ANNEX V
Instructions for completing the own funds disclosure template
For the purposes of the own funds disclosure template, regulatory adjustments comprise deductions from own funds and prudential filters.
Instructions for completing the own funds disclosure template
Row number
Explanation
1
Capital instruments and the related share premium accounts in accordance with Articles 26 (1), 27, 28, 29 of Regulation (EU) No 575/2013 and the EBA list as referred to in Article 26 (3) of the same regulation.
2
Retained earnings prior to all regulatory adjustments in accordance with Article 26 (1) (c) of Regulation (EU) No 575/2013 (prior to the inclusion of any interim net profits or losses).
3
Amount of accumulated other comprehensive income and other reserves in accordance with Article 26 (1) (d) and (e) of Regulation (EU) No 575/2013.
3a
Amount of funds for general banking risk in accordance with Article 26 (1) (f) of Regulation (EU) No 575/2013.
4
Amount of qualifying items referred to in Article 484 (3) of Regulation (EU) No 575/2013 and the related share premium accounts subject to phase out from CET1 as described in Article 486 (2) of Regulation (EU) No 575/2013.
5
Minority interests (amount allowed in consolidated CET1) as per Article 84 of Regulation (EU) No 575/2013.
5a
Independently reviewed interim profits net of any foreseeable charge or dividend as per Article 26 (2) of Regulation (EU) No 575/2013.
6
Sum of rows 1 to 5a.
7
Additional value adjustments in accordance with Article 34 and 105 of Regulation (EU) No 575/2013 (negative amount).
8
Intangible assets (net of related tax liability) in accordance with Articles 36 (1) (b) and 37 of Regulation (EU) No 575/2013.
9
[An Empty Set under Regulation (EU) No 575/2013].
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) in accordance with Articles 36 (1) (c) and 38 of Regulation (EU) No 575/2013 (negative amount).
11
Fair value reserves related to gains or losses on cash flow hedges in accordance with Article 33 (a) of Regulation (EU) No 575/2013.
12
Negative amounts resulting from the calculation of expected loss amounts in accordance with Articles 36 (1) (d) and 40 of Regulation (EU) No 575/2013.
13
Any increase in equity that results from securitised assets in accordance with Article 32 (1) of Regulation (EU) No 575/2013 (negative amount).
14
Gains or losses on liabilities valued at fair value resulting from changes in own credit standing in accordance with Article 33 (b) of Regulation (EU) No 575/2013.
15
Defined-benefit pension fund assets in accordance with Articles 36 (1) (e) and 41 of Regulation (EU) No 575/2013 (negative amount).
16
Direct and indirect holdings by an institution of own CET1 instruments as described in Articles 36 (1) (f) and 42 of Regulation (EU) No 575/2013 (negative amount).
17
Direct, indirect and synthetic holdings of the CET1 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 as described in Articles 36 (1) (g) and 44 of Regulation (EU) No 575/2013 (negative amount).
18
Direct, indirect and synthetic holdings 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) as described in Articles 36 (1) (h), 43, 45, 46 and 49 (2) (3) of Regulation (EU) No 575/2013 (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) as described in Articles 36 (1) (i), 43, 45, 47, 48 (1) (b), and 49 (1) to (3) of Regulation (EU) No 575/2013 (negative amount).
20
[An Empty Set under Regulation (EU) No 575/2013]
20a
Exposure amount which qualifies for a RW of 1250%, where the institution opts for the deduction alternative, as described in Article 36 (1) (k) of Regulation (EU) No 575/2013.
20b
Of the amount reported in 20a, the amount relating to qualifying holdings outside the financial sector in accordance with Articles 36 (1) (k) and 89 to 86 of Regulation (EU) No 575/2013 (negative amount).
20c
Of the amount reported in 20a, the amount relating to securitization positions, in accordance with Articles 36 (1) (k) (ii), 243 (1) (b), 244 (1) (b) and 258 of Regulation (EU) No 575/2013 (negative amount).
20d
Of the amount reported in 20a, the amount relating to free deliveries in accordance with Articles 36 (1) (k) (ii) and 379(3) of Regulation (EU) No 575/2013 (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) are met) as described in Articles 36 (1) (c), 38 and 48 (1) (a) of Regulation (EU) No 575/2013 (negative amount).
22
Amount exceeding the 15% threshold in accordance with Article 48 (1) of Regulation (EU) No 575/2013 (negative amount).
23
Of the amount reported in 22, the amount of 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 as described in Articles 36 (1) (i) and 48 (1) (b) of Regulation (EU) No 575/2013.
24
[An Empty Set under Regulation (EU) No 575/2013].
25
Of the amount reported in 22 the amount of deferred tax assets arising from temporary differences as described in Articles 36 (1) (c), 38 and 48 (1) (a) of Regulation (EU) No 575/2013.
25a
Losses for the financial year in accordance with Article 36 (1) (a) of Regulation (EU) No 575/2013 (negative amount).
25b
Amount of foreseeable tax charges relating to CET1 items foreseeable at the moment of their calculation, 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 applied to cover risks or losses, in accordance with Article 36 (1) (l) of Regulation (EU) No 575/2013 (negative amount).
27
Qualifying AT1 deductions that exceed the AT1 capital of the institution as described in Article 36 (1) (j) of Regulation (EU) No 575/2013 (negative amount).
28
Total regulatory adjustments to CET1, to be calculated as the sum of rows 7 to 20a, 21, 22 and 25a to 27.
29
Common Equity Tier 1 (CET1) capital, to be calculated as row 6 minus row 28.
30
Capital instruments and the related share premium accounts as per Articles 51 and 52 of Regulation (EU) No 575/2013.
31
The amount in row 30 classified as equity under applicable accounting standards.
32
The amount in row 30 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 as described in Article 486 (3) of Regulation (EU) No 575/2013
34
Qualifying T1 capital included in consolidated AT1 capital (including minority interests not included in row 5) issued by subsidiaries and held by third parties as described in Articles 85 and 86 of Regulation (EU) No 575/2013.
35
The amount reported in row 34 that relates to the instruments issued by subsidiaries subject to phase out as described in Article 486 (3) of Regulation (EU) No 575/2013.
36
The sum of rows 30, 33 and 34.
37
Direct and indirect holdings by an institution of own AT1 instruments as described in Articles 52 (1) (b), 56 (a) and 57 of Regulation (EU) No 575/2013 (negative amount).
38
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 as described in Articles 56 (b) and 58 of Regulation (EU) No 575/2013 (negative amount).
39
Direct and indirect 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) as described in Articles 56 (c), 60 and 59 of Regulation (EU) No 575/2013 (negative amount).
40
Direct and indirect 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) as described in Articles 56 (d) and 59 of Regulation (EU) No 575/2013 (negative amount).
41
[An Empty Set under Regulation (EU) No 575/2013.
42
Qualifying T2 deductions that exceed the T2 capital of the institution as described in Articles 56 (e) of Regulation (EU) No 575/2013 (negative amount).
43
The sum of rows 37 to 42.
44
Additional Tier 1 (AT1) capital, to be calculated as row 36 minus row 43.
45
Tier 1 capital, to be calculated as row 29 plus row 44.
46
Capital instruments and the related share premium accounts as described in Articles 62 and 63 of Regulation (EU) No 575/2013.
47
Amount of qualifying items referred to in Article 484 (5) and the related share premium accounts subject to phase out from T2 as described in Article 486 (4) of Regulation (EU) No 575/2013.
48
Qualifying own funds instruments included in consolidated T2 capital (including minority interests and AT1 instruments not included in rows 5 or34) issued by subsidiaries and held by third parties as described in Articles 87 and 88 of Regulation (EU) No 575/2013.
49
Of the amount reported in 48, the amount relating to instruments issued by subsidiaries subject to phase out, as described in Article 486 (4) of Regulation (EU) No 575/2013.
50
Credit risk adjustments in accordance with Articles 62 (c) and (d) of Regulation (EU) No 575/2013.
51
The sum of rows 46 to 48 and row 50.
52
Direct and indirect holdings by an institution of own T2 instruments and subordinated loans as described in Articles 63 (b) (i), 66 (a) and 67 of Regulation (EU) No 575/2013.
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 as described in Article 66 (b) and 68 of Regulation (EU) No 575/2013 (negative amount).
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) as described in Articles 66 (c), 69 and 70 of Regulation (EU) No 575/2013 (negative amount).
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) as described in Articles 66 (d) and 69 of Regulation (EU) No 575/2013 (negative amount).
56
[An Empty Set under Regulation (EU) No 575/2013]
57
The sum of rows 52 to 56.
58
Tier 2 (T2) capital, to be calculated as row 51 minus row 57.
59
Total capital, to be calculated as row 45 plus row 58.
60
Total risk weighted assets of the reporting group.
61
Common Equity Tier 1 (as a percentage of risk exposure amount), to be calculated as row 29 divided by row 60 (expressed as a percentage) in accordance with Article 92 (2) (a) of Regulation (EU) No 575/2013.
62
Tier 1 (as a percentage of risk exposure amount), to be calculated as row 45 divided by row 60 (expressed as a percentage) in accordance with Article 92 (2) (b) of Regulation (EU) No 575/2013.
63
Total capital (as a percentage of risk exposure amount), to be calculated as row 59 divided by row 60 (expressed as a percentage) in accordance with Article 92 (2) (c) of Regulation (EU) No 575/2013.
64
Institution-specific buffer requirement (CET1 requirement in accordance with Article 92 (1) (a) of Regulation (EU) No 575/2013 plus capital conservation and countercyclical buffer requirements, plus systemic risk buffer requirement, plus systemically important institution buffer expressed as a percentage of risk exposure amount). To be calculated as 4.5% plus 2.5% plus the countercyclical buffer requirement calculated in accordance with Articles 128, 129 and 130 of Directive 2013/36/EU, plus the systemic buffer requirement (where applicable) calculated in accordance with Article 133 of Directive 2013/36/EU, plus the systemically important institution buffer (G-SII or O-SII buffer) calculated in accordance with Article 131 of Directive 2013/36/EU. This row will show the CET1 ratio below which the institution will become subject to constraints on distributions.
65
The amount in row 64 (expressed as a percentage of risk weighed assets) that relates to the capital conservation buffer), i.e. banks will report 2.5% here.
66
The amount in row 64 (expressed as a percentage of risk weighed assets) that relates to the countercyclical buffer requirement.
67
The amount in row 64 (expressed as a percentage of risk weighed assets) that relates to the systemic risk buffer requirement.
67a
The amount in row 64 (expressed as a percentage of risk weighed assets) that relates to the G-SII or O-SII buffer requirement.
68
Common Equity Tier 1 available to meet buffers (as a percentage of risk exposure amount). To be calculated as the CET1 capital of the institution, less any Common Equity Tier 1 items used to meet the institution's Tier 1 and Total capital requirements.
69
[non relevant in EU regulation]
71
[non relevant in EU regulation]
71
[non relevant in EU regulation]
72
Direct and indirect holdings 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) in accordance with Articles 36 (1) (h), 45, 46, 56 (c), 59, 60, 66 (c), 70 and 69 of Regulation (EU) No 575/2013.
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) in accordance with Articles 36 (1) (i), 45 and 48 of Regulation (EU) No 575/2013.
74
[An Empty Set under Regulation (EU) No 575/2013]
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) in accordance with Articles 36 (1) (c), 38 and 48 of Regulation (EU) No 575/2013.
76
Credit Risk Adjustments included in T2 in respect of exposures subject to standardized approach in accordance with Article 62 of Regulation (EU) No 575/2013.
77
Cap on inclusion of credit risk adjustments in T2 under standardized approach in accordance with Article 62 of Regulation (EU) No 575/2013.
78
Credit risk adjustments included in T2 in respect of exposures subject to internal ratings-based approach in accordance with Article 62 of Regulation (EU) No 575/2013.
79
Cap for inclusion of credit risk adjustments in T2 under internal ratings-based approach in accordance with Article 62 of Regulation (EU) No 575/2013.
80
Current cap on CET1 instruments subject to phase out arrangements in accordance with Articles 484 (3), 486 (2) and (5) of Regulation (EU) No 575/2013.
81
Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities) in accordance with Articles 484 (3), 486 (2) and (5) of Regulation (EU) No 575/2013.
82
Current cap on AT1 instruments subject to phase out arrangements in accordance with Articles 484 (4), 486 (3) and (5) of Regulation (EU) No 575/2013.
83
Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities) in accordance with Articles 484 (4), 486 (3) and (5) of Regulation (EU) No 575/2013.
84
Current cap on T2 instruments subject to phase out arrangements in accordance with Articles 484 (5), 486 (4) and (5) of Regulation (EU) No 575/2013.
85
Amount excluded from T2 due to cap (excess over cap after redemptions and maturities) in accordance with Articles 484 (5), 486 (4) and (5) of Regulation (EU) No 575/2013.
