Commission Implementing Regulation (EU) No 680/2014Show full title

ANNEX II Table 6: rows 1 - 60

[F1 Rows
010	1. Total adjustments This row reflects the overall effect of transitional adjustments in the different types of capital, plus the risk weighted amounts arising from those adjustments
020	1.1. Grandfathered instruments Articles 483 to 491 CRR This row reflects the overall effect of instruments transitionally grandfathered in the different types of capital.
030	1.1.1. Grandfathered instruments: Instruments constituting state aid Article 483 CRR
040	1.1.1.1. Instruments that qualified as own funds according to 2006/48/EC Paragraphs 1, 2, 4 and 6 of Article 483 CRR
050	1.1.1.2. Instruments issued by institutions that are incorporated in a Member State that is subject to an Economic Adjustment Programme Paragraphs 1, 3, 5, 7 and 8 of Article 483CRR
060	1.1.2. Instruments not constituting state aid The amounts to be reported shall be obtained from column 060 of CA5.2 template
070	1.2. Minority interests and equivalents Articles 479 and 480 CRR This row reflects the effects of transitional provisions in the minority interests eligible as CET1; the qualifying T1 instruments eligible as consolidated AT1; and the qualifying own funds eligible as consolidated T2.
080	1.2.1. Capital instruments and items that do not qualify as minority interests Articles 479 CRR The amount to be reported in column 060 of this row shall be the amount qualifying as consolidated reserves in accordance with prior regulation.
090	1.2.2. Transitional recognition in consolidated own funds of minority interests Articles 84 and 480 CRR The amount to be reported in column 060 of this row shall be the eligible amount without transitional provisions.
091	1.2.3. Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital Articles 85 and 480 CRR The amount to be reported in column 060 of this row shall be the eligible amount without transitional provisions.
092	1.2.4. Transitional recognition in consolidated own funds of qualifying Tier 2 capital Articles 87 and 480 CRR The amount to be reported in column 060 of this row shall be the eligible amount without transitional provisions.
100	1.3. Other transitional adjustments Articles 467 to 478 and Article 481 CRR This row reflects the overall effect of transitional adjustments in the deduction to different types of capital, unrealised gains and losses, additional filters and deductions plus the risk weighted amounts arising from these adjustments.
110	1.3.1. Unrealised gains and losses Articles 467 and 468 CRR This row reflects the overall effect of transitional provisions on unrealised gains and losses measured at fair value.
120	1.3.1.1. Unrealised gains Article 468(1) CRR
130	1.3.1.2. Unrealised losses Article 467(1) CRR
133	1.3.1.3. Unrealised gains on exposures to central governments classified in the ‘ Available for sale ’ category of EU-endorsed IAS39 Article 468 CRR
136	1.3.1.4. Unrealised loss on exposures to central governments classified in the ‘ Available for sale ’ category of EU-endorsed IAS39 Article 467 CRR
138	1.3.1.5. Fair value gains and losses arising from the institution’s own credit risk related to derivative liabilities Article 468 CRR
140	1.3.2. Deductions Article 36(1) and Articles 469 to 478 CRR This row reflects the overall effect of transitional provisions on deductions.
150	1.3.2.1. Losses for the current financial year Point (a) of Article 36(1), Articles 469(1) and 472(3) and Article 478 CRR The amount to be reported in column 060 of this row shall be the original deduction in accordance with point (a) of Article 36(1) CRR. Where firms have only been required to deduct material losses: where the total interim net loss was ‘ material ’ , the full residual amount would be deducted from Tier 1, or where the whole total interim net loss was not ‘ material ’ , no deduction of residual amount would be made.
160	1.3.2.2. Intangible assets Point (b) of Article 36(1), Articles 469(1) and 472(4) and Article 478 CRR When determining the amount of intangible assets to be deducted, institutions shall take into account the provisions of Article 37 CRR. The amount to be reported in column 060 of this row shall be the original deduction in accordance with point (b) of Article 36(1) CRR.
170	1.3.2.3. Deferred tax assets that rely on future profitability and do not arise from temporary differences Point (c) of Article 36(1), Articles 469(1) and 472(5) and Article 478 CRR When determining the amount of the above-mentioned deferred tax assets (DTA) to be deducted, institutions shall take into account the provisions of Article 38 CRR relating to the reduction of DTA by deferred tax liabilities. The amount to be reported in column 060 of this row: Total amount in accordance with Article 469(1) CRR.
180	1.3.2.4. IRB shortfall of provisions to expected losses Point (d) of Articles 36(1), Articles 469(1) and 472(6) and Article 478 CRR When determining the amount of the above-mentioned IRB shortfall of provisions to expected losses to be deducted, institutions shall take into account the provisions of Article 40 CRR. The amount to be reported in column 060 of this row: Original deduction in accordance with point (d) of Article 36(1) CRR
190	1.3.2.5. Defined benefit pension fund assets Point (e) of Article 33(1), Articles 469(1) and 472(7), Articles 473 and 478 CRR When determining the amount of the above-mentioned defined benefit pension fund assets to be deducted, institutions shall take into account the provisions of Article 41 CRR. The amount to be reported in column 060 of this row: Original deduction in accordance with point (e) of Article 36(1)CRR
194	1.3.2.5.* of which: Introduction of amendments to IAS 19 – positive item Article 473 CRR
198	1.3.2.5.** of which: Introduction of amendments to IAS 19 – negative item Article 473 CRR
200	1.3.2.6. Own instruments Point (f) of Article 36(1), Articles 469(1) and 472(8) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (f) of Article 36(1)CRR.
210	1.3.2.6.1. Own CET1 instruments Point (f) of Article 36(1), Articles 469(1) and 472(8) and Article 478 CRR When determining the amount of the above-mentioned Own Common Equity Tier 1 instruments to be deducted, institutions shall take into account Article 42 CRR. Given that the treatment of the ‘ residual amount ’ differs depending upon the nature of the instrument, institutions shall break down holdings in own Common Equity instruments into ‘ direct ’ and ‘ indirect ’ holdings. The amount to be reported in column 060 of this row: Original deduction in accordance with point (f) of Article 36(1) CRR.
211	1.3.2.6.1** of which: Direct holdings Point (b) of Article 469(1) and point (a) of Article 472(8) CRR The amount to be reported in column 060 of this row: Total amount of direct holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation.
212	1.3.2.6.1* of which: Indirect holdings Point (b) of Article 469(1) and point (b) of Article 472(8) CRR The amount to be reported in column 060 of this row: Total amount of indirect holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation.
220	1.3.2.6.2. Own AT1 instruments Point (a) of Article 56, Article 474 and Article 475(2) and Article 478 CRR When determining the amount of the above-mentioned holdings to be deducted, institutions shall take into account the provisions of Article 57 CRR. Given that the treatment of the ‘ residual amount ’ differs depending upon the nature of the instrument (Article 475(2) CRR), institutions shall break down the above-mentioned holdings into ‘ direct ’ and ‘ indirect ’ own Additional Tier 1 holdings. The amount to be reported in column 060 of this row: Original deduction in accordance with point (a) of Article 56CRR.
221	1.3.2.6.2** of which: Direct holdings The amount to be reported in column 060 of this row: Total amount of direct holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, point (b) of Article 474 and point (a) of Article 475(2) CRR.
222	1.3.2.6.2* of which: Indirect holdings The amount to be reported in column 060 of this row: Total amount of indirect holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, point (b) of Article 474 and point (b) of Article 475(2) CRR.
230	1.3.2.6.3. Own T2 instruments Point (a) of Article 66, Article 476, Article 477(2) and Article 478 CRR When determining the amount of the holdings to be deducted, institutions shall take into account the provisions of Article 67 CRR. Given that the treatment of the ‘ residual amount ’ differs depending upon the nature of the instrument (Article 477(2) CRR), institutions shall break down the above-mentioned holdings according to ‘ direct ’ and ‘ indirect ’ own Tier 2 holdings. The amount to be reported in column 060 of this row: Original deduction in accordance with point (a) of Article 66 CRR.
231	of which: Direct holdings The amount to be reported in column 060 of this row: Total amount of direct holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, point (b) of Article 476 and point (a) of Article 477(2) CRR.
232	of which: Indirect holdings The amount to be reported in column 060 of this row: Total amount of indirect holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, point (b) of Article 476 and point (b) of Article 477(2) CRR.
240	1.3.2.7. Reciprocal cross holdings Given that the treatment of the ‘ residual amount ’ differs depending whether the holding of Common Equity Tier 1, Additional Tier 1 or Tier 2 in the financial sector entity is to be considered being significant or not (Articles 472(9), 475(3) and 477(3) CRR), institutions shall break down reciprocal cross holdings according to significant investments and non-significant investments.
250	1.3.2.7.1. Reciprocal cross holdings in CET1 Capital Point (g) of Article 36(1), Articles 469(1) and 472(9) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (g) of Article 36(1)CRR.
260	1.3.2.7.1.1. Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution does not have a significant investment Point (g) of Article 36(1), Article 469(1), point (a) of Article 472(9) and Article 478 CRR The amount to be reported in column 060 of this row: Residual amount in accordance with point (b) of Article 469(1) CRR.
270	1.3.2.7.1.2. Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution has a significant investment Point (g) of Article 36(1), Article 469(1), point (b) of Article 472(9) and Article 478 CRR The amount to be reported in column 060 of this row: Residual amount in accordance with point (b) of Article 469(1) CRR
280	1.3.2.7.2. Reciprocal cross holdings in AT1 Capital Point (b) of Article 56, Article 474, Article 475(3) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (b) of Article 56 CRR
290	1.3.2.7.2.1. Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution does not have a significant investment Point (b) of Article 56, Article 474, point (a) of Article 475(3) and Article 478 CRR The amount to be reported in column 060 of this row: Residual amount in accordance with Article 475(3) CRR
300	1.3.2.7.2.2. Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution has a significant investment Point (b) of Article 56, Article 474, point (b) of Article 475(3) and Article 478 CRR The amount to be reported in column 060 of this row: Residual amount in accordance with Article 475(3) CRR.
310	1.3.2.7.3. Reciprocal cross holdings in T2 Capital Point (b) of Article 66, Article 476, Article 477(3) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (b) of Article 66 CRR
320	1.3.2.7.3.1. Reciprocal cross holdings in T2 Capital of financial sector entities where the institution does not have a significant investment Point (b) of Article 66, Article 476, point (a) of Article 477(3) and Article 478 CRR The amount to be reported in column 060 of this row: Residual amount in accordance with Article 477(3) CRR.
330	1.3.2.7.3.2. Reciprocal cross holdings in T2 Capital of financial sector entities where the institution has a significant investment Point (b) of Article 66, Article 476, point (a) of Article 477(3) and Article 478 CRR The amount to be reported in column 060 of this row: Residual amount in accordance with Article 477(3) CRR.
340	1.3.2.8. Own funds instruments of financial sector entities where the institution does not have a significant investment
350	1.3.2.8.1. CET1 instruments of financial sector entities where the institution does not have a significant investment Point (h) of Article 36(1), Articles 469(1) and 472(10) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (h) of Article 36(1) CRR.
360	1.3.2.8.2. AT1 instruments of financial sector entities where the institution does not have a significant investment Point (c) of Article 56, Article 474, Article 475(4) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (c) of Article 56 CRR
370	1.3.2.8.3. T2 instruments of financial sector entities where the institution does not have a significant investment Point (c) of Article 66, Article 476, Article 477(4) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (c) of Article 66 CRR.
380	1.3.2.9. Deferred tax assets that are dependent on future profitability and arise from temporary differences and CET1 instruments of financial sector entities where the institution has a significant investment Paragraphs 2 and 3 of Article 470 CRR The amount to be reported in column 060 of this row: Article 470(1) CRR
385	Deferred tax assets that are dependent on future profitability and arise from temporary differences Point (c) of Article 469(1), Article 472(5) and Article 478 CRR. Part of deferred tax assets that rely in future profitability and arise from temporary differences which exceeds the 10 % threshold in point (a) of Article 470(2) CRR.
390	1.3.2.10. Own funds instruments of financial sector entities where the institution has a significant investment
400	1.3.2.10.1. CET1 instruments of financial sector entities where the institution has a significant investment Point (i) of Article 36(1), Articles 469(1) and 472(11) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (i) of Article 36(1) CRR
410	1.3.2.10.2. AT1 instruments of financial sector entities where the institution has a significant investment Point (d) of Article 56, Article 474, Article 475(4) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (d) of Article 56CRR.
420	1.3.2.10.2. T2 instruments of financial sector entities where the institution has a significant investment Point (d) of Article 66, Article 476, Article 477(4) and Article 478 CRR The amount to be reported in column 060 of this row: Original deduction in accordance with point (d) of Article 66 CRR
425	1.3.2.11. Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items Article 471 CRR
430	1.3.3. Additional filters and deductions Article 481 CRR This row reflects the overall effect of transitional provisions on additional filters and deductions. In accordance with Article 481 CRR, institutions shall report in item 1.3.3 information relating to the filters and deductions required under the national transposition measures for Articles 57 and 66 of Directive 2006/48/EC and for Articles 13 and 16 of Directive 2006/49/EC, and which are not required in accordance with Part Two.
440	1.3.4. Adjustments due to IFRS 9 transitional arrangements Institutions shall report information in relation with the transitional arrangements due to IFRS 9 in accordance with the applicable legal provisions.]

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).