 4.2 | Total expected losses eligible | |
160 | 5 | Risk weighted exposure amounts for calculating the cap to the excess of provision eligible as T2 | |
170 | 6 | Total gross provisions eligible for inclusion in T2 capital | |
180 | 7 | Risk weighted exposure amounts for calculating the cap to the provision eligible as T2 | |
Thresholds for Common Equity Tier 1 deductions | |||
190 | 8 | Threshold non deductible of holdings in financial sector entities where an institution does not have a significant investment | |
200 | 9 | 10 % CET1 threshold | |
210 | 10 | 17.65 % CET1 threshold | |
225 | 11.1 | Eligible capital for the purposes of qualifying holdings outside the financial sector | |
226 | 11.2 | Eligible capital for the purposes of large exposures | |
Investments in the capital of financial sector entities where the institution does not have a significant investment | |||
230 | 12 | Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions | |
240 | 12.1 | Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | |
250 | 12.1.1 | Gross direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | |
260 | 12.1.2 | (-) Permitted offsetting short positions in relation to the direct gross holdings included above | |
270 | 12.2 | Indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | |
280 | 12.2.1 | Gross indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | |
290 | 12.2.2 | (-) Permitted offsetting short positions in relation to the indirect gross holdings included above | |
291 | 12.3 | Synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | |
292 | 12.3.1 | Gross synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | |
293 | 12.3.2 | (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above | |
300 | 13 | Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions | |
310 | 13.1 | Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | |
320 | 13.1.1 | Gross direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | |
330 | 13.1.2 | (-) Permitted offsetting short positions in relation to the direct gross holdings included above | |
340 | 13.2 | Indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | |
350 | 13.2.1 | Gross indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | |
360 | 13.2.2 | (-) Permitted offsetting short positions in relation to the indirect gross holdings included above | |
361 | 13.3 | Synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | |
362 | 13.3.1 | Gross synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | |
363 | 13.3.2 | (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above | |
370 | 14 | Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions | |
380 | 14.1 | Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment | |
390 | 14.1.1 | Gross direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment | |
400 | 14.1.2 | (-) Permitted offsetting short positions in relation to the direct gross holdings included above | |
410 | 14.2 | Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment | |
420 | 14.2.1 | Gross indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment | |
430 | 14.2.2 | (-) Permitted offsetting short positions in relation to the indirect gross holdings included above | |
431 | 14.3 | Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment | |
432 | 14.3.1 | Gross synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment | |
433 | 14.3.2 | (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above | |
Investments in the capital of financial sector entities where the institution has a significant investment | |||
440 | 15 | Holdings of CET1 capital of financial sector entities where the institution has a significant investment, net of short positions | |
450 | 15.1 | Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment | |
460 | 15.1.1 | Gross direct holdings of CET1 capital of financial sector entities where the institution has a significant investment | |
470 | 15.1.2 | (-) Permitted offsetting short positions in relation to the direct gross holdings included above | |
480 | 15.2 | Indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment | |
490 | 15.2.1 | Gross indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment | |
500 | 15.2.2 | (-) Permitted offsetting short positions in relation to the indirect gross holdings included above | |
501 | 15.3 | Synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment | |
502 | 15.3.1 | Gross synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment | |
503 | 15.3.2 | (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above | |
510 | 16 | Holdings of AT1 capital of financial sector entities where the institution has a significant investment, net of short positions | |
520 | 16.1 | Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment | |
530 | 16.1.1 | Gross direct holdings of AT1 capital of financial sector entities where the institution has a significant investment | |
540 | 16.1.2 | (-) Permitted offsetting short positions in relation to the direct gross holdings included above | |
550 | 16.2 | Indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment | |
560 | 16.2.1 | Gross indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment | |
570 | 16.2.2 | (-) Permitted offsetting short positions in relation to the indirect gross holdings included above | |
571 | 16.3 | Synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment | |
572 | 16.3.1 | Gross synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment | |
573 | 16.3.2 | (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above | |
580 | 17 | Holdings of T2 capital of financial sector entities where the institution has a significant investment, net of short positions | |
590 | 17.1 | Direct holdings of T2 capital of financial sector entities where the institution has a significant investment | |
600 | 17.1.1 | Gross direct holdings of T2 capital of financial sector entities where the institution has a significant investment | |
610 | 17.1.2 | (-) Permitted offsetting short positions in relation to the direct gross holdings included above | |
620 | 17.2 | Indirect holdings of T2 capital of financial sector entities where the institution has a significant investment | |
630 | 17.2.1 | Gross indirect holdings of T2 capital of financial sector entities where the institution has a significant investment | |
640 | 17.2.2 | (-) Permitted offsetting short positions in relation to the indirect gross holdings included above | |
641 | 17.3 | Synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment | |
642 | 17.3.1 | Gross synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment | |
643 | 17.3.2 | (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above | |
Total risk exposure amounts of holdings not deducted from the corresponding capital category: | |||
650 | 18 | Risk weighted exposures of CET1 holdings in financial sector entities which are not deducted from the institution's CET1 capital | |
660 | 19 | Risk weighted exposures of AT1 holdings in financial sector entities which are not deducted from the institution's AT1 capital | |
670 | 20 | Risk weighted exposures of T2 holdings in financial sector entities which are not deducted from the institution's T2 capital | |
Temporary waiver from deduction from own funds | |||
680 | 21 | Holdings on CET1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived | |
690 | 22 | Holdings on CET1 Capital Instruments of financial sector entities where the institution has a significant investmenttemporary waived | |
700 | 23 | Holdings on AT1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived | |
710 | 24 | Holdings on AT1 Capital Instruments of financial sector entities where the institution has a significant investmenttemporary waived | |
720 | 25 | Holdings on T2 Capital Instruments of financial sector entities where the institution does not have a significant investmenttemporary waived | |
730 | 26 | Holdings on T2 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived | |
Capital buffers | |||
740 | 27 | Combined buffer requirement | |
750 | Capital conservation buffer | ||
760 | Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State | ||
770 | Institution specific countercyclical capital buffer | ||
780 | Systemic risk buffer | ||
800 | Global Systemically Important Institution buffer | ||
810 | Other Systemically Important Institution buffer | ||
Pillar II requirements | |||
820 | 28 | Own funds requirements related to Pillar II adjustments | |
Additional information for investment firms | |||
830 | 29 | Initial capital | |
840 | 30 | Own funds based on Fixed Overheads | |
Additional information for calculation of reporting thresholds | |||
850 | 31 | Non-domestic original exposures | |
860 | 32 | Total original exposures | |
Basel I floor | |||
870 | Adjustments to total own funds | ||
880 | Own funds fully adjusted for Basel I floor | ||
890 | Own funds requirements for Basel I floor | ||
900 | Own funds requirements for Basel I floor - SA alternative | ||
910 | Deficit of total capital as regards the minimum own funds requirements of the Basel I floor | ] |