C - OWN FUNDS (CA1) Rows ID Item Amount 1 OWN FUNDS TIER 1 CAPITAL COMMON EQUITY TIER 1 CAPITAL Capital instruments eligible as CET1 Capital Fully paid up capital instruments * Of which: Capital instruments subscribed by public authorities in emergency situations * Memorandum item: Capital instruments not eligible Share premium. Own CET1 instruments. Direct holdings of CET1 instruments. Indirect holdings of CET1 instruments. Synthetic holdings of CET1 instruments. Actual or contingent obligations to purchase own CET1 instruments Retained earnings Previous years retained earnings Profit or loss eligible Profit or loss attributable to owners of the parent. Part of interim or year-end profit not eligible Accumulated other comprehensive income Other reserves Funds for general banking risk Transitional adjustments due to grandfathered CET1 Capital instruments Minority interest given recognition in CET1 capital Transitional adjustments due to additional minority interests Adjustments to CET1 due to prudential filters. Increases in equity resulting from securitised assetsEN.   Rows ID Item Amount Cash flow hedge reserve Cumulative gains and losses due to changes in own credit risk on fair valued liabilities Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities. Value adjustments due to the requirements for prudent valuation. Goodwill. Goodwill accounted for as intangible asset. Goodwill included in the valuation of significant investments Deferred tax liabilities associated to goodwill Accounting revaluation of subsidiaries' goodwill derived from the consolidation of subsidiaries attributable to third persons. Other intangible assets. Other intangible assets before deduction of deferred tax liabilities Deferred tax liabilities associated to other intangible assets Accounting revaluation of subsidiaries' other intangible assets derived from the consoli dation of subsidiaries attributable to third persons. Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities. IRB shortfall of credit risk adjustments to expected losses. Defined benefit pension fund assets. Defined benefit pension fund assets Deferred tax liabilities associated to defined benefit pension fund assets Defined benefit pension fund assets which the institution has an unrestricted ability to use. Reciprocal cross holdings in CET1 Capital. Excess of deduction from AT1 items over AT1 Capital. Qualifying holdings outside the financial sector which can alternatively be subject to a 1 250 % risk weight. Securitisation positions which can alternatively be subject to a 1 250 % risk weight. Free deliveries which can alternatively be subject to a 1 250 % risk weight. 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. Equity exposures under an internal models approach which can alternatively be subject to a 1 250 % risk weightEN  . Rows ID Item Amount. CET1 instruments of financial sector entites where the institution does not have a significant investment. Deductible deferred tax assets that rely on future profitability and arise from temporary differences. CET1 instruments of financial sector entities where the institution has a significant investment. Amount exceeding the % threshold. Amount exceeding the % threshold related to CET1 instruments of financial sector entities where the institution has a significant investment. Amount exceeding the % threshold related to deferred tax assets arising from temporary differences. 25A. Insufficient coverage for non-performing exposures. 25B. Minimum value commitment shortfalls. 25C. Other foreseeable tax charges Other transitional adjustments to CET1 Capital. Additional deductions of CET1 Capital due to Article 3 CRR CET1 capital elements or deductions - other ADDITIONAL TIER 1 CAPITAL Capital instruments eligible as AT1 Capital Fully paid up, directly issued capital instruments * Memorandum item: Capital instruments not eligible Share premium. Own AT1 instruments. Direct holdings of AT1 instruments. Indirect holdings of AT1 instruments. Synthetic holdings of AT1 instruments. Actual or contingent obligations to purchase own AT1 instruments Transitional adjustments due to grandfathered AT1 Capital instruments Instruments issued by subsidiaries that are given recognition in AT1 Capital Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries. Reciprocal cross holdings in AT1 Capital. AT1 instruments of financial sector entities where the institution does not have a significant investmentEN.   Rows ID Item Amount. AT1 instruments of financial sector entities where the institution has a significant investment. Excess of deduction from T2 items over T2 Capital Other transitional adjustments to AT1 Capital Excess of deduction from AT1 items over AT1 Capital (deducted in CET1). Additional deductions of AT1 Capital due to Article 3 CRR AT1 capital elements or deductions - other TIER 2 CAPITAL Capital instruments eligible as T2 Capital Fully paid up, directly issued capital instruments * Memorandum item: Capital instruments not eligible Share premium. Own T2 instruments. Direct holdings of T2 instruments. Indirect holdings of T2 instruments. Synthetic holdings of T2 instruments. Actual or contingent obligations to purchase own T2 instruments Transitional adjustments due to grandfathered T2 Capital instruments Instruments issued by subsidiaries that are given recognition in T2 Capital Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries IRB Excess of provisions over expected losses eligible SA General credit risk adjustments. Reciprocal cross holdings in T2 Capital. T2 instruments of financial sector entities where the institution does not have a significant investment. T2 instruments of financial sector entities where the institution has a significant investment. 9A. Excess of deductions from eligible liabilities over eligible liabilities Other transitional adjustments to T2 Capital Excess of deduction from T2 items over T2 Capital (deducted in AT1). Additional deductions of T2 Capital due to Article 3 CRR T2 capital elements or deductions - other C – OWN FUNDS (CA1). Instructions concerning specific positions Row Legal references and instructions 1. Own funds Point (118) of Article 4(1) and Article 72 CRR The own funds of an institution shall consist of the sum of its Tier 1 capital and Tier 2 capital.. Tier 1 capital Article 25 CRR The Tier 1 capital is the sum of Common Equity Tier 1 Capital and Additional Tier 1 capital. Common Equity Tier 1 capital Article 50 CRR. Capital instruments eligible as CET1 capital Points (a) and (b) of Articles 26(1), Articles 27 to 30, point (f) of Article 36(1) and Article 42 CRR. Fully paid up capital instruments Point (a) of Article 26(1) and Articles 27 to 31 CRR Capital instruments of mutual, cooperative societies or similar institutions (Articles 27 and 29 CRR) shall be included. The share premium related to the instruments shall not be included. Capital instruments subscribed by public authorities in emergency situations shall be included if all conditions of Article 31 CRR are fulfilled. * Of which: Capital instruments subscribed by public authorities in emergency situations Article 31 CRR Capital instruments subscribed by public authorities in emergency situations shall be included in CET1 capital if all conditions of Article 31 CRR are fulfilled.EN  . Row Legal references and instructions * Memorandum item: Capital instruments not eligible Points (b), (l) and (m) of Article 28(1) CRR Conditions in those points reflect different situations of the capital which are reversible, and thus the amount reported here can be eligible in subsequent periods. The amount to be reported shall not include the share premium related to the instruments. Share premium Point (124) of Article 4(1), point (b) of Article 26(1) CRR Share premium has the same meaning as under the applicable accounting standard. The amount to be reported in this item shall be the part related to the ‘Fully paid up capital instruments’... Own CET1 instruments Point (f) of Article 36(1) and Article 42 CRR Own CET1 held by the reporting institution or group at the reporting date. Subject to exceptions in Article 42 CRR. Holdings on shares included as ‘Capital instruments not eligible’ shall not be reported in this row. The amount to be reported shall include the share premium related to the own shares. Items to do not include actual or contingent obligations to purchase own CET1 instruments. Actual or contingent obligations to purchase own CET1 instruments are reported separately in item.. . Direct holdings of CET1 instruments Point (f) of Article 36(1) and Article 42 CRR Common Equity Tier 1 instruments included in item held by institutions of the consolidated group. The amount to be reported shall include holdings in the trading book calculated on the basis of the net long position, as stated in point (a) of Article 42 CRR... Indirect holdings of CET1 instruments Point (114) of Article 4(1), point (f) of Article 36(1) and Article 42 CRR.. Synthetic holdings of CET1 instruments Point (126) of Article 4(1), point (f) of Article 36(1) and Article 42 CRR.. Actual or contingent obligations to purchase own CET1 instruments Point (f) of Article 36(1) and Article 42 CRR According to point (f) of Article 36(1) CRR, ‘own Common Equity Tier 1 instruments that an institution is under an actual or contingent obligation to purchase by virtue of an existing contractual obligation’ shall be deducted.. Retained earnings Point (c) of Article 26(1) and Article 26(2) CRR Retained earnings includes the previous year retained earnings plus the eligible interim or year- end profitsEN.   Row Legal references and instructions. Previous years retained earnings Point (123) of Article 4(1) and point (c) of Article 26(1) CRR Point (123) of Article 4(1) CRR defines retained earnings as ‘Profit and losses brought forward as a result of the final application of profit or loss under the applicable accounting framework’.. Profit or loss eligible Point (121) of Article 4(1), Article 26(2) and point (a) of Article 36(1) CRR Article 26(2) CRR allows including as retained earnings interim or year-end profits, with the prior consent of the competent authorities, if some conditions are met. On the other hand, losses shall be deducted from CET1, as stated in point (a) of Article 36(1) CRR.. Profit or loss attributable to owners of the parent Article 26(2) and point (a) of Article 36(1) CRR The amount to be reported shall be the profit or loss reported in the accounting income statement... Part of interim or year-end profit not eligible Article 26(2) CRR This row shall not present any figure if, for the reference period, the institution has reported losses, because the losses shall be completely deducted from CET1. If the institution reports profits, the part, which is not eligible according to Article 26(2) CRR (i.e. profits not audited and foreseeable charges or dividends), shall be reported. Note that, in case of profits, the amount to be deduced shall be, at least, the interim dividends.. Accumulated other comprehensive income Point (100) of Article 4(1) and point (d) of Article 26(1) CRR The amount to be reported shall be net of any tax charge foreseeable at the moment of the calculation, and prior to the application of prudential filters. The amount to be reported shall be determined in accordance with Article 13(4) of Commission Delegated Regulation (EU) No 241/ ( 6 ).. Other reserves Point (117) of Article 4(1) and point (e) of Article 26(1) CRR Other reserves are defined in CRR as ‘Reserves within the meaning of the applicable accounting framework that are required to be disclosed under that applicable accounting standard, excluding any amounts already included in accumulated other comprehensive income or retained earnings’. The amount to be reported shall be net of any tax charge foreseeable at the moment of the calculation.. Funds for general banking risk Point (112) of Article 4(1) and point (f) of Article 26(1) CRR Funds for general banking risk are defined in Article 38 BAD as ‘Amounts which a credit institution decides to put aside to cover such risks where that is required by the particular risks associated with banking’. The amount to be reported shall be net of any tax charge foreseeable at the moment of the calculation.EN  . ( 6 ) Commission Delegated Regulation (EU) No 241/ of 7 January supplementing Regulation (EU) No 575/ of the European Parliament and of the Council with regard to regulatory technical standards for Own Funds requirements for institution s (OJ L 74,. , p. 8). Row Legal references and instructions. Transitional adjustments due to grandfathered CET1 Capital instruments Paragraphs 1, 2 and 3 of Article 483 and Articles 484 to 487 CRR Amount of capital instruments transitionally grandfathered as CET1. The amount to be reported is directly obtained from CA5.. Minority interest given recognition in CET1 capital Point (120) of Article 4(1) and Article 84 CRR Sum of all the amounts of minority interests of subsidiaries that is included in consolidated CET1.. Transitional adjustments due to additional minority interests Articles 479 and 480 CRR Adjustments to the minority interests due to transitional provisions. This item is obtained directly from CA5.. Adjustments to CET1 due to prudential filters Articles 32 to 35 CRR.. Increases in equity resulting from securitised assets Article 32(1) CRR The amount to be reported is the increase in the equity of the institution resulting from securitised assets, in accordance with the applicable accounting standard. For example, this item includes the future margin income that results in a gain on sale for the institution, or, for originators, the net gains that arise from the capitalisation of future income from the securitised assets that provide credit enhancement to positions in the securitisation.. Cash flow hedge reserve Point (a) of Article 33(1) CRR The amount to be reported can be positive or negative. It shall be positive if cash flow hedges result in a loss (i.e. if it reduces accounting equity) and vice versa. Thus, the sign shall be contrary to the one used in accounting statements. The amount shall be net of any tax charge to be expected at the moment of the calculation.. Cumulative gains and losses due to changes in own credit risk on fair valued liabilities Point (b) of Article 33(1) CRR The amount to be reported can be positive or negative. It shall be positive if there is a loss due to changes in own credit risk (i.e. if it reduces accounting equity) and vice versa. Thus, the sign shall be contrary to the one used in accounting statements. Unaudited profit shall not be included in this item.. Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities Point (c) of Article 33(1) and Article 33(2) CRR The amount to be reported can be positive or negative. It shall be positive if there is a loss due to changes in own credit risk and vice versa. Thus, the sign shall be contrary to the one used in accounting statements. Unaudited profit shall not be included in this item.EN.   Row Legal references and instructions.. Value adjustments due to the requirements for prudent valuation Articles 34 and 105 CRR Adjustments to the fair value of exposures included in the trading book or non-trading book due to stricter standards for prudent valuation set in Article 105 CRR.. Goodwill Point (113) of Article 4(1), point (b) of Article 36(1) and Article 37 CRR.. Goodwill accounted for as intangible asset Point (113) of Article 4(1) and point (b) of Article 36(1) CRR Goodwill has the same meaning as under the applicable accounting standard. The amount to be reported here shall be the same as the amount that is reported in the balance sheet... Goodwill included in the valuation of significant investments Point (b) of Article 37 and Article 43 CRR. Deferred tax liabilities associated to goodwill Point (a) of Article 37 CRR Amount of deferred tax liabilities that would be extinguished if the goodwill became impaired or was derecognised under the relevant accounting standard.. Accounting revaluation of subsidiaries’ goodwill derived from the consoli dation of subsidiaries attributable to third persons Point (c) of Article 37 CRR The amount of the accounting revaluation of the subsidiaries’ goodwill derived from the consolidation of subsidiaries attributable to persons other than the undertakings included in the consolidation pursuant to Chapter 2 of Title II of Part One... Other intangible assets Point (115) of Article 4(1), point (b) of Article 36(1) and point (a) and (c) of Article 37 CRR Other intangible assets are the intangibles assets under the applicable accounting standard, minus the goodwill, also according to the applicable accounting standard... Other intangible assets before deduction of deferred tax liabilities Point (115) of Article 4(1) and point (b) of Article 36(1) CRR Other intangible assets are the intangibles assets under the applicable accounting standard, minus the goodwill, also according to the applicable accounting standard. The amount to be reported here shall correspond to the amount reported in the balance sheet of intangible assets, other than goodwill.. Deferred tax liabilities associated to other intangible assets Point (a) of Article 37 CRR Amount of deferred tax liabilities that would be extinguished if the intangibles assets, other than goodwill, became impaired or was derecognised under the relevant accounting standard.EN  . Row Legal references and instructions. Accounting revaluation of subsidiaries’ other intangible assets derived from the consolidation of subsidiaries attributable to third persons Point (c) of Article 37 CRR The amount of the accounting revaluation of the subsidiaries’ intangibles assets other than goodwill derived from the consolidation of subsidiaries attributable to persons other than the undertakings included in the consolidation pursuant to Chapter 2 of Title II of Part One... Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities Point (c) of Article 36(1) and Article 38 CRR.. IRB shortfall of credit risk adjustments to expected losses Point (d) of Article 36(1), Articles 40, 158 and 159 CRR The amount to be reported shall not be reduced by a rise in the level of deferred tax assets that rely on future profitability, or other additional tax effect, that could occur if provisions were to rise to the level of expected losses " (Article 40 CRR).. (-)Defined benefit pension fund assets Point (109) of Article 4(1), point (e) of Article 36(1) and Article 41 CRR. (-)Defined benefit pension fund assets Point (109) of Article 4(1) and point (e) of Article 36(1) CRR Defined benefit pension fund assets are defined as ‘the assets of a defined pension fund or plan, as applicable, calculated after they have been reduced by the amount of obligations under the same fund or plan’. The amount to be reported here shall correspond to the amount reported in the balance sheet (if reported separately).. Deferred tax liabilities associated to defined benefit pension fund assets Points (108) and (109) of Article 4(1) and point (a) of Article 41(1) CRR Amount of deferred tax liabilities that would be extinguished if the defined benefit pension fund assets became impaired or were derecognised under the relevant accounting standard.. Defined benefit pension fund assets which the institution has an unrestricted ability to use Point (109) of Article 4(1) and point (b) of Article 41(1) CRR This item shall only present any amount if there is a prior consent of the competent authority to reduce the amount of defined benefit pension fund assets to be deducted. The assets included in this row shall receive a risk weight for credit risk requirements... Reciprocal cross holdings in CET1 Capital Point (122) of Article 4(1), point (g) of Article 36(1) and Article 44 CRR Holdings in CET1 instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where there is a reciprocal cross holding that the competent authority considers to have been designed to inflate artificially the own funds of the institution. The amount to be reported shall be calculated on the basis of the gross long positions, and shall include Tier 1 own-fund insurance items.EN.   Row Legal references and instructions.. Excess of deduction from AT1 items over AT1 Capital Point (j) of Article 36(1) CRR The amount to be reported is directly taken from CA1 item ‘Excess of deduction from AT1 items over AT1 Capital’. The amount has to be deducted from CET1... Qualifying holdings outside the financial sector which can alternatively be subject to a 1 250 % risk weight Point (36) of Article 4(1), point (k)(i) of Article 36(1) and Articles 89 to 91 CRR Qualifying holdings are defined as ‘direct or indirect holding in an undertaking which represents 10 % or more of the capital or of the voting rights or which makes it possible to exercise a significant influence over the management of that undertaking’. According to point (k)(i) of Article 36(1) CRR qualifying holdings can, alternatively, be deducted from CET1 (using this item), or be subject to a risk weight of 1 250 %... Securitisation positions which can alternatively be subject to a 1 250 % risk weight Point (b) of Articles 244(1), point (b) of Article 245(1) and Article 253(1) CRR. Securitisation positions, which are subject to a 1 250 % risk weight, but alternatively are allowed to be deducted from CET1 (point (k)(ii) of Article 36(1) CRR), shall be reported in this item... Free deliveries which can alternatively be subject to a 1 250 % risk weight Point (k)(iii) of Article 36(1) and Article 379(3) CRR Free deliveries are subject to a 1 250 % risk weight after 5 days post second contractual payment or delivery leg until the extinction of the transaction, according to the own funds requirements for settlement risk. Alternatively, they are allowed to be deducted from CET1 (point (k)(iii) of Article 36(1) CRR). In the latter case, they shall be reported in this item... 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 Point (k)(iv) of Articles 36(1) and Article 153(8) CRR According to point (k)(iv) of Article 36(1) CRR, positions in a basket for which an institution cannot determine the risk weight under the IRB Approach can, alternatively, be deducted from CET1 (using this item), or subject to a risk weight of 1 250 %... Equity exposures under an internal models approach which can alternatively be subject to a 1 250 % risk weight Point (k)(v) of Article 36(1) and Article 155(4) CRR According to point (k)(v) of Article 36(1) CRR, equity exposures under an internal models approach can, alternatively, be deducted from CET1 (using this item), or be subject to a risk weight of 1 250 %... CET1 instruments of financial sector entities where the institution does not have a significant investment Point (27) of Article 4(1), point (h) of Article 36(1), Articles 43 to 46, paragraphs 2 and 3 of Article 49 and Article 79 CRR Part of holdings by the institution of instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution does not have a significant investment that has to be deducted from CET1. See alternatives to deduction when consolidation is applied (paragraphs 2 and 3 of Article 49).EN  . Row Legal references and instructions.. Deductible deferred tax assets that rely on future profitability and arise from temporary differences Point (c) of Article 36(1); Article 38 and point (a) of Article 48(1) CRR Part of deferred tax assets that rely in future profitability and arise from temporary differences (net of the part of associated deferred tax liabilities allocated to deferred tax assets that arise from temporary differences), which according to point (b) of Article 38(5) CRR has to be deducted applying the 10 % threshold referred to in point (a) of Article 48(1) CRR... CET1 instruments of financial sector entities where the institution has a significant investment Point (27) of Article 4(1), point (i) of Article 36(1); Articles 43, 45, 47, point (b) of Article 48(2), paragraphs 1, 2 and 3 of Article 49 and Article 79 CRR Part of holdings by the institution of CET1 instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution has a significant investment that has to be deducted, applying the 10 % threshold referred to in point (b) of Article 48(1) CRR. See alternatives to deduction when consolidation is applied (paragraphs 1, 2 and 3 of Article 49 CRR)... Amount exceeding the 17,65 % threshold Article 48(2) CRR Part of deferred tax assets that rely in future profitability and arise from temporary differences, and direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution has a significant investment that has to be deducted, applying the 17,65 % threshold in Article 48(2) CRR... Amount exceeding the 17,65 % threshold related to CET1 instruments of financial sector entities where the institution has a significant investment.. Amount exceeding the 17,65 % threshold related to deferred tax assets arising from temporary differences A. Insufficient coverage for non-performing exposures Point (m) of Article 36(1) and Article 47c CRR. 25B. Minimum value commitment shortfalls Point (n) of Article 36(1) and Article 132c(2) CRR. 25C. Other foreseeable tax charges Point (l) of Article 36(1) CRR Tax charges relating to CET1 items foreseeable at the moment of the calculation other than tax charges that have been considered already in any of the other rows reflecting CET1 items by reducing the amount of the CET1 item in question.. Other transitional adjustments to CET1 Capital Articles 469 to 478 and 481 CRR Adjustments to deductions due to transitional provisions. The amount to be reported is directly obtained from CA5... Additional deductions of CET1 Capital due to Article 3 CRR Article 3 CRREN.   Row Legal references and instructions. CET1 capital elements or deductions – other This row is intended to provide flexibility solely for reporting purposes. It shall only be populated in the rare cases that there is no final decision on the reporting of specific capital items/deductions in the current CA1 template. As a consequence, this row shall only be populated if a CET1 capital element or a deduction from a CET1 element cannot be assigned to one of the rows 020 to 524. This row shall not be used to assign capital items/deductions which are not covered by CRR into the calculation of solvency ratios (e.g. an assignment of national capital items/deductions which are outside the scope of the CRR).. ADDITIONAL TIER 1 CAPITAL Article 61 CRR. Capital instruments eligible as AT1 Capital Point (a) of Article 51, Articles 52, 53 and 54, point (a) of Article 56 and Article 57 CRR. Fully paid up, directly issued capital instruments Point (a) of Article 51 and Articles 52, 53 and 54 CRR The amount to be reported shall not include the share premium related to the instruments (*) Memorandum item: Capital instruments not eligible Points (c), (e) and (f) of Article 52(1) CRR Conditions in those points reflect different situations of the capital which are reversible, and thus the amount reported here can be eligible in subsequent periods. The amount to be reported shall not include the share premium related to the instruments. Share premium Point (b) of Article 51 CRR Share premium has the same meaning as under the applicable accounting standard. The amount to be reported in this item shall be the part related to the ‘fully paid up and directly issued capital instruments’... Own AT1 instruments Point (b) of Article 52(1), point (a) of Article 56 and Article 57 CRR Own AT1 instruments held by the reporting institution or group at the reporting date. Subject to exceptions in Article 57 CRR. Holdings on shares included as ‘Capital instruments not eligible’ shall not be reported in this row. The amount to be reported shall include the share premium related to the own shares. Items to do not include actual or contingent obligations to purchase own CET1 instruments. Actual or contingent obligations to purchase own AT1 instruments are reported separately in item.. . Direct holdings of AT1 instruments Point (144) of Article 4(1), point (b) of Article 52(1), point (a) of Article 56 and Article 57 CRR Additional Tier 1 instruments included in item held by institutions of the consolidated group.EN  . Row Legal references and instructions.. Indirect holdings of AT1 instruments Point (b)(ii) of Article 52(1), point (a) of Article 56 and Article 57 CRR.. Synthetic holdings of AT1 instruments Point (126) of Article 4(1), point (b) of Article 52(1), point (a) of Article 56 and Article 57 CRR.. Actual or contingent obligations to purchase own AT1 instruments Point (a) of Article 56 and Article 57 CRR According to point (a) of Article 56 CRR, ‘own Additional Tier 1 instruments that an insti tution could be obliged to purchase as a result of existing contractual obligations’ shall be deducted.. Transitional adjustments due to grandfathered AT1 Capital instruments Paragraphs 4 and 5 of Article 483, Articles 484 to 487, Articles 489 and 491 CRR Amount of capital instruments transitionally grandfathered as AT1. The amount to be reported is directly obtained from CA5.. Instruments issued by subsidiaries that are given recognition in AT1 Capital Articles 83, 85 and 86 CRR Sum of all the amounts of qualifying T1 capital of subsidiaries that is included in consolidated AT1. Qualifying AT1 capital issued by a special purpose entity (Article 83 CRR) shall be included.. Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries Article 480 CRR Adjustments to the qualifying T1 capital included in consolidated AT1 capital due to transitional provisions. This item is obtained directly from CA5... Reciprocal cross holdings in AT1 Capital Point (122) of Article 4(1), point (b) of Article 56 and Article 58 CRR Holdings in AT1 instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where there is a reciprocal cross holding that the competent authority considers to have been designed to inflate artificially the own funds of the institution. The amount to be reported shall be calculated on the basis of the gross long positions, and shall include Additional Tier 1 own-fund insurance items... AT1 instruments of financial sector entities where the institution does not have a significant investment Point (27) of Article 4(1), point (c) of Article 56; Articles 59, 60 and 79 CRR Part of holdings by the institution of instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution does not have a significant investment that has to be deducted from AT1.EN.   Row Legal references and instructions.. AT1 instruments of financial sector entities where the institution has a significant investment Point (27) of Article 4(1), point (d) of Article 56, Articles 59 and 79 CRR Holdings by the institution of AT1 instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution has a significant investment are completely deducted.. Excess of deduction from T2 items over T2 Capital Point (e) of Article 56 CRR The amount to be reported is directly taken from CA1 item “Excess of deduction from T2 items over T2 Capital (deducted in AT1).. Other transitional adjustments to AT1 Capital Articles 472, 473a, 474, 475, 478 and 481 CRR Adjustments due to transitional provisions. The amount to be reported is directly obtained from CA5.. Excess of deduction from AT1 items over AT1 Capital (deducted in CET1) Point (j) of Article 36(1) CRR Additional Tier 1 cannot be negative, but it is possible that AT1 deductions are greater than AT1 Capital plus related share premium. When this happens, AT1 has to be equal to zero, and the excess of AT1 deductions has to be deducted from CET1. With this item, it is achieved that the sum of items to is never lower than zero. Where this item shows a positive figure, item shall be the inverse of that figure... Additional deductions of AT1 Capital due to Article 3 CRR Article 3 CRR. AT1 capital elements or deductions – other This row is intended to provide flexibility solely for reporting purposes. It shall only be populated in the rare cases that there is no final decision on the reporting of specific capital items/deductions in the current CA1 template. As a consequence, this row shall only be populated if an AT1 capital element or a deduction from an AT1 element cannot be assigned to one of the rows 530 to 744. This row shall not be used to assign capital items/deductions which are not covered by CRR into the calculation of solvency ratios (e.g. an assignment of national capital items/deductions which are outside the scope CRR).. TIER 2 CAPITAL Article 71 CRR. Capital instruments eligible as T2 Capital Point (a) of Article 62, Articles 63 to 65, point (a) of Article 66 and Article 67 CRR. Fully paid up, directly issued capital instruments Point (a) of Article 62, Articles 63 and 65 CRR The amount to be reported shall not include the share premium related to the instruments. The capital instruments may consist of equity or liabilities, including subordinated loans that fulfil the eligibility criteria.EN  . Row Legal references and instructions (*) Memorandum item: Capital instruments not eligible Points (c), (e) and (f) of Article 63 and Article 64 CRR Conditions in those points reflect different situations of the capital which are reversible, and thus the amount reported here can be eligible in subsequent periods. The amount to be reported shall not include the share premium related to the instruments. The capital instruments may consist of equity or liabilities, including subordinated loans.. Share premium Point (b) of Article 62 and Article 65 CRR Share premium has the same meaning as under the applicable accounting standard. The amount to be reported in this item shall be the part related to the ‘fully paid up and directly issued capital instruments’... Own T2 instruments Point (b)(i) of Article 63, point (a) of Article 66, and Article 67 CRR Own T2 instruments held by the reporting institution or group at the reporting date. Subject to exceptions in Article 67 CRR. Holdings on shares included as ‘Capital instruments not eligible’ shall not be reported in this row. The amount to be reported shall include the share premium related to the own shares. Items to do not include actual or contingent obligations to purchase own T2 instruments. Actual or contingent obligations to purchase own T2 instruments are reported separately in item.. . Direct holdings of T2 instruments Point (b) of Article 63, point (a) of Article 66 and Article 67 CRR Tier 2 instruments included in item held by institutions of the consolidated group... Indirect holdings of T2 instruments Point (114) of Article 4(1), point (b) of Article 63, point (a) of Article 66 and Article 67 CRR.. Synthetic holdings of T2 instruments Point (126) of Article 4(1), point (b) of Article 63, point (a) of Article 66 and Article 67 CRR.. Actual or contingent obligations to purchase own T2 instruments Point (a) of Article 66 and Article 67 CRR According to point (a) of Article 66 CRR, ‘own Tier 2 instruments that an institution could be obliged to purchase as a result of existing contractual obligations’ shall be deducted.. Transitional adjustments due to grandfathered T2 Capital instruments Paragraphs 6 and 7 of Article 483, Articles 484, 486, 488, 490 and 491 CRR Amount of capital instruments transitionally grandfathered as T2. The amount to be reported is directly obtained from CA5.EN.   Row Legal references and instructions. Instruments issued by subsidiaries that are given recognition in T2 Capital Articles 83, 87 and 88 CRR Sum of all the amounts of qualifying own funds of subsidiaries that is included in consolidated T2. Qualifying Tier 2 capital issued by a special purpose entity (Article 83 CRR) shall be included.. Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries Article 480 CRR Adjustments to the qualifying own funds included in consolidated T2 capital due to transitional provisions. This item is obtained directly from CA5.. IRB Excess of provisions over expected losses eligible Point (d) of Article 62 CRR For institutions calculating risk-weighted exposure amounts in accordance with IRB Approach, this item shall contain the positive amounts resulting from comparing the provisions and expected losses which are eligible as T2 capital.. SA General credit risk adjustments Point (c) of Article 62 CRR For institutions calculating risk-weighted exposure amounts in accordance with standard approach, this item shall contain the general credit risk adjustments eligible as T2 capital... Reciprocal cross holdings in T2 Capital Point (122) of Article 4(1), point (b) of Article 66 and Article 68 CRR Holdings in T2 instruments of financial sector entities (as defined in Article 4(1)(27) CRR) where there is a reciprocal cross holding that the competent authority considers to have been designed to inflate the own funds of the institution artificially. The amount to be reported shall be calculated on the basis of the gross long positions, and shall include Tier 2 and Tier 3 own-fund insurance items... T2 instruments of financial sector entities where the institution does not have a significant investment Point (27) of Article 4(1), point (c) of Article 66, Articles 68 to 70 and Article 79 CRR Part of holdings by the institution of instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution does not have a significant investment that has to be deducted from T2... T2 instruments of financial sector entities where the institution has a significant investment Point (27) of Article 4(1), point (d) of Article 66, Articles 68, 69 and Article 79 CRR Holdings by the institution of T2 instruments of financial sector entities (as defined in point (27) of Article 4(1) CRR) where the institution has a significant investment shall be completely deducted. A. Excess of deductions from eligible liabilities over eligible liabilities Article 66 (e) CRR.EN  . Row Legal references and instructions. Other transitional adjustments to T2 Capital Articles 472, 473a, 476, 477, 478 and 481 CRR Adjustments due to transitional provisions. The amount to be reported shall be directly obtained from CA5.. Excess of deduction from T2 items over T2 Capital (deducted in AT1) Point (e) of Article 56 CRR Tier 2 cannot be negative, but it is possible that T2 deductions are greater than T2 Capital plus related share premium. When this happens, T2 shall be equal to zero, and the excess of T2 deductions shall be deducted from AT1. With this item, the sum of items to is never lower than zero. Where this item shows a positive figure, item shall be the inverse of that figure... Additional deductions of T2 Capital due to Article 3 CRR Article 3 CRR. T2 capital elements or deductions – other This row provides flexibility solely for reporting purposes. It shall only be populated in the rare cases that there is no final decision on the reporting of specific capital items/deductions in the current CA1 template. As a consequence, this row shall only be populated if a T2 capital element or a deduction from a T2 element cannot be assigned to one of the rows 750 to 974. This row shall not be used to assign capital items/deductions which are not covered by CRR into the calculation of solvency ratios (e.g. an assignment of national capital items/deductions which are outside the scope CRR).
C - OWN FUNDS REQUIREMENTS (CA2) Rows Item Label Amount 1 TOTAL RISK EXPOSURE AMOUNT 1* Of which: Investment firms under Article 95 paragraph 2 and Article 98 CRR 1** Of which: Investment firms under Article 96 paragraph 2 and Article 97 CRR RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES Standardised approach (SA) * Of which: Additional stricter prudential requirements based on Article 124 CRR SA exposure classes excluding securitisation positions Central governments or central banks Regional governments or local authorities Public sector entities Multilateral Development Banks International Organisations Institutions Corporates Retail Secured by mortgages on immovable property Exposures in default Items associated with particular high risk Covered bonds Claims on institutions and corporates with a short-term credit assessment Collective investments undertakings (CIU) Equity Other items Internal ratings based Approach (IRB) * Of which: Additional stricter prudential requirements based on Article 164 CRR ** Of which: Additional stricter prudential requirements based on Article 124 CRR IRB approaches when neither own estimates of LGD nor Conversion Factors are usedEN.   Rows Item Label Amount Central governments and central banks Institutions Corporates - SME Corporates - Specialised Lending Corporates - Other IRB approaches when own estimates of LGD and/or Conversion Factors are used Central governments and central banks Institutions Corporates - SME Corporates - Specialised Lending Corporates - Other Retail - Secured by real estate SME Retail - Secured by real estate non-SME Retail - Qualifying revolving Retail - Other SME Retail - Other non-SME Equity IRB Other non credit-obligation assets Risk exposure amount for contributions to the default fund of a CCP Securitisation positions TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY Settlement/delivery risk in the non-Trading book Settlement/delivery risk in the Trading book TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS Risk exposure amount for position, foreign exchange and commodities risks under standardised approaches (SA) Traded debt instruments Equity Particular approach for position risk in CIUs * Memo item: CIUs exclusively invested in traded debt instrumentsEN  . Rows Item Label Amount ** Memo item: CIUs invested exclusively in equity instruments or in mixed instruments Foreign Exchange Commodities Risk exposure amount for Position, foreign exchange and commodities risks under internal models (IM) TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR ) OpR Basic indicator approach (BIA) OpR Standardised (STA) / Alternative Standardised (ASA) approaches OpR Advanced measurement approaches (AMA) ADDITIONAL RISK EXPOSURE AMOUNT DUE TO FIXED OVERHEADS TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT Advanced method Standardised method Based on OEM TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK OTHER RISK EXPOSURE AMOUNTS Of which: Additional stricter prudential requirements based on Article 458 CRR * Of which: requirements for large exposures ** Of which: due to modified risk weights for targeting asset bubbles in the residential and commercial property *** Of which: due to intra financial sector exposures Of which: Additional stricter prudential requirements based on Article 459 CRR Of which: Additional risk exposure amount due to Article 3 CRR C – OWN FUNDS REQUIREMENTS (CA2). Instructions concerning specific positions Row Legal references and instructions 1. TOTAL RISK EXPOSURE AMOUNT Article 92(3) and Articles 95, 96 and 98 CRR 1* Of which: Investment firms under Article 95 paragraph 2 and Article 98 CRR For investment firms under Article 95(2) and Article 98 CRR 1** Of which: Investment firms under Article 96 paragraph 2 and Article 97 CRR For investment firms under Article 96(2) and Article 97 CRR. RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES Points (a) and (f) of Article 92(3) CRR. Standardised Approach (SA) CR SA and SEC SA templates at the level of total exposuresEN.   Row Legal references and instructions * Of which: Additional stricter prudential requirements based on Article 124 CRR Institutions shall report the additional risk exposure amounts needed to comply with the stricter prudential requirements as communicated to the institutions after having been consulted with EBA, in accordance with paragraphs 2 and 5 of Article 124CRR.. SA exposure classes excluding securitisations positions CR SA template at the level of total exposures. The SA exposure classes are those mentioned in Article 112 CRR, excluding securitisation positions.. Central governments or central banks See CR SA template. Regional governments or local authorities See CR SA template. Public sector entities See CR SA template. Multilateral Development Banks See CR SA template. International Organisations See CR SA template. Institutions See CR SA template. Corporates See CR SA template. Retail See CR SA template. Secured by mortgages on immovable property See CR SA template. Exposures in default See CR SA template. Items associated with particular high risk See CR SA template. Covered bonds See CR SA template. Claims on institutions and corporate with a short-term credit assessment See CR SA template. Collective investments undertakings (CIU) See CR SA templateEN  . Row Legal references and instructions. Equity See CR SA template. Other items See CR SA template. Internal ratings based Approach (IRB) * Of which: Additional stricter prudential requirements based on Article 164 CRR Institutions shall report the additional risk exposure amounts needed to comply with the stricter prudential requirements as communicated to the institutions after having been notified to EBA, in accordance with paragraphs 5 and 7 of Article 164 CRR. ** Of which: Additional stricter prudential requirements based on Article 124 CRR Institutions shall report the additional risk exposure amounts needed to comply with the stricter prudential requirements set by the competent authorities after having consulted EBA, as laid down in paragraphs 2 and 5 of Article 124 CRR and which are related to limits on the eligible market value of the collateral as laid down in point (d) of Article 125(2) and point (d) of Article 126(2) CRR.. IRB Approaches when neither own estimates of LGD nor Conversion Factors are used CR IRB template at the level of total exposures (when own estimates of LGD or CCF are not used). Central governments and central banks See CR IRB template. Institutions See CR IRB template. Corporates – SME See CR IRB template. Corporates – Specialised Lending See CR IRB template. Corporates – Other See CR IRB template. IRB Approaches when own estimates of LGD and/or Conversion Factor are used CR IRB template at the level of total exposures (when own estimates of LGD and/or CCF are used). Central governments and central banks See CR IRB template. Institutions See CR IRB template. Corporates – SME See CR IRB templateEN.   Row Legal references and instructions. Corporates – Specialised Lending See CR IRB template. Corporates – Other See CR IRB template. Retail – secure by real estate SME See CR IRB template. Retail – secure by real estate non-SME See CR IRB template. Retail – Qualifying revolving See CR IRB template. Retail – Other SME See CR IRB template. Retail – Other non-SME See CR IRB template. Equity IRB See CR EQU IRB template. Other non credit-obligation assets The amount to be reported is the risk weighted exposure amount as calculated in accordance with Article 156 CRR.. Risk exposure amount for contributions to the default fund of a CCP Articles 307, 308 and 309 CRR Securitisation positions See CR SEC template. TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY Point (c)(ii) of Article 92(3) and point (b) of Article 92(4) CRR. Settlement/delivery risk in the non-Trading book See CR SETT template. Settlement/delivery risk in the Trading book See CR SETT template. TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS Points (b)(i), (c)(i) and (c)(iii) of Article 92(3) and point (b) of Article 92(4) CRR. Risk exposure amount for position, foreign exchange and commodities risks under Standardised Approaches (SA)EN  . Row Legal references and instructions. Traded debt instruments MKR SA TDI template at the level of total currencies.. Equity MKR SA EQU template at the level of total national markets.. Particular approach for position risk in CIUs Article 348(1), point (c) of Article 350(3) and point (a) of Article 364(2) CRR Total risk exposure amount for positions in CIUs if capital requirements are calculated in accordance with Article 348(1) CRR either immediately or as a consequence of the cap laid down in point (c) of Article 350(3) CRR. CRR does not explicitly assign those positions to either the interest rate risk or the equity risk. Where the particular approach laid down in the first sentence of Article 348(1) CRR is applied, the amount to be reported shall be 32 % of the net position of the CIU exposure in question, multiplied by 12,5. Where the particular approach laid down in the second sentence of Article 348(1) CRR is applied, the amount to be reported shall be the lower of 32 % of the net position of the relevant CIU exposure and the difference between 40 % of this net position and the own funds requirements that arise from the foreign exchange risk associated with this CIU exposure, multiplied by 12,5 respectively.. * Memo item: CIUs exclusively invested in traded debt instruments Total risk exposure amount for positions in CIUs if the CIU is invested exclusively in instruments subject to interest rate risk.. ** CIUs invested exclusively in equity instruments or in mixed instruments Total risk exposure amount for positions in CIUs if the CIU is invested either exclusively in instruments subject to equity risk or in mixed instruments or if the constituents of the CIU are unknown.. Foreign Exchange See MKR SA FX template. Commodities See MKR SA COM template. Risk exposure amount for positions, foreign exchange and commodity risks under internal models (IM) See MKR IM template. TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR) Point (e) of Article 92(3) and point (b) of Article 92(4) CRR For investment firms under Articles 95(2) and 96(2) and Article 98 CRR, this element shall be zero.. OpR Basic Indicator approach (BIA) See OPR template. OpR Standardised (TSA)/Alternative Standardised (ASA) approaches See OPR templateEN.   Row Legal references and instructions. OpR Advanced measurement approaches (AMA) See OPR template. ADDITIONAL RISK EXPOSURE AMOUNT DUE TO FIXED OVERHEADS Articles 95(2) and 96(2), Article 97 and point (a) of Article 98(1) CRR Only for investment firms under Article 95(2), Article 96(2) and Article 98 CRR. See also Article 97 CRR. Investment firms under Article 96 CRR shall report the amount referred to in Article 97 multiplied by. Investment firms under Article 95 CRR shall report as follows: — Where the amount referred to in point (a) of Article 95(2) CRR is greater than the amount referred to in point (b) of Article 95(2) CRR, the amount to be reported is zero. — Where the amount referred to in point (b) of Article 95(2) CRR is greater than the amount referred to in point (a) of Article 95(2) CRR, the amount to be reported is the result of subtracting the latter amount from the former.. TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT Point (d) of Article 92(3) CRR See CVA template.. Advanced method Own funds requirements for credit valuation adjustment risk in accordance with Article 383 CRR. See CVA template.. Standardised method Own funds requirements for credit valuation adjustment risk in accordance with Article 384 CRR. See CVA template.. Based on OEM Own funds requirements for credit valuation adjustment risk in accordance with Article 385 CRR. See CVA template.. TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK Point (b)(ii) of Article 92(3) and Articles 395 to 401 CRR. OTHER RISK EXPOSURE AMOUNTS Articles 3, 458 and 459 CRR and risk exposure amounts which cannot be assigned to one of the items from to. Institutions shall report the amounts needed to comply with the following: Stricter prudential requirements imposed by the Commission, in accordance with Articles 458 and 459 CRR. Additional risk exposure amounts due to Article 3 CRR. This item does not have a link to a details template.EN  . Row Legal references and instructions. Of which: Additional stricter prudential requirements based on Article 458 CRR Article 458 CRR * Of which: requirements for large exposures Article 458 CRR ** Of which: due to modified risk weights for targeting asset bubbles in the resi dential and commercial property Article 458 CRR *** Of which: due to intra financial sector exposures Article 458 CRR. Of which: Additional stricter prudential requirements based on Article 459 CRR Article 459 CRR. Of which: Additional risk exposure amount due to Article 3 CRR Article 3 CRR The additional risk exposure amount has to be reported. It shall only include the additional amounts (e.g. if an exposure of 100 has a risk-weight of 20 % and the institutions applies a risk weight of 50 % based on Article 3 CRR, the amount to be reported is 30).
C - CAPITAL RATIOS AND CAPITAL LEVELS (CA3) Rows ID Item Amount 1 CET1 Capital ratio 2 Surplus(+)/Deficit.of CET1 capital 3 T1 Capital ratio 4 Surplus(+)/Deficit.of T1 capital 5 Total capital ratio 6 Surplus(+)/Deficit.of total capital Memorandum Items: Total SREP Capital Requirement (TSCR), Overall Capital Requirement (OCR) and Pillar 2 Guidance (P2G) 13 Total SREP capital requirement (TSCR) ratio 13* TSCR: to be made up of CET1 capital 13** TSCR: to be made up of Tier 1 capital 14 Overall capital requirement (OCR) ratio 14* OCR: to be made up of CET1 capital 14** OCR: to be made up of Tier 1 capital 15 OCR and Pillar 2 Guidance (P2G) 15* OCR and P2G: to be made up of CET1 capital 15** OCR and P2G: to be made up of Tier 1 capital 16 Surplus(+)/Deficit.of CET1 capital considering the requirements of Article 92 CRR and 104a CRD Memorandum Items: Capital ratios without application of the transitional provisions on IFRS 9 20 CET1 Capital ratio without application of the transitional provisions on IFRS 9 21 T1 Capital ratio without application of the transitional provisions on IFRS 9 22 Total capital ratio without application of the transitional provisions on IFRS 9 C – CAPITAL RATIOS AND CAPITAL LEVELS (CA3). Instructions concerning specific positions Rows 1 CET1 Capital ratio Point (a) of Article 92(2) CRR The CET1 capital ratio is the CET1 capital of the institution expressed as a percentage of the total risk exposure amount. 2 Surplus(+)/Deficit.of CET1 capital This item shows, in absolute figures, the amount of CET1 capital surplus or deficit relating to the requirement set in point (a) of Article 92(1) CRR (4,5 %), i.e. without taking into account the capital buffers and transitional provisions on the ratio. 3 T1 Capital ratio Point (b) of Article 92(2) CRR The T1 capital ratio is the T1 capital of the institution expressed as a percentage of the total risk exposure amount. 4 Surplus(+)/Deficit.of T1 capital This item shows, in absolute figures, the amount of T1 capital surplus or deficit relating to the requirement set in point (b) of Article 92(1) CRR (6 %), i.e. without taking into account the capital buffers and transitional provisions on the ratio. 5 Total capital ratio Point (c) of Article 92(2) CRR The total capital ratio is the own funds of the institution expressed as a percentage of the total risk exposure amount.EN.   Rows 6 Surplus(+)/Deficit.of total capital This item shows, in absolute figures, the amount of own funds surplus or deficit relating to the requirement set in point (c) of Article 92(1) CRR (8 %), i.e. without taking into account the capital buffers and transitional provisions on the ratio. 13 Total SREP capital requirement (TSCR) ratio The sum of (i) and (ii) as follows: (i) the total capital ratio (8 %) as specified in point (c) of Article 92(1) CRR; (ii) the additional own funds requirements (Pillar 2 Requirements – P2R) as referred to in point (a) of Article 104(1) CRD, presented as ratio. They shall be determined in accordance with the criteria specified in the EBA Guidelines on common procedures and methodologies for the supervisory review and evaluation process and supervisory stress testing (EBA SREP GL). This item shall reflect the total SREP capital requirement (TSCR) ratio as communicated to the institution by the competent authority. The TSCR is defined in Section and of the EBA SREP GL. Where no additional own funds requirements were communicated by the competent authority, only point (i) shall be reported. 13* TSCR: to be made up of CET1 capital The sum of (i) and (ii) as follows: (i) the CET1 capital ratio (4,5 %) as per point (a) of Article 92(1) CRR; (ii) the part of the P2R ratio, referred to in point (ii) of row , which is required by the competent authority to be held in the form of CET1 capital. Where no additional own funds requirements, to be held in the form of CET1 capital, were communicated by the competent authority, only point (i) shall be reported. 13** TSCR: to be made up of Tier 1 capital The sum of (i) and (ii) as follows: (i) the Tier 1 capital ratio (6 %) as per point (b) of Article 92(1) CRR; (ii) the part of P2R ratio, referred to in point (ii) of row , which is required by the competent authority to be held in the form of Tier 1 capital. Where no additional own funds requirements, to be held in the form of Tier 1 capital, were communicated by the competent authority, then only point (i) shall be reported. 14 Overall capital requirement (OCR) ratio The sum of (i) and (ii) as follows: (i) the TSCR ratio referred to in row ; (ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in point (6) of Article 128 CRD. This item shall reflect the Overall capital requirement (OCR) ratio as defined in Section of the EBA SREP GL. Where no buffer requirement is applicable, only point (i) shall be reported.EN  . Rows 14* OCR: to be made up of CET1 capital The sum of (i) and (ii) as follows: (i) the TSCR ratio to be made up of CET1 capital referred to in row ; (ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in point (6) of Article 128 CRD. Where no buffer requirement is applicable, only point (i) shall be reported. 14** OCR: to be made up of Tier 1 capital The sum of (i) and (ii) as follows: (i) the TSCR ratio to be made up of Tier 1 capital referred to in row ; (ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in point (6) of Article 128 CRD. Where no buffer requirement is applicable, only point (i) shall be reported. 15 Overall capital requirement (OCR) and Pillar 2 Guidance (P2G) ratio The sum of (i) and (ii) as follows: (i) the OCR ratio referred to in row 160; (ii) where applicable, the guidance on additional own funds communicated by the competent authority (Pillar 2 Guidance – P2G) as referred to in Article 104b(3) CRD, presented as ratio. They shall be defined in accordance with section of the EBA SREP GL. P2G shall be included only if communicated to the institution by the competent authority. Where no P2G is communicated by the competent authority, only point (i) shall be reported. 15* OCR and P2G: to be made up of CET1 capital The sum of (i) and (ii) as follows: (i) the OCR ratio to be made up of CET1 capital referred to in row ; (ii) where applicable, the part of P2G, referred to in point (ii) in row , which is required by the competent authority to be held in the form of CET1 capital. P2G shall be included only if communicated to the institution by the competent authority. Where no P2G is communicated by the competent authority, only point (i) shall be reported. 15** OCR and P2G: to be made up of Tier 1 capital The sum of (i) and (ii) as follows: (i) the OCR ratio to be made up of Tier 1 capital referred to in row ; (ii) where applicable, the part of P2G, referred to in point (ii) in row , which is required by the competent authority to be held in the form of Tier 1 capital. P2G shall be included only if communicated to the institution by the competent authority. Where no P2G is communicated by the competent authority, only point (i) shall be reported.EN.   Rows Surplus(+)/Deficit.of CET1 capital considering the requirements of Article 92 CRR and 104a CRD This item shows, in absolute figures, the amount of CET1 capital surplus or defi-cit relating to the requirements set in point (a) of Article 92(1) CRR (4,5 %) and Article 104a CRD, to the extent that the requirement of Article 104a CRD has to be met with CET1 capital. Where an institution has to use its CET1 to meet its requirements of Article 92(1) point (b) and/or (c) CRR and/or Article 104a CRD beyond the extent to which the latter has to be met with CET1 capital, the reported surplus or deficit shall take this into account. This amount reflects the CET1 capital available to meet the combined buffer requirement and other requirements. CET1 Capital ratio without application of the transitional provisions on IFRS 9 Point (a) of Article 92(2) CRR, Article 473a(8) CRR T1 Capital ratio without application of the transitional provisions on IFRS 9 Point (b) of Article 92(2) CRR, Article 473a(8) CRR Total capital ratio without application of the transitional provisions on IFRS 9 Point (c) of Article 92(2) CRR, Article 473a(8) CRR.
C - MEMORANDUM ITEMS (CA4) Row ID Item Column Deferred tax assest and liabilities 1 Total deferred tax assets Deferred tax assets that do not rely on future profitability Deferred tax assets that rely on future profitability and do not arise from temporary differences Deferred tax assets that rely on future profitability and arise from temporary differences 2 Total deferred tax liabilities Deferred tax liabilities non deductible from deferred tax assets that rely on future profit ability Deferred tax liabilities deductible from deferred tax assets that rely on future profitability Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and do not arise from temporary differences Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differences 2A Tax overpayments and tax loss carry backs 2B Deferred Tax Assets subject to a risk weight of 250% 2C Deferred Tax Assets subject to a risk weight of 0% Exception from deductions from CET1 2W Exception from deduction of intangible assets from CET1 Accounting classification of AT1 instruments 2Y Capital instruments and the related share premium accounts classified as equity under applicable accounting standards 2Z Capital instruments and the related share premium accounts classified as liabilities under applicable accounting standards Credit risk adjustments and expected losses 3 IRB excess (+) or shortfall. of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures Total credit risk adjustments, additional value adjustments and other own funds reductions eligible for inclusion in the calculation of the expected loss amount General credit risk adjustments Specific credit risk adjustmentsEN.   Row ID Item Column Additional value adjustments and other own funds reductions Total expected losses eligible 4 IRB excess (+) or shortfall. of specific credit risk adjustments to expected losses for defaulted exposures Specific credit risk adjustments and positions treated similarily Total expected losses eligible 5 Risk weighted exposure amounts for calculating the cap to the excess of provision eligible as T2 6 Total gross provisions eligible for inclusion in T2 capital 7 Risk weighted exposure amounts for calculating the cap to the provision eligible as T2 Thresholds for Common Equity Tier 1 deductions 8 Threshold non deductible of holdings in financial sector entities where an institution does not have a significant investment 9 10% CET1 threshold 10 % CET1 threshold 11 Eligible capital for the purposes of qualifying holdings outside the financial sector Investments in the capital of financial sector entities where the institution does not have a significant investment 12 Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment Gross direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment. Permitted offsetting short positions in relation to the direct gross holdings included above Indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment Gross indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment. Permitted offsetting short positions in relation to the indirect gross holdings included above Synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investmentEN  . Row ID Item Column Gross synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment. Permitted offsetting short positions in relation to the synthetic gross holdings included above 13 Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Gross direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment. Permitted offsetting short positions in relation to the direct gross holdings included above Indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Gross indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment. Permitted offsetting short positions in relation to the indirect gross holdings included above Synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Gross synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment. Permitted offsetting short positions in relation to the synthetic gross holdings included above 14 Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment Gross direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment. Permitted offsetting short positions in relation to the direct gross holdings included above Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment Gross indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment. Permitted offsetting short positions in relation to the indirect gross holdings included aboveEN.   Row ID Item Column Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment Gross synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment. 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 15 Holdings of CET1 capital of financial sector entities where the institution has a significant investment, net of short positions Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment Gross direct holdings of CET1 capital of financial sector entities where the institution has a significant investment. Permitted offsetting short positions in relation to the direct gross holdings included above Indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment Gross indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment. Permitted offsetting short positions in relation to the indirect gross holdings included above Synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment Gross synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment. Permitted offsetting short positions in relation to the synthetic gross holdings included above 15A Investments in CET1 capital of financial sector entities where the institution has a significant investment - subject to a risk weight of 250% 16 Holdings of AT1 capital of financial sector entities where the institution has a significant investment, net of short positions Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment Gross direct holdings of AT1 capital of financial sector entities where the institution has a significant investment. Permitted offsetting short positions in relation to the direct gross holdings included above Indirect holdings of AT1 capital of financial sector entities where the institution has a significant investmentEN  . Row ID Item Column Gross indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment. Permitted offsetting short positions in relation to the indirect gross holdings included above Synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment Gross synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment. Permitted offsetting short positions in relation to the synthetic gross holdings included above 17 Holdings of T2 capital of financial sector entities where the institution has a significant investment, net of short positions Direct holdings of T2 capital of financial sector entities where the institution has a significant investment Gross direct holdings of T2 capital of financial sector entities where the institution has a significant investment. Permitted offsetting short positions in relation to the direct gross holdings included above Indirect holdings of T2 capital of financial sector entities where the institution has a significant investment Gross indirect holdings of T2 capital of financial sector entities where the institution has a significant investment. Permitted offsetting short positions in relation to the indirect gross holdings included above Synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment Gross synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment. 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: 18 Risk weighted exposures of CET1 holdings in financial sector entities which are not deducted from the institution's CET1 capital 19 Risk weighted exposures of AT1 holdings in financial sector entities which are not deducted from the institution's AT1 capital 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 21 Holdings on CET1 Capital Instruments of financial sector entities where the insti tution does not have a significant investment temporary waivedEN.   Row ID Item Column 22 Holdings on CET1 Capital Instruments of financial sector entities where the insti tution has a significant investment temporary waived 23 Holdings on AT1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived 24 Holdings on AT1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived 25 Holdings on T2 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived 26 Holdings on T2 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived Capital buffers 27 Combined buffer requirement Capital conservation buffer Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State Institution specific countercyclical capital buffer Systemic risk buffer Global Systemically Important Institution buffer Other Systemically Important Institution buffer Pillar II requirements 28 Own funds requirements related to Pillar II adjustments Additional information for investment firms 29 Initial capital 30 Own funds based on Fixed Overheads Additional information for calculation of reporting thresholds 31 Non-domestic original exposures 32 Total original exposures. C – MEMORANDUM ITEMS (CA4). Instructions concerning specific positions Rows 1. Total deferred tax assets The amount reported in this item shall be equal to the amount reported in the most recent verified/audited accounting balance sheet.. Deferred tax assets that do not rely on future profitability Article 39(2) CRR Deferred tax assets that were created before 23 November and do not rely on future profitability, and thus are subject to the application of a risk weight.. Deferred tax assets that rely on future profitability and do not arise from temporary differences Point (c) of Article 36(1) and Article 38 CRR Deferred tax assets that rely on future profitability, but do not arise from temporary differences, and thus are not subject to any threshold (i.e. are completely deducted from CET1).. Deferred tax assets that rely on future profitability and arise from temporary differences Point (c) of Article 36(1); Article 38 and point (a) of Article 48(1) CRR Deferred tax assets that rely on future profitability and arise from temporary differences, and thus, their deduction from CET1 is subject to 10 % and 17,65 % thresholds in Article 48 CRR. 2. Total deferred tax liabilities The amount reported in this item shall be equal to the amount reported in the latest verified/ audited accounting balance sheet.EN  . Rows. Deferred tax liabilities non deductible from deferred tax assets that rely on future profitability Paragraphs 3 and 4 of Article 38 CRR Deferred tax liabilities for which conditions in paragraphs 3 and 4 of Article 38 CRR are not met. Hence, this item shall include the deferred tax liabilities that reduce the amount of goodwill, other intangible assets or defined benefit pension fund assets required to be deducted, which are reported, respectively, in CA1 items , and..  Deferred tax liabilities deductible from deferred tax assets that rely on future profit ability Article 38 CRR. Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and do not arise from temporary differences Paragraphs 3, 4 and 5 of Article 38 CRR Deferred tax liabilities which may reduce the amount of deferred tax assets that rely on future profitability, in accordance with paragraphs 3 and 4 of Article 38 CRR, and are not allocated to deferred tax assets that rely on future profitability and arise from temporary differences, as laid down in Article 38(5) CRR. Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differences Paragraphs 3, 4 and 5 of Article 38 CRR Deferred tax liabilities which may reduce the amount of deferred tax assets that rely on future profitability, in accordance with paragraphs 3 and 4 of Article 38 CRR, and are allocated to deferred tax assets that rely on future profitability and arise from temporary differences, as laid down in Article 38(5) CRR 2A Tax overpayments and tax loss carry backs Article 39(1) CRR The amount of tax overpayments and tax loss carry backs which is not deducted from own funds in accordance with Article 39(1) CRR; the amount reported shall be the amount before the application of risk weights. 2B Deferred Tax Assets subject to a risk weight of 250 % Article 48(4) CRR The amount of deferred tax assets that are dependent on future profitability and arise from temporary differences that are not deducted pursuant to Article 48(1) CRR, but subject to a risk weight of 250 % in accordance with Article 48(4) CRR, taking into account the effect of Article 470, Article 478(2) and point (a) of Article 473a(7) CRR. The amount reported shall be the amount of DTAs before the application of the risk weight. 2C Deferred Tax Assets subject to a risk weight of 0 % Point (d) of Article 469(1), Article 470, Article 472(5) and Article 478 CRR The amount of deferred tax assets that are dependent on future profitability and arise from temporary differences that are not deducted pursuant to point (d) of Article 469(1), Article 470 CRR, Article 478(2) and point a of Article 473a(7) CRR, but subject to a risk weight of 0 % in accordance with Article 472(5) CRR. The amount reported shall be the amount of DTAs before the application of the risk weight.EN.   Rows 2W Exception from deduction of intangible assets from CET1 Point (b) of Article 36(1) CRR Institutions shall report the amount of prudently valued software assets exempted from the deduction. 2Y AT1 Capital instruments and the related share premium accounts classified as equity under applicable accounting standards The amount of AT1 instruments including their related share premium accounts that are classified as equity under the applicable accounting standard 2Z AT1 Capital instruments and the related share premium accounts classified as liabilities under applicable accounting standards The amount of AT1 instruments including their related share premium accounts that are classified as liabilities under the applicable accounting standard 3. IRB excess (+) or shortfall. of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures Point (d) of Article 36(1), point (d) of Article 62, Articles 158 and 159 CRR This item shall only be reported by IRB institutions.. Total credit risk adjustments, additional value adjustments and other own funds reductions eligible for inclusion in the calculation of the expected loss amount Article 159 CRR This item shall only be reported by IRB institutions.. General credit risk adjustments Article 159 CRR This item shall only be reported by IRB institutions.. Specific credit risk adjustments Article 159 CRR This item shall only be reported by IRB institutions.. Additional value adjustments and other own funds reductions Articles 34, 110 and 159 CRR This item shall only be reported by IRB institutions.. Total expected losses eligible Paragraphs 5, 6 and 10 of Article 158 and Article 159 CRR This item shall only be reported by IRB institutions. Only the expected loss related to non- defaulted exposures shall be reported. 4. IRB excess (+) or shortfall. of specific credit risk adjustments to expected losses for defaulted exposures Point (d) of Article 36(1), point (d) of Article 62, Articles 158 and 159 CRR This item shall only be reported by IRB institutions.EN  . Rows. Specific credit risk adjustments and positions treated similarly Article 159 CRR This item shall only be reported by IRB institutions.. Total expected losses eligible Paragraphs 5, 6 and 10 of Article 158, and Article 159 CRR This item shall only be reported by IRB institutions. Only the expected loss related to defaulted exposures shall be reported. 5. Risk weighted exposure amounts for calculating the cap to the excess of provision eligible as T2 Point (d) of Article 62 CRR For IRB institutions, the excess amount of provisions (to expected losses) eligible for inclusion in Tier 2 capital is capped at 0,6 % of risk-weighted exposure amounts calculated with the IRB Approach, in accordance with point (d) of Article 62 CRR. The amount to be reported in this item is the risk weighted exposure amounts (i.e. not multiplied by 0,6 %) which is the base for calculating the cap. 6. Total gross provisions eligible for inclusion in T2 capital Point (c) of Article 62 CRR This item includes the general credit risk adjustments that are eligible for inclusion in T2 capital, before cap. The amount to be reported shall be gross of tax effects. 7. Risk weighted exposure amounts for calculating the cap to the provision eligible as T2 Point (c) of Article 62 CRR According to point (c) of Article 62 CRR, the credit risk adjustments eligible for inclusion in Tier 2 capital is capped at 1,25 % of risk-weighted exposure amounts. The amount to be reported in this item is the risk weighted exposure amounts (i.e. not multiplied by 1,25 %) which is the base for calculating the cap. 8. Threshold non deductible of holdings in financial sector entities where an institution does not have a significant investment Point (a) of Article 46(1) CRR This item contains the threshold up to which holdings in a financial sector entity where an institution does not have a significant investment are not deducted. The amount results from adding up all items which are the base of the threshold and multiplying the sum thus obtained by 10 %. 9. 10 % CET1 threshold Points (a) and (b) of Article 48(1) CRR This item contains the 10 % threshold for holdings in financial sector entities where an insti tution has a significant investment, and for deferred tax assets that are dependent on future profitability and arise from temporary differences. The amount results from adding up all items which are the base of the threshold and multi plying the sum thus obtained by 10 %.EN.   Rows 10. 17,65 % CET1 threshold Article 48(1) CRR This item contains the 17,65 % threshold for holdings in financial sector entities where an institution has a significant investment, and for deferred tax assets that are dependent on future profitability and arise from temporary differences, to be applied after the 10 % threshold. The threshold is to be calculated in such a way that the amount of the two items that is recognised does not exceed 15 % of the final Common Equity Tier 1 capital, i.e. the CET1 capital calculated after all deductions, not including any adjustment due to transitional provi sions. 11. Eligible capital for the purposes of qualifying holdings outside the financial sector Point (a) of point (71) of Article 4(1) CRR 12. Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions Articles 44, 45, 46 and 49 CRR. Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment Articles 44, 45, 46 and 49 CRR. Gross direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment Articles 44, 46 and 49 CRR Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, excluding: a) Underwriting positions held for 5 working days or fewer; b) The amounts relating to the investments for which any alternative in Article 49 is applied; and c) Holdings which are treated as reciprocal cross holdings in accordance with point (g) of Article 36(1) CRR.. Permitted offsetting short positions in relation to the direct gross holdings included above Article 45 CRR Point a of Article 45 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.. Indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment Point (114) of Article 4(1) and Articles 44 and 45 CRREN  . Rows. Gross indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment Point (114) of Article 4(1) and Articles 44 and 45 CRR The amount to be reported is the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It is obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices. Holdings which are treated as reciprocal cross holdings in accordance with point (g) of Article 36(1) CRR shall not be included.. Permitted offsetting short positions in relation to the indirect gross holdings included above Point (114) of Article 4(1) and Article 45 CRR Point (a) of Article 45 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.. Synthetic holdings of CET1 capital of financial sector entities where the insti tution does not have a significant investment Point (126) of Article 4(1) and Articles 44 and 45 CRR. Gross synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment Point (126) of Article 4(1) and Articles 44 and 45 CRR.. Permitted offsetting short positions in relation to the synthetic gross holdings included above Point (126) of Article 4(1) and Article 45 CRR. Point (a) of Article 45 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. 13. Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions Articles 58, 59 and 60 CRR. Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Articles 58, 59 and Article 60(2) CRR. Gross direct holdings of AT1 capital of financial sector entities where the insti tution does not have a significant investment Article 58 and Article 60(2) CRR Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, excluding: a) Underwriting positions held for 5 working days or fewer; and b) Holdings which are treated as reciprocal cross holdings in accordance with point (b) of Article 56 CRREN.   Rows.. Permitted offsetting short positions in relation to the direct gross holdings included above Article 59 CRR Point (a) of Article 59 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.. Indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Point (114) of Article 4(1) and Articles 58 and 59 CRR. Gross indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Point (114) of Article 4(1) and Articles 58 and 59 CRR The amount to be reported is the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It is obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices. Holdings which are treated as reciprocal cross holdings according to point (b) of Article 56 CRR shall not be included... Permitted offsetting short positions in relation to the indirect gross holdings included above Point (114) of Article 4(1) and Article 59 CRR Point (a) of Article 59 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.. Synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Point (126) of Article 4(1) and Articles 58 and 59 CRR. Gross synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment Point (126) of Article 4(1) and Articles 58 and 59 CRR.. Permitted offsetting short positions in relation to the synthetic gross holdings included above Point (126) of Article 4(1) and Article 59 CRR. Point (a) of Article 59 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. 14. Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions Articles 68, 69 and 70 CRR. Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment Articles 68 and 69 and Article 70(2) CRREN  . Rows. Gross direct holdings of T2 capital of financial sector entities where the insti tution does not have a significant investment Article 68 and Article 70(2) CRR Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment, excluding: a) Underwriting positions held for 5 working days or fewer; and b) Holdings which are treated as reciprocal cross holdings in accordance with point (b) of Article 66 CRR.. Permitted offsetting short positions in relation to the direct gross holdings included above Article 69 CRR Point (a) of Article 69 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.. Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment Point (114) of Article 4(1) and Articles 68 and 69 CRR. Gross indirect holdings of T2 capital of financial sector entities where the insti tution does not have a significant investment Point (114) of Article 4(1) and Articles 68 and 69 CRR The amount to be reported is the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It is obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices. Holdings which are treated as reciprocal cross holdings in accordance with Article 66 point (b) CRR shall not be included.. Permitted offsetting short positions in relation to the indirect gross holdings included above Point (114) of Article 4(1) and Article 69 CRR Point (a) of Article 69 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.. Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment Point (126) of Article 4(1) and Articles 68 and 69 CRR. Gross synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment Point (126) of Article 4(1) and Articles 68 and 69 CRR.. Permitted offsetting short positions in relation to the synthetic gross holdings included above Point (126) of Article 4(1) and Article 69 CRR. Point (a) of Article 69 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.EN.   Rows 15. Holdings of CET1 capital of financial sector entities where the institution has a significant investment, net of short positions Articles 44, 45, 47 and 49 CRR. Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment Articles 44, 45, 47 and 49 CRR. Gross direct holdings of CET1 capital of financial sector entities where the institution has a significant investment Articles 44, 45, 47 and 49 CRR Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment, excluding: a) Underwriting positions held for 5 working days or fewer; b) The amounts relating to the investments for which any alternative in Article 49 is applied; and c) Holdings which are treated as reciprocal cross holdings in accordance with point (g) of Article 36(1) CRR.. Permitted offsetting short positions in relation to the direct gross holdings included above Article 45 CRR Point (a) of Article 45 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.. Indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment Point (114) of Article 4(1) and Articles 44 and 45 CRR. Gross indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment Point (114) of Article 4(1) and Articles 44 and 45 CRR The amount to be reported shall be the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It shall be obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices. Holdings which are treated as reciprocal cross holdings in accordance with point (g) of Article 36(1) CRR shall not be included... Permitted offsetting short positions in relation to the indirect gross holdings included above Point (114) of Article 4(1) and Article 45 CRR Point (a) of Article 45 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.. Synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment Point (126) of Article 4(1) and Articles 44 and 45 CRREN  . Rows. Gross synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment Point (126) of Article 4(1) and Articles 44 and 45 CRR.. Permitted offsetting short positions in relation to the synthetic gross holdings included above Point (126) of Article 4(1) and Article 45 CRR. Point (a) of Article 45 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. Investments in CET1 capital of financial sector entities where the institution has a significant investment – subject to a risk weight of 250 % Article 48(4) CRR The amount of significant investments in CET1 capital of financial sector entities that are not deducted pursuant to Article 48(1) CRR, but subject to a risk weight of 250 % in accordance with Article 48(4) CRR. The amount reported shall be the amount of significant investments before the application of the risk weight. 16. Holdings of AT1 capital of financial sector entities where the institution has a significant investment, net of short positions Articles 58 and 59 CRR. Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment Articles 58 and 59 CRR. Gross direct holdings of AT1 capital of financial sector entities where the insti tution has a significant investment Article 58 CRR Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment, excluding: a) Underwriting positions held for 5 working days or fewer (point (d) of Article 56 CRR); and b) Holdings which are treated as reciprocal cross holdings in accordance with point (b) of Article 56 CRR... Permitted offsetting short positions in relation to the direct gross holdings included above Article 59 CRR Point (a) of Article 59 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.. Indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment Point (114) of Article 4(1) and Articles 58 and 59 CRREN.   Rows. Gross indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment Point (114) of Article 4(1) and Articles 58 and 59 CRR The amount to be reported shall be the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It shall be obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices. Holdings which are treated as reciprocal cross holdings in accordance with point (b) of Article 56 CRR shall not be included... Permitted offsetting short positions in relation to the indirect gross holdings included above Point (114) of Article 4(1) and Article 59 CRR Point (a) of Article 59 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.. Synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment Point (126) of Article 4(1) and Articles 58 and 59 CRR. Gross synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment Point (126) of Article 4(1) and Articles 58 and 59 CRR.. Permitted offsetting short positions in relation to the synthetic gross holdings included above Point (126) of Article 4(1) and Article 59 CRR. Point (a) of Article 59 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. 17. Holdings of T2 capital of financial sector entities where the institution has a significant investment, net of short positions Articles 68 and 69 CRR. Direct holdings of T2 capital of financial sector entities where the institution has a significant investment Articles 68 and 69 CRR. Gross direct holdings of T2 capital of financial sector entities where the insti tution has a significant investment Article 68 CRR Direct holdings of T2 capital of financial sector entities where the institution has a significant investment, excluding: a) Underwriting positions held for 5 working days or fewer (point (d) of Article 66 CRR); and b) Holdings which are treated as reciprocal cross holdings in accordance with point (b) of Article 66 CRREN  . Rows.. Permitted offsetting short positions in relation to the direct gross holdings included above Article 69 CRR Point (a) of Article 69 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.. Indirect holdings of T2 capital of financial sector entities where the institution has a significant investment Point (114) of Article 4(1) and Articles 68 and 69 CRR. Gross indirect holdings of T2 capital of financial sector entities where the insti tution has a significant investment Point (114) of Article 4(1) and Articles 68 and 69 CRR The amount to be reported shall be the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities. It shall be obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices. Holdings which are treated as reciprocal cross holdings in accordance with point (b) of Article 66 CRR shall not be included.. Permitted offsetting short positions in relation to the indirect gross holdings included above Point (114) of Article 4(1) and Article 69 CRR Point (a) of Article 69 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year.. Synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment Point (126) of Article 4(1) and Articles 68 and 69 CRR. Gross synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment Point (126) of Article 4(1) and Articles 68 and 69 CRR.. Permitted offsetting short positions in relation to the synthetic gross holdings included above Point (126) of Article 4(1) and Article 69 CRR. Point (a) of Article 69 CRR allows offsetting short positions in the same underlying exposure provided the maturity date of the short position is either the same or later than the maturity date of the long position or the residual maturity of the short position is at least one year. 18. Risk weighted exposures of CET1 holdings in financial sector entities which are not deducted from the institution’s CET1 capital Articles 46(4), 48(4) and 49(4) CRR 19. Risk weighted exposures of AT1 holdings in financial sector entities which are not deducted from the institution’s AT1 capital Article 60(4) CRREN.   Rows 20. Risk weighted exposures of T2 holdings in financial sector entities which are not deducted from the institution’s T2 capital Article 70(4) CRR 21. Holdings on CET1 Capital Instruments of financial sector entities where the insti tution does not have a significant investment temporary waived Article 79 CRR A competent authority may waive on a temporary basis the provisions on deductions from CET1 due to holdings on instruments of a specific financial sector entity, where it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that those instruments shall also be reported on item. 22. Holdings on CET1 Capital Instruments of financial sector entities where the insti tution has a significant investment temporary waived Article 79 CRR A competent authority may waive the provisions on deductions from CET1 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that those instruments shall also be reported on item. 23. Holdings on AT1 Capital Instruments of financial sector entities where the insti tution does not have a significant investment temporary waived Article 79 CRR A competent authority may waive on a temporary basis the provisions on deductions from AT1 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that these instruments shall also be reported on item. 24. Holdings on AT1 Capital Instruments of financial sector entities where the insti tution has a significant investment temporary waived Article 79 CRR A competent authority may waive on a temporary basis the provisions on deductions from AT1 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that these instruments shall also be reported on item. 25. Holdings on T2 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived Article 79 CRR A competent authority may waive the provisions on deductions from T2 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that those instruments shall also be reported on item. EN  . Rows 26. Holdings on T2 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived Article 79 CRR A competent authority may waive the provisions on deductions from T2 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity. Note that those instruments shall also be reported on item. 27. Combined buffer requirement Point (6) of Article 128 CRD Capital conservation buffer Point (1) of Article 128 and Article 129 CRD In accordance with Article 129(1) CRD, the capital conservation buffer is an additional amount of Common Equity Tier 1 capital. Due to the fact that the capital conservation buffer rate of 2,5 % is stable, an amount shall be reported in this row. Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State Point (d)(iv) of Article 458(2) CRR In this row, the amount of the conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State, which can be requested in accordance with Article 458 CRR in addition to the capital conservation buffer, shall be reported. The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. Institution specific countercyclical capital buffer Point (2) of Article 128 and Articles 130, 135 to 140 CRD The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. Systemic risk buffer Point (5) of Article 128, Articles 133 and 134 CRD The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. Global Systemically Important Institution buffer Point (3) of Article 128 and Article 131 CRD The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date. Other Systemically Important Institution buffer Point (4) Article 128 and Article 131 CRD The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.EN.   Rows 28. Own funds requirements related to Pillar II adjustments Article 104a(1) CRD. If a competent authority decides that an institution has to calculate additional own funds requirements for Pillar II reasons, those additional own funds requirements shall be reported in this row. 29. Initial capital Articles 12 and 28 to 31 CRD and Article 93 CRR 30. Own funds based on Fixed Overheads Point (b) of Article 96(2), Article 97 and point (a) of Article 98(1) CRR 31. Non-domestic original exposures Information necessary to calculate the threshold for reporting of the CR GB template in accordance with Article 5(5) of this Implementing Regulation. The calculation of the threshold shall be done at the basis of the original exposure pre-conversion factor. Exposures shall be deemed to be domestic where they are exposures to counterparties located in the Member State where the institution is located. 32. Total original exposures Information necessary to calculate the threshold for reporting of the CR GB template in accordance with Article 5(5) of this Implementing Regulation. The calculation of the threshold shall be done at the basis of the original exposure pre-conversion factor Exposures shall be deemed to be domestic where they are exposures to counterparties located in the Member State where the institution is located.
EN.   C - TRANSITIONAL PROVISIONS (CA5.1) Adjustments to CET1 Adjustments to AT1 Adjustments to T2 Adjustments included in RWAs Memorandum items Applicable percentage Eligible amount without transi tional provisions Code ID Item 1 TOTAL ADJUSTMENTS GRANDFATHERED INSTRUMENTS link to {CA1;r0220} link to {CA1;r0660} link to {CA1;r0880} Instruments not constituting state aid Instruments issued through special purpose vehicles Instruments issued before 27 June that do not meet the eligibility criteria related to write-down and conversion powers pursuant to Article 59 BRRD or are subject to set-off or netting arrangements * of which: Instruments without legally or contractually mandatory write-down or conversion upon exercise of Article 59 BRRD powers * of which: Instruments governed by third- country law without effective and enforceable exercise of Article 59 BRRD powers * of which: Instruments subject to set-off or netting arrangementsEN  . Adjustments to CET1 Adjustments to AT1 Adjustments to T2 Adjustments included in RWAs Memorandum items Applicable percentage Eligible amount without transi tional provisions Code ID Item MINORITY INTERESTS AND EQUIVALENTS link to {CA1;r0240} link to {CA1;r0680} link to {CA1;r0900} Capital instruments and items that do not qualify as minority interests Transitional recognition in consolidated own funds of minority interests Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital Transitional recognition in consolidated own funds of qualifying Tier 2 capital OTHER TRANSITIONAL ADJUSTMENTS link to {CA1;r0520} link to {CA1;r0730} link to {CA1;r0960} Unrealised gains and losses from certain debt exposures to central governments, regional governments, local authorities and PSEs of which: amount A Deductions Deferred tax assets that rely on future profitability and do not arise from temporary differencesEN.   Adjustments to CET1 Adjustments to AT1 Adjustments to T2 Adjustments included in RWAs Memorandum items Applicable percentage Eligible amount without transi tional provisions Code ID Item 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. 9a Deferred tax assets that are dependent on future profitability and arise from temporary differences Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items Additional filters and deductions Adjustments due to IFRS 9 transitional arrangements Memorandum item: ECL impact of the static component Memorandum item: ECL impact of the dynamic component for the period. –. Memorandum item: ECL impact of the dynamic component for the period starting on. 2020EN  . C - GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID (CA5.2) Amount of instruments plus related share premium Base for calcu lating the limit Applicable percentage Limit. Amount that exceeds the limits for grandfathering Total grandfathered amount Code ID Item 1. Instruments that qualified for point (a) of Article 57 of /48/EC link to {CA5.1;r060;c010) 2. Instruments that qualified for point (ca) of Article 57 and Article 154(8) and (9) of /48/EC, subject to the limit of Article 489 CRR link to {CA5.1;r060;c020) Total instruments without a call or an incentive to redeem. Grandfathered instruments with a call and incentive to redeem Instruments with a call exercisable after the reporting date, and which meet the conditions in Article 52 CRR after the date of effective maturity Instruments with a call exercisable after the reporting date, and which do not meet the conditions in Article 52 CRR after the date of effective maturity Instruments with a call exercisable prior to or on 20 July , and which do not meet the conditions in Article 52 CRR after the date of effective maturityEN.   Amount of instruments plus related share premium Base for calcu lating the limit Applicable percentage Limit. Amount that exceeds the limits for grandfathering Total grandfathered amount Code ID Item Excess on the limit of CET1 grandfathered instruments 3 Items that qualified for points (e), (f), (g) or (h) of Article 57 of /48/EC, subject to the limit of Article 490 CRR link to {CA5.1;r060;c030) Total items without an incentive to redeem Grandfathered items with an incentive to redeem Items with a call exercisable after the reporting date, and which meet the conditions in Article 63 CRR after the date of effective maturity Items with a call exercisable after the reporting date, and which do not meet the conditions in Article 63 CRR after the date of effective maturity Items with a call exercisable prior to or on 20 July , and which do not meet the conditions in Article 63 CRR after the date of effective maturity Excess on the limit of AT1 grandfathered instruments 19. C – TRANSITIONAL PROVISIONS (CA5.1) 21. Institutions shall report in CA5.1 template the transitional provisions to own funds components as laid down in Articles 465 to 491, 494a and 494b CRR, compared to applying the final provisions laid down in Title II of Part Two CRR. 22. Institutions shall report in rows to information about the transitional provisions of grand fathered instruments. The figures to be reported in row of CA5.1 reflect the transitional provisions included in the CRR in the version applicable until 26 June and can be derived from the respective sections of CA5.2. Rows to capture the effect of the transitional provisions of Articles 494a and 494b CRR. 23. Institutions shall report in rows to information about the transitional provisions of minority interests and additional Tier 1 and Tier 2 instruments issued by subsidiaries (in accordance with Articles 479 and 480 CRR). 24. In rows onwards institutions shall report information about the effect of the transitional provisions regarding unrealised gains and losses, deductions, additional filters and deductions and IFRS 9. 25. There might be cases where the transitional deductions of CET1, AT1 or T2 capital exceed the CET1, AT1 or T2 capital of an institution. That effect – if it results from transitional provisions – shall be shown in the CA1 template using the respective cells. As a consequence, the adjustments in the columns of the CA5 template shall not include any spill-over effects in the case of insufficient capital available.. Instructions concerning specific positions  Adjustments to CET1 Adjustments to AT1 Adjustments to T2 Adjustments included in RWAs Column includes the relevant amounts adjusting the total risk exposure amount of Article 92(3) CRR due to transitional provisions. The amounts reported shall consider the application of provisions of Chapter 2 or 3 of Title II of Part Three or of Title IV of Part Three in accordance with Article 92(4) CRR. That means that transitional amounts subject to Chapter 2 or 3 of Title II of Part Three shall be reported as risk weighted exposure amounts, whereas transitional amounts subject to Title IV of Part Three shall represent the own funds requirements multiplied by 12,5. Whereas columns to have a direct link to the CA1 template, the adjustments to the total risk exposure amount do not have a direct link to the relevant templates for credit risk. If there are adjustments stemming from the transitional provisions to the total risk exposure amount, those adjustments shall be included directly in the CR SA, CR IRB, CR EQU IRB, MKR SA TDI, MKR SA EQU or MKR IM. Additionally, those effects shall be reported in column of CA5.1. As a consequence, those amounts shall be memorandum items only. Applicable percentageEN.   Eligible amount without transitional provisions This column includes the amount of each instrument prior the application of transitional provisions, i.e. the basis amount relevant to calculate the adjustments. Rows 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. Grandfathered instruments Articles 483 to 491 CRR This row reflects the overall effect of instruments transitionally grandfathered in the different types of capital.. Instruments not constituting state aid The amounts to be reported shall be obtained from column 060 of CA5.2 template. Instruments issued through special purpose vehicles Article 494a CRR. Instruments issued before 27 June that do not meet the eligibility criteria related to write-down and conversion powers pursuant to Article 59 BRRD or are subject to set-off or netting arrangements Article 494b CRR Institutions shall report the amount of instruments within the scope of Article 494b CRR that do not meet one or several eligibility criteria of points (p), (q) and (r) of Article 52(1) CRR or points (n), (o) and (p) of Article 63 CRR, as applicable. In case of Tier 2 instruments eligible in accordance with Article 494b(2) CRR, the amorti sation provisions of Article 64 CRR shall be observed. * of which: Instruments without legally or contractually mandatory write-down or conversion upon exercise of Article 59 BRRD powers Article 494b, point (p) of Article 52(1) and point (n) of Article 63 CRR Institutions shall report the amount of instruments within the scope of Article 494b CRR that do not meet the eligibility criteria of point (p) of Article 52(1) or point (n) of Article 63 CRR, as applicable. This shall also include instruments that additionally do not meet the eligibility criteria of points (q) or (r) of Article 52(1) CRR or points (o) or (p) of Article 63 CRR, as applicable. * of which: Instruments governed by third-country law without effective and enforceable exercise of Article 59 BRRD powers Article 494b, point (q) of Article 52(1) and point (o) of Article 63 CRR Institutions shall report the amount of instruments within the scope of Article 494b CRR that do not meet the eligibility criteria of point (q) of Article 52(1) or point (o) of Article 63 CRR, as applicable. This shall include also instruments that additionally do not meet the eligibility criteria of points (p) or (r) of Article 52(1) CRR or points (n) or (p) of Article 63 CRR, as applicable.EN  . Rows * of which: Instruments subject to set-off or netting arrangements Article 494b, point (r) of Article 52(1) and point (p) of Article 63 CRR Institutions shall report the amount of instruments within the scope of Article 494b CRR that do not meet the eligibility criteria of point (r) of Article 52(1) CRR or point (p) of Article 63 CRR, as applicable. This shall also include instruments that additionally do not meet the eligibility criteria of point (p) or (q) of Article 52(1) CRR or points (n) or (o) of Article 63 CRR, as applicable.. 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.. 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.. Transitional recognition in consolidated own funds of minority interests Articles 84 and 480 CRR The amount to be reported in column of this row shall be the eligible amount without transitional provisions.. Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital Articles 85 and 480 CRR The amount to be reported in column of this row shall be the eligible amount without transitional provisions.. Transitional recognition in consolidated own funds of qualifying Tier 2 capital Articles 87 and 480 CRR The amount to be reported in column of this row shall be the eligible amount without transitional provisions.. Other transitional adjustments Articles 468 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.. Unrealised gains and losses from certain debt exposures to central govern ments, regional governments, local authorities and PSEs Article 468 CRR. of which: amount A The amount A, as calculated in accordance with the formula referred to in Article 468(1) CRREN.   Rows. Deductions Article 36(1) and Articles 469 to 478 CRR This row reflects the overall effect of transitional provisions on deductions.. 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 of this row: Total amount in accordance with Article 469(1) CRR.. 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 of this row: Article 470(1) CRR 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.. Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items Article 471 CRR. Additional filters and deductions Article 481 CRR This row reflects the overall effect of transitional provisions on additional filters and deduc tions. In accordance with Article 481 CRR, institutions shall report in item information relating to the filters and deductions required under the national transposition measures for Articles 57 and 66 of Directive /48/EC and for Articles 13 and 16 of Directive /49/EC, and which are not required in accordance with Part Two.. Adjustments due to IFRS 9 transitional arrangements Article 473a CRR Institutions shall report information in relation with the transitional arrangements due to IFRS 9 in accordance with the applicable legal provisions. Memorandum item: ECL impact of the static component The sum of A 2,SA and A 2, IRB as referred to in Article 473a(1) CRR In case of A 2, IRB the amount reported is the amount net of expected lossess as required by point (a) of Article 473a(5) CRR.EN  . Rows Memorandum item: ECL impact of the dynamic component for the period 01/01/ – 31/12/ The sum of A old SA and A old IRB as referred to in Article 473a(1) CRR Memorandum item: ECL impact of the dynamic component for the period starting on 01/01/ The sum of A 4,SA and A 4, IRB as referred to in Article 473a(1) CRR In case of A 4, IRB the amount reported is the amount net of expected losses as required by points (b) and (c) of Article 473a(5) CRR.. C – GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID (CA5.2) 26. Institutions shall report information in relation with the transitional provisions of grandfathered instruments not constituting state aid (Articles 484 to 491 CRR).. Instructions concerning specific positions  Amount of instruments plus related share premium Paragraphs 3, 4 and 5 of Article 484 CRR Instruments which are eligible for each respective row, including their related share premiums. Base for calculating the limit Paragraphs 2, 3 and 4 of Article 486 CRR Applicable percentage Article 486(5) CRR Limit Paragraphs 2 to 5 of Article 486 CRR. Amount that exceeds the limits for grandfathering Paragraphs 2 to 5 of Article 486 CRR Total grandfathered amount The amount to be reported shall be equal to the amounts reported in the respective columns in row 060 of CA5.1. Rows 1. Instruments that qualified for point (a) of Article 57 of /48/EC Article 484(3) CRR The amount to be reported shall include the related share premium accounts. 2. Instruments that qualified for point (ca) of Article 57 and Article 154(8) and (9) of Directive /48/EC, subject to the limit of Article 489 CRR Article 484(4) CRREN.   Rows. Total instruments without a call or an incentive to redeem Article 484(4) and Article 489 CRR The amount to be reported shall include the related share premium accounts.. Grandfathered instruments with a call and incentive to redeem Article 489 CRR. Instruments with a call exercisable after the reporting date, and which meet the conditions in Article 52 CRR after the date of effective maturity Article 489(3) and point (a) of Article 491 CRR The amount to be reported shall include the related share premium accounts.. Instruments with a call exercisable after the reporting date, and which do not meet the conditions in Article 52 CRR after the date of effective maturity Article 489(5) and point (a) of Article 491 CRR The amount to be reported shall include the related share premium accounts.. Instruments with a call exercisable prior to or on 20 July , and which do not meet the conditions in Article 52 CRR after the date of effective maturity Article 489(6) and point (c) of Article 491 CRR The amount to be reported shall include the related share premium accounts. Excess on the limit of CET1 grandfathered instruments Article 487(1) CRR The excess on the limit of CET1 grandfathered instruments may be treated as instruments which can be grandfathered as AT1 instruments. 3. Items that qualified for points (e), (f), (g) or (h) of Article 57 of Directive /48/EC, subject to the limit of Article 490 CRR Article 484(5) CRR. Total items without an incentive to redeem Article 490 CRR. Grandfathered items with an incentive to redeem Article 490 CRR. Items with a call exercisable after the reporting date, and which meet the conditions in Article 63 CRR after the date of effective maturity Article 490(3) and point (a) of Article 491 CRR The amount to be reported shall include the related share premium accounts.. Items with a call exercisable after the reporting date, and which do not meet the conditions in Article 63 CRR after the date of effective maturity Article 490(5) and point (a) of Article 491 CRR The amount to be reported shall include the related share premium accounts.EN  . Rows. Items with a call exercisable prior to or on 20 July , and which do not meet the conditions in Article 63 CRR after the date of effective maturity Article 490(6) and point (c) of Article 491 CRR The amount to be reported shall include the related share premium accounts.. Excess on the limit of AT1 grandfathered instruments Article 487(2) CRR The excess on the limit of AT1 grandfathered instruments may be treated as instruments which can be grandfathered as T2 instruments.