Template EU CC1 - Composition of regulatory own funds
(a) | (b) | ||
Amounts | Source based on reference numbers/letters of the balance sheet under the regulatory scope of consolidation | ||
Common Equity Tier 1 (CET1) capital: instruments and reserves | |||
1 | Capital instruments and the related share premium accounts | (h) | |
of which: Instrument type 1 | |||
of which: Instrument type 2 | |||
of which: Instrument type 3 | |||
2 | Retained earnings | ||
3 | Accumulated other comprehensive income (and other reserves) | ||
EU-3a | Funds for general banking risk | ||
4 | Amount of qualifying items referred to in Article 484 (3) CRR and the related share premium accounts subject to phase out from CET1 | ||
5 | Minority interests (amount allowed in consolidated CET1) | ||
EU-5a | Independently reviewed interim profits net of any foreseeable charge or dividend | ||
6 | Common Equity Tier 1 (CET1) capital before regulatory adjustments | ||
Common Equity Tier 1 (CET1) capital: regulatory adjustments | |||
7 | Additional value adjustments (negative amount) | ||
8 | Intangible assets (net of related tax liability) (negative amount) | (a)minus (d) | |
9 | Not applicable | ||
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) CRR are met) (negative amount) | ||
11 | Fair value reserves related to gains or losses on cash flow hedges of financial instruments that are not valued at fair value | ||
12 | Negative amounts resulting from the calculation of expected loss amounts | ||
13 | Any increase in equity that results from securitised assets (negative amount) | ||
14 | Gains or losses on liabilities valued at fair value resulting from changes in own credit standing | ||
15 | Defined-benefit pension fund assets (negative amount) | ||
16 | Direct, indirect and synthetic holdings by an institution of own CET1 instruments (negative amount) | ||
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) | ||
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) | ||
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) | ||
20 | Not applicable | ||
EU-20a | Exposure amount of the following items which qualify for a RW of 1 250 %, where the institution opts for the deduction alternative | ||
EU-20b | of which: qualifying holdings outside the financial sector (negative amount) | ||
EU-20c | of which: securitisation positions (negative amount) | ||
EU-20d | of which: free deliveries (negative amount) | ||
21 | Deferred tax assets arising from temporary differences (amount above 10% threshold, net of related tax liability where the conditions in Article 38 (3) CRR are met) (negative amount) | ||
22 | Amount exceeding the 17,65% threshold (negative amount) | ||
23 | of which: 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 | ||
24 | Not applicable | ||
25 | of which: deferred tax assets arising from temporary differences | ||
EU-25a | Losses for the current financial year (negative amount) | ||
EU-25b | Foreseeable tax charges relating to CET1 items except where the institution suitably adjusts the amount of CET1 items insofar as such tax charges reduce the amount up to which those items may be used to cover risks or losses (negative amount) | ||
26 | Not applicable | ||
27 | Qualifying AT1 deductions that exceed the AT1 items of the institution (negative amount) | ||
27a | Other regulatory adjustments | ||
28 | Total regulatory adjustments to Common Equity Tier 1 (CET1) | ||
29 | Common Equity Tier 1 (CET1) capital | ||
Additional Tier 1 (AT1) capital: instruments | |||
30 | Capital instruments and the related share premium accounts | (i) | |
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) CRR and the related share premium accounts subject to phase out from AT1 | ||
EU-33a | Amount of qualifying items referred to in Article 494a(1) CRR subject to phase out from AT1 | ||
EU-33b | Amount of qualifying items referred to in Article 494b(1) CRR subject to phase out from AT1 | ||
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 | ||
35 | of which: instruments issued by subsidiaries subject to phase out | ||
36 | Additional Tier 1 (AT1) capital before regulatory adjustments | ||
Additional Tier 1 (AT1) capital: regulatory adjustments | |||
37 | Direct, indirect and synthetic holdings by an institution of own AT1 instruments (negative amount) | ||
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) | ||
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) | ||
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) | ||
41 | Not applicable | ||
42 | Qualifying T2 deductions that exceed the T2 items of the institution (negative amount) | ||
42a | Other regulatory adjustments to AT1 capital | ||
43 | Total regulatory adjustments to Additional Tier 1 (AT1) capital | ||
44 | Additional Tier 1 (AT1) capital | ||
45 | Tier 1 capital (T1 = CET1 + AT1) | ||
Tier 2 (T2) capital: instruments | |||
46 | Capital instruments and the related share premium accounts | ||
47 | Amount of qualifying items referred to in Article 484(5) CRR and the related share premium accounts subject to phase out from T2 as described in Article 486(4) CRR | ||
EU-47a | Amount of qualifying items referred to in Article 494a(2) CRR subject to phase out from T2 | ||
EU-47b | Amount of qualifying items referred to in Article 494b(2) CRR subject to phase out from T2 | ||
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 | ||
49 | of which: instruments issued by subsidiaries subject to phase out | ||
50 | Credit risk adjustments | ||
51 | Tier 2 (T2) capital before regulatory adjustments | ||
Tier 2 (T2) capital: regulatory adjustments | |||
52 | Direct, indirect and synthetic holdings by an institution of own T2 instruments and subordinated loans (negative amount) | ||
53 | Direct, indirect and synthetic 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) | ||
54 | Direct, indirect and synthetic 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) | ||
54a | Not applicable | ||
55 | Direct, indirect and synthetic 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) | ||
56 | Not applicable | ||
EU-56a | Qualifying eligible liabilities deductions that exceed the eligible liabilities items of the institution (negative amount) | ||
EU-56b | Other regulatory adjustments to T2 capital | ||
57 | Total regulatory adjustments to Tier 2 (T2) capital | ||
58 | Tier 2 (T2) capital | ||
59 | Total capital (TC = T1 + T2) | ||
60 | Total Risk exposure amount | ||
Capital ratios and requirements including buffers | |||
61 | Common Equity Tier 1 capital | ||
62 | Tier 1 capital | ||
63 | Total capital | ||
64 | Institution CET1 overall capital requirements | ||
65 | of which: capital conservation buffer requirement | ||
66 | of which: countercyclical capital buffer requirement | ||
67 | of which: systemic risk buffer requirement | ||
EU-67a | of which: Global Systemically Important Institution (G-SII) or Other Systemically Important Institution (O-SII) buffer requirement | ||
EU-67b | of which: additional own funds requirements to address the risks other than the risk of excessive leverage | ||
68 | Common Equity Tier 1 capital (as a percentage of risk exposure amount) available after meeting the minimum capital requirements | ||
National minima (if different from Basel III) | |||
Template EU CC2 - reconciliation of regulatory own funds to balance sheet in the audited financial statements
Flexible template. Rows have to be disclosed in line with the balance sheet included in the audited financial statements of the institutions. Columns shall be kept fixed, unless the institution has the same accounting and regulatory scope of consolidation, in which case columns (a) and (b) shall be merged
a | b | c | ||
Balance sheet as in published financial statements | Under regulatory scope of consolidation | Reference | ||
As at period end | As at period end | |||
Assets – Breakdown by asset clases according to the balance sheet in the published financial statements | ||||
1 | ||||
2 | ||||
3 | ||||
xxx | Total assets | |||
Liabilities - Breakdown by liability clases according to the balance sheet in the published financial statements | ||||
1 | ||||
2 | ||||
3 | ||||
xxx | Total liabilities | |||
Shareholders' Equity | ||||
1 | ||||
2 | ||||
3 | ||||
xxx | Total shareholders' equity | |||
Template EU CCA: Main features of regulatory own funds instruments and eligible liabilities instruments
a | ||
Qualitative or quantitative information - Free format | ||
1 | Issuer | |
2 | Unique identifier (eg CUSIP, ISIN or Bloomberg identifier for private placement) | |
2a | Public or private placement | |
3 | Governing law(s) of the instrument | |
3a | Contractual recognition of write down and conversion powers of resolution authorities | |
Regulatory treatment | ||
4 | Current treatment taking into account, where applicable, transitional CRR rules | |
5 | Post-transitional CRR rules | |
6 | Eligible at solo/(sub-)consolidated/ solo&(sub-)consolidated | |
7 | Instrument type (types to be specified by each jurisdiction) | |
8 | Amount recognised in regulatory capital or eligible liabilities (Currency in million, as of most recent reporting date) | |
9 | Nominal amount of instrument | |
EU-9a | Issue price | |
EU-9b | Redemption price | |
10 | Accounting classification | |
11 | Original date of issuance | |
12 | Perpetual or dated | |
13 | Original maturity date | |
14 | Issuer call subject to prior supervisory approval | |
15 | Optional call date, contingent call dates and redemption amount | |
16 | Subsequent call dates, if applicable | |
Coupons / dividends | ||
17 | Fixed or floating dividend/coupon | |
18 | Coupon rate and any related index | |
19 | Existence of a dividend stopper | |
EU-20a | Fully discretionary, partially discretionary or mandatory (in terms of timing) | |
EU-20b | Fully discretionary, partially discretionary or mandatory (in terms of amount) | |
21 | Existence of step up or other incentive to redeem | |
22 | Noncumulative or cumulative | |
23 | Convertible or non-convertible | |
24 | If convertible, conversion trigger(s) | |
25 | If convertible, fully or partially | |
26 | If convertible, conversion rate | |
27 | If convertible, mandatory or optional conversion | |
28 | If convertible, specify instrument type convertible into | |
29 | If convertible, specify issuer of instrument it converts into | |
30 | Write-down features | |
31 | If write-down, write-down trigger(s) | |
32 | If write-down, full or partial | |
33 | If write-down, permanent or temporary | |
34 | If temporary write-down, description of write-up mechanism | |
34a | Type of subordination (only for eligible liabilities) | |
EU-34b | Ranking of the instrument in normal insolvency proceedings | |
35 | Position in subordination hierarchy in liquidation (specify instrument type immediately senior to instrument) | |
36 | Non-compliant transitioned features | |
37 | If yes, specify non-compliant features | |
37a | Link to the full term and conditions of the instrument (signposting) | |
(1) Insert ‘N/A’ if the question is not applicable | ||