ANNEX IV
Own funds disclosure template
Own funds disclosure template
Regulation (EU) No 575/2013 Article Reference
Common Equity Tier 1 (CET1) capital: instruments and reserves
1
Capital instruments and the related share premium accounts
26 (1), 27, 28, 29
of which: Instrument type 1
EBA list 26 (3)
of which: Instrument type 2
EBA list 26 (3)
of which: Instrument type 3
EBA list 26 (3)
2
Retained earnings
26 (1) (c)
3
Accumulated other comprehensive income (and other reserves)
26 (1)
3a
Funds for general banking risk
26 (1) (f)
4
Amount of qualifying items referred to in Article 484 (3) and the related share premium accounts subject to phase out from CET1
486 (2)
5
Minority interests (amount allowed in consolidated CET1)
84
5a
Independently reviewed interim profits net of any foreseeable charge or dividend
26 (2)
6
Common Equity Tier 1 (CET1) capital before regulatory adjustments
Sum of rows 1 to 5a
Common Equity Tier 1 (CET1) capital: regulatory adjustments
7
Additional value adjustments (negative amount)
34, 105
8
Intangible assets (net of related tax liability) (negative amount)
36 (1) (b), 37
9
Empty set in the EU
10
Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability where the conditions in Article 38 (3) are met) (negative amount)
36 (1) (c), 38,
11
Fair value reserves related to gains or losses on cash flow hedges
33(1) (a)
12
Negative amounts resulting from the calculation of expected loss amounts
36 (1) (d), 40, 159
13
Any increase in equity that results from securitised assets (negative amount)
32 (1)
14
Gains or losses on liabilities valued at fair value resulting from changes in own credit standing
33(1) (b)
15
Defined-benefit pension fund assets (negative amount)
36 (1) (e), 41
16
Direct and indirect holdings by an institution of own CET1 instruments (negative amount)
36 (1) (f), 42
17
Direct, indirect and synthetic holdings of the CET 1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)
36 (1) (g), 44
18
Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) (negative amount)
36 (1) (h), 43, 45, 46, 49 (2) (3), 79
19
Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) (negative amount)
36 (1) (i), 43, 45, 47, 48 (1) (b), 49 (1) to (3), 79
20
Empty set in the EU
20a
Exposure amount of the following items which qualify for a RW of 1250 %, where the institution opts for the deduction alternative
36 (1) (k)
20b
of which: qualifying holdings outside the financial sector (negative amount)
36 (1) (k) (i), 89 to 91
20c
of which: securitisation positions (negative amount)
36 (1) (k) (ii), 243 (1) (b), 244 (1) (b), 258
20d
of which: free deliveries (negative amount)
36 (1) (k) (iii), 379 (3)
21
Deferred tax assets arising from temporary differences (amount above 10 % threshold, net of related tax liability where the conditions in Article 38 (3) are met) (negative amount)
36 (1) (c), 38, 48 (1) (a)
22
Amount exceeding the 15 % threshold (negative amount)
48 (1)
23
of which: direct and indirect holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities
36 (1) (i), 48 (1) (b)
24
Empty set in the EU
25
of which: deferred tax assets arising from temporary differences
36 (1) (c), 38, 48 (1) (a)
25a
Losses for the current financial year (negative amount)
36 (1) (a)
25b
Foreseeable tax charges relating to CET1 items (negative amount)
36 (1) (l)
27
Qualifying AT1 deductions that exceed the AT1 capital of the institution (negative amount)
36 (1) (j)
28
Total regulatory adjustments to Common Equity Tier 1 (CET1)
Sum of rows 7 to 20a, 21, 22 and 25a to 27
29
Common Equity Tier 1 (CET1) capital
Row 6 minus row 28
Additional Tier 1 (AT1) capital: instruments
30
Capital instruments and the related share premium accounts
51, 52
31
of which: classified as equity under applicable accounting standards
32
of which: classified as liabilities under applicable accounting standards
33
Amount of qualifying items referred to in Article 484 (4) and the related share premium accounts subject to phase out from AT1
486 (3)
34
Qualifying Tier 1 capital included in consolidated AT1 capital (including minority interests not included in row 5) issued by subsidiaries and held by third parties
85, 86
35
of which: instruments issued by subsidiaries subject to phase out
486 (3)
36
Additional Tier 1 (AT1) capital before regulatory adjustments
Sum of rows 30, 33 and 34
Additional Tier 1 (AT1) capital: regulatory adjustments
37
Direct and indirect holdings by an institution of own AT1 instruments (negative amount)
52 (1) (b), 56 (a), 57
38
Direct, indirect and synthetic holdings of the AT1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)
56 (b), 58
39
Direct, indirect and synthetic holdings of the AT1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) (negative amount)
56 (c), 59, 60, 79
40
Direct, indirect and synthetic holdings by the institution of the AT1 instruments of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions) (negative amount)
56 (d), 59, 79
41
Empty set in the EU
42
Qualifying T2 deductions that exceed the T2 capital of the institution (negative amount)
56 (e)
43
Total regulatory adjustments to Additional Tier 1 (AT1) capital
Sum of rows 37 to 42
44
Additional Tier 1 (AT1) capital
Row 36 minus row 43
45
Tier 1 capital (T1 = CET1 + AT1)
Sum of row 29 and row 44
Tier 2 (T2) capital: instruments and provisions
46
Capital instruments and the related share premium accounts
62, 63
47
Amount of qualifying items referred to in Article 484 (5) and the related share premium accounts subject to phase out from T2
486 (4)
48
Qualifying own funds instruments included in consolidated T2 capital (including minority interests and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties
87, 88
49
of which: instruments issued by subsidiaries subject to phase out
486 (4)
50
Credit risk adjustments
62 (c) & (d)
51
Tier 2 (T2) capital before regulatory adjustments
Tier 2 (T2) capital: regulatory adjustments
52
Direct and indirect holdings by an institution of own T2 instruments and subordinated loans (negative amount)
63 (b) (i), 66 (a), 67
53
Holdings of the T2 instruments and subordinated loans of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)
66 (b), 68
54
Direct and indirect holdings of the T2 instruments and subordinated loans of financial sector entities where the institution does not have a significant investment in those entities (amount above 10 % threshold and net of eligible short positions) (negative amount)
66 (c), 69, 70, 79
55
Direct and indirect holdings by the institution of the T2 instruments and subordinated loans of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions) (negative amount)
66 (d), 69, 79
56
Empty set in the EU
57
Total regulatory adjustments to Tier 2 (T2) capital
Sum of rows 52 to 56
58
Tier 2 (T2) capital
Row 51 minus row 57
59
Total capital (TC = T1 + T2)
Sum of row 45 and row 58
60
Total risk weighted assets
Capital ratios and buffers
61
Common Equity Tier 1 (as a percentage of total risk exposure amount)
92 (2) (a)
62
Tier 1 (as a percentage of total risk exposure amount)
92 (2) (b)
63
Total capital (as a percentage of total risk exposure amount)
92 (2) (c)
64
Institution specific buffer requirement (CET1 requirement in accordance with article 92 (1) (a) plus capital conservation and countercyclical buffer requirements, plus systemic risk buffer, plus systemically important institution buffer expressed as a percentage of risk exposure amount)
CRD 128, 129, 130, 131, 133
65
of which: capital conservation buffer requirement
66
of which: countercyclical buffer requirement
67
of which: systemic risk buffer requirement
67a
of which: Global Systemically Important Institution (G-SII) or Other Systemically Important Institution (O-SII) buffer
68
Common Equity Tier 1 available to meet buffers (as a percentage of risk exposure amount)
CRD 128
69
[non relevant in EU regulation]
70
[non relevant in EU regulation]
71
[non relevant in EU regulation]
Amounts below the thresholds for deduction (before risk weighting)
72
Direct and indirect holdings of the capital of financial sector entities where the institution does not have a significant investment in those entities (amount below 10% threshold and net of eligible short positions)
36 (1) (h), 46, 45 56 (c), 59, 60 66 (c), 69, 70
73
Direct and indirect holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount below 10 % threshold and net of eligible short positions)
36 (1) (i), 45, 48
74
Empty set in the EU
75
Deferred tax assets arising from temporary differences (amount below 10 % threshold, net of related tax liability where the conditions in Article 38 (3) are met)
36 (1) (c), 38, 48
Applicable caps on the inclusion of provisions in Tier 2
76
Credit risk adjustments included in T2 in respect of exposures subject to standardised approach (prior to the application of the cap)
62
77
Cap on inclusion of credit risk adjustments in T2 under standardised approach
62
78
Credit risk adjustments included in T2 in respect of exposures subject to internal ratings-based approach (prior to the application of the cap)
62
79
Cap for inclusion of credit risk adjustments in T2 under internal ratings-based approach
62
Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2014 and 1 Jan 2022)
80
Current cap on CET1 instruments subject to phase out arrangements
484 (3), 486 (2) & (5)
81
Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities)
484 (3), 486 (2) & (5)
82
Current cap on AT1 instruments subject to phase out arrangements
484 (4), 486 (3) & (5)
83
Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities)
484 (4), 486 (3) & (5)
84
Current cap on T2 instruments subject to phase out arrangements
484 (5), 486 (4) & (5)
85
Amount excluded from T2 due to cap (excess over cap after redemptions and maturities)
484 (5), 486 (4) & (5)