Question
It is not clear the amount of CET1 that should be part of the NSFR, and whether it can be calculated out of items reported in C01.
Background on the question
According to article 428o(a) of Regulation (EU) 575/2013, the following item should have a 100% ASF factor: “the Common Equity Tier 1 items of the institution before the adjustments required pursuant to Articles 32 to 35, the deductions pursuant to Article 36 and the application of the exemptions and alternatives laid down in Articles 48, 49 and 79.” Is it possible therefore, to calculate the amount used in the NSFR calculation, and reported in C81 row 0030 (or in C83 row 0020 together with other items), using the items in C01? If not, what else should be taken into account?
Answer
This question has been rejected because the issue it deals with is already explained or addressed in Article 428o(a) of Regulation (EU) 575/2013.For further information on the purpose of this tool and on how to submit questions, please see “Additional background and guidance for asking questions”.