C 04.00 - CA 4 - Capital Adequacy - Memorandum Items





Amount
CodeLabel010
009 - Deferred tax assets and liabilities
010 Total deferred tax assets32373
020 Deferred tax assets that do not rely on future profitability84725
030 Deferred tax assets that rely on future profitability and do not arise from temporary differences84727
040 Deferred tax assets that rely on future profitability and arise from temporary differences84726
050 Total deferred tax liabilities32604
060 Deferred tax liabilities non deductible from deferred tax assets that rely on future profitability84753
070 Deferred tax liabilities deductible from deferred tax assets that rely on future profitability84752
080 Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and do not arise from temporary differences84751
090 Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differences84750
099 - Provisions and expected losses
100 IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures55204
110 Total credit risk adjustments, additional value adjustments and other own funds reductions eligible for inclusion in the calculation of the expected loss amount55380
120 General credit risk adjustments55201
130 Specific credit risk adjustments55202
131 Additional value adjustments and other own funds reductions33268
140 Total expected loss eligible55278
145 IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures55203
150 Specific credit risk adjustments and positions treated similarly55200
155 Total expected losses eligible55277
160 Risk weighted exposure amounts for calculating the cap to the excess of provision eligible as T270027
170 Total gross provisions eligible for inclusion in T2 capital17458
180 Risk weighted exposure amounts for calculating the cap to the provision eligible as T276880
189 - Thresholds for Common Equity Tier 1 deductions
190 Threshold non deductible of holdings in financial sector entities where an institution does not have a significant investment39640
200 10% CET1 threshold31868
210 17.65% CET1 threshold31869
225 Eligible capital for the purposes of qualifying holdings outside the financial sector117489
226 Eligible capital for the purposes of large exposures117490
229 - Investments in the capital of financial sector entities where the institution does not have a significant investment
230 Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions45237
240 Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment33375
250 Gross direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment33353
260 (-) Permitted offsetting short positions in relation to the direct gross holdings included above33389
270 Indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment33371
280 Gross indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment33355
290 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above33391
291 Synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment33373
292 Gross synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment33357
293 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above33393
300 Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions45236
310 Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment33374
320 Gross direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment33352
330 (-) Permitted offsetting short positions in relation to the direct gross holdings included above33388
340 Indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment33370
350 Gross indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment33354
360 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above33390
361 Synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment33372
362 Gross synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment33356
363 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above33392
370 Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions45238
380 Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment33378
390 Gross direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment33358
400 (-) Permitted offsetting short positions in relation to the direct gross holdings included above33394
410 Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment33376
420 Gross indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment33359
430 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above33395
431 Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment33377
432 Gross synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment33360
433 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above33396
439 - Investments in the capital of financial sector entities where the institution has a significant investment
440 Holdings of CET1 capital of financial sector entities where the institution has a significant investment, net of short positions45240
450 Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment33384
460 Gross direct holdings of CET1 capital of financial sector entities where the institution has a significant investment33362
470 (-) Permitted offsetting short positions in relation to the direct gross holdings included above33398
480 Indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment33380
490 Gross indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment33364
500 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above33400
501 Synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment33382
502 Gross synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment33366
503 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above33402
510 Holdings of AT1 capital of financial sector entities where the institution has a significant investment, net of short positions45239
520 Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment33383
530 Gross direct holdings of AT1 capital of financial sector entities where the institution has a significant investment33361
540 (-) Permitted offsetting short positions in relation to the direct gross holdings included above33397
550 Indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment33379
560 Gross indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment33363
570 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above33399
571 Synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment33381
572 Gross synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment33365
573 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above33401
580 Holdings of T2 capital of financial sector entities where the institution has a significant investment, net of short positions45241
590 Direct holdings of T2 capital of financial sector entities where the institution has a significant investment33387
600 Gross direct holdings of T2 capital of financial sector entities where the institution has a significant investment33367
610 (-) Permitted offsetting short positions in relation to the direct gross holdings included above33403
620 Indirect holdings of T2 capital of financial sector entities where the institution has a significant investment33385
630 Gross indirect holdings of T2 capital of financial sector entities where the institution has a significant investment33368
640 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above33404
641 Synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment33386
642 Gross synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment33369
643 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above33405
649 - Total risk weighted assets of amounts not deducted from the corresponding capital category:
650 Risk weighted exposures of CET1 holdings in financial sector entities which are not deducted from the institution's CET1 capital118915
660 Risk weighted exposures of AT1 holdings in financial sector entities which are not deducted from the institution's AT1 capital118913
670 Risk weighted exposures of T2 holdings in financial sector entities which are not deducted from the institution's T2 capital118914
679 - Temporary waiver from deduction from own funds
680 Holdings on CET1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived33272
690 Holdings on CET1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived33275
700 Holdings on AT1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived33271
710 Holdings on AT1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived33274
720 Holdings on T2 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived33273
730 Holdings on T2 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived33276
739 - Capital buffers
740 Combined Buffer Requirement85047
750 Capital conservation buffer85046
760 Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State85050
770 Institution specific countercyclical capital buffer85048
780 Systemic risk buffer85049
790 Systemically important institution buffer85051
800 Global Systemically Important Institution buffer85052
810 Other Systemically Important Institution buffer85053
819 - Pillar II requirements
820 Own funds requirements related to Pillar II adjustments85035
829 - Additional information for investment firms
830 Initial capital84754
840 Own funds based on Fixed overheads84717
845 - Additional information for calculation of reporting thresholds
850 Non-domestic original exposures85032
860 Total original exposures85033
865 - Basel I floor
870 Adjustments to total own funds109490
880 Own funds fully adjusted for Basel I floor109488
890 Own funds requirements for Basel I floor109489
900 Own funds requirements for Basel I floor - SA alternative109487
910 Deficit of total capital as regards the minimum own funds requirements of the Basel I floor149629




Dimensions
MetricDetails the data type (e.g. monetary, percentage, string) of the data point. In XBRL, it is the "primary item". Generally, it indicates the "metrics" of the Main category provided (i.e. answers the question: how is measured?). It should be defined for each data point. In the case of monetary values, when the data point is referred to a (change during a) period of time, the member name shall finish in "(flow)". When the member name has other terminations, the data point is a measurement at a date (i.e. "stock").
Metric - Details the data type (e.g. monetary, percentage, string) of the data point. In XBRL, it is the "primary item". Generally, it indicates the "metrics" of the Main category provided (i.e. answers the question: how is measured?). It should be defined for each data point. In the case of monetary values, when the data point is referred to a (change during a) period of time, the member name shall finish in "(flow)". When the member name has other terminations, the data point is a measurement at a date (i.e. "stock").
BaseDefines the basic conceptual meaning of a data point. Identifies the framework in which a data point is included. For FINREP, it indicates in which group of element of the financial statement should be included the data point (e.g. assets, liabilities, equity, income, expenses). For COREP, it indicates whether the data point should be computed in the numerator (own funds) or the denominator (exposures) of the Pillar I solvency ratio. It determines whether the data point has a "debit" or a "credit" attribute.
Base items - Defines the basic conceptual meaning of a data point. Identifies the framework in which a data point is included. For FINREP, it indicates in which group of element of the financial statement should be included the data point (e.g. assets, liabilities, equity, income, expenses). For COREP, it indicates whether the data point should be computed in the numerator (own funds) or the denominator (exposures) of the Pillar I solvency ratio. It may determine whether the data point has a "debit" or a "credit" attribute.
Main categorySpecifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
Main category - Specifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
Approach for prudential purposesApproach used for the calculation of capital requirements.
Approach - Approach used for the calculation of capital requirements (or exposure value in LR)
Own fundsSpecifies the eligibility for the various levels of own funds for the fully phased-in period (without transitional provisions).
Computability in own funds - Specifies the way in which the item computes in own funds
Exposure classDefines the exposure class for capital requirement purposes
Exposure classes - Defines the exposure class for capital requirement purposes
Type of riskIndicates the type of risk arising from exposures or transactions (e.g. credit risk or market risk).
Type of risk - Indicates the type of risk arising from exposures or transactions (e.g. credit risk or market risk).
Impairment statusStatus for monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted).
Impairment - Concepts related with monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted)
Location of the activitiesIdentifies the nature of the geographical area where activities are undertaken. "Location" means the jurisdiction of incorporation of the legal entity which has recognised the asset or liability; for branches, it means the jurisdiction of residence.
Boolean total - Dimensions having only two values (usually denoted true and false)
Main category of the underlyingDefines the type of instrument underlying another balance or transaction (e.g. short position).
Main category - Specifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
Related parties/RelationshipsDefines the relationship between the reporting institution with an entity or a person; in particular, it specifies the type of related party.
Related parties/Relationships - Defines the relationship between the reporting institution with an entity or a person; in particular, it specifies the type of related party.
Significant investmentsFor the purposes of deductions of own funds, it indicates whether the reporting institutions has a significant investment in another entity.
Portfolio - Defined the portfolios reported. It comprises both accounting portfolios (e.g. Available-for-sale) and prudential portfolios (e.g. trading book).