[F1 ANNEX II U.K. REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2018/1627 of 9 October 2018 amending Implementing Regulation (EU) No 680/2014 as regards prudent valuation for supervisory reporting (Text with EEA relevance).

PART I: GENERAL INSTRUCTIONS U.K.

1. STRUCTURE AND CONVENTIONS U.K.

1.1. STRUCTURE U.K.

1. Overall, the framework consists of five blocks of templates: U.K.

(a)

capital adequacy, an overview of regulatory capital; total risk exposure amount;

(b)

group solvency, an overview of the fulfilment of the solvency requirements by all individual entities included in the scope of consolidation of the reporting entity

(c)

credit risk (including counterparty, dilution and settlement risks);

(d)

market risk (including position risk in trading book, foreign exchange risk, commodities risk and CVA risk);

(e)

operational risk.

2. For each template legal references are provided. Further detailed information regarding more general aspects of the reporting of each block of templates, instructions concerning specific positions as well as validation rules are included in this part of the Implementing Technical Standard.. U.K.

3. Institutions report only those templates that are relevant depending on the approach used for determining own funds requirements. U.K.

1.2. NUMBERING CONVENTION U.K.

4. The document follows the labelling convention set in the following table, when referring to the columns, rows and cells of the templates. These numerical codes are extensively used in the validation rules. U.K.

5. The following general notation is followed in the instructions: {Template;Row;Column}. U.K.

6. In the case of validations inside a template, in which only data points of that template is used, notations do not refer to a template: {Row;Column}. U.K.

7. In the case of templates with only one column, only rows are referred to. {Template;Row} U.K.

8. An asterisk sign is used to express that the validation is done for the rows or columns specified before. U.K.

1.3. SIGN CONVENTION U.K.

9. Any amount that increases the own funds or the capital requirements shall be reported as a positive figure. On the contrary, any amount that reduces the total own funds or the capital requirements shall be reported as a negative figure. Where there is a negative sign (-) preceding the label of an item no positive figure is expected to be reported for that item. U.K.

1.4. ABBREVIATIONS U.K.

9a. For the purposes of this Annex, Regulation (EU) No 575/2013 is referred to as ‘ CRR ’ , and Directive 2013/36/EU of the European Parliament and of the Council is referred to as ‘ CRD ’ .] U.K.