ANNEX I Table 5: rows 1 - 128
| [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 investment temporary 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 investment temporary waived | |
| 720 | 25 | Holdings on T2 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary 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 | ] | |
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).