C 01.00 - CA 1 - Capital Adequacy - Own funds definition





Amount
CodeLabel010
010 OWN FUNDS33413
015 TIER 1 CAPITAL84817
020 COMMON EQUITY TIER 1 CAPITAL33411
030 Capital instruments eligible as CET1 Capital33306
040 Paid up capital instruments32673
045 Of which: Capital instruments subscribed by public authorities in emergency situations117442
050 Memorandum item: Capital instruments not eligible32675
060 Share premium32681
070 (-) Own CET1 instruments33299
080 (-) Direct holdings of CET1 instruments32669
090 (-) Indirect holdings of CET1 instruments33295
091 (-) Synthetic holdings of CET1 instruments33297
092 (-) Actual or contingent obligations to purchase own CET1 instruments33301
130 Retained earnings33309
140 Previous years retained earnings32679
150 Profit or loss eligible33307
160 Profit or loss attributable to owners of the parent32678
170 (-) Part of interim or year-end profit not eligible33308
180 Accumulated other comprehensive income32671
200 Other reserves32677
210 Funds for general banking risk32676
220 Transitional adjustments due to grandfathered CET1 Capital instruments38541
230 Minority interest given recognition in CET1 capital33293
240 Transitional adjustments due to additional minority interests38533
250 Adjustments to CET1 due to prudential filters33329
260 (-) Increases in equity resulting from securitised assets33340
270 Cash flow hedge reserve32682
280 Cumulative gains and losses due to changes in own credit risk on fair valued liabilities33341
285 Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities55216
290 (-) Value adjustments due to the requirements for prudent valuation33342
300 (-) Goodwill33336
310 (-) Goodwill accounted for as intangible asset32692
320 (-) Goodwill included in the valuation of significant investments109293
330 Deferred tax liabilities associated to goodwill32683
340 (-) Other intangible assets33337
350 (-) Other intangible assets before deduction of deferred tax liabilities32693
360 Deferred tax liabilities associated to other intangible assets32684
370 (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities33334
380 (-) IRB shortfall of credit risk adjustments to expected losses33339
390 (-)Defined benefit pension fund assets109296
400 (-)Defined benefit pension fund assets109292
410 Deferred tax liabilities associated to defined benefit pension fund assets32687
420 Defined benefit pension fund assets which the institution has an unrestricted ability to use32688
430 (-) Reciprocal cross holdings in CET1 Capital33327
440 (-) Excess of deduction from AT1 items over AT1 Capital (see 1.2.10)33407
450 (-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1.250% risk weight109294
460 (-) Securitisation positions which can alternatively be subject to a 1.250% risk weight109203
470 (-) Free deliveries which can alternatively be subject to a 1.250% risk weight109295
471 (-) Positions in a basket for which an institution cannot determine the risk weight under the IRB approach, and can alternatively be subject to a 1.250% risk weight109056
472 (-) Equity exposures under an internal models approach which can alternatively be subject to a 1.250% risk weight109143
480 (-) CET1 instruments of financial sector entities where the institution does not have a significant investment33311
490 (-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences33330
500 (-) CET1 instruments of financial sector entities where the institution has a significant investment33314
510 (-) Amount exceeding the 17.65% threshold33331
520 Other transitional adjustments to CET1 Capital38632
524 (-) Additional deductions of CET1 Capital due to Article 3 CRR55218
529 CET1 capital elements or deductions - other33345
530 ADDITIONAL TIER 1 CAPITAL33410
540 Capital instruments eligible as AT1 Capital33305
550 Paid up capital instruments32672
560 Memorandum item: Capital instruments not eligible32674
570 Share premium32680
580 (-) Own AT1 instruments33298
590 (-) Direct holdings of AT1 instruments32668
620 (-) Indirect holdings of AT1 instruments33294
621 (-) Synthetic holdings of AT1 instruments33296
622 (-) Actual or contingent obligations to purchase own AT1 instruments33300
660 Transitional adjustments due to grandfathered AT1 Capital instruments38540
670 Instruments issued by subsidiaries that are given recognition in AT1 Capital33292
680 Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries38532
690 (-) Reciprocal cross holdings in AT1 Capital32685
700 (-) AT1 instruments of financial sector entities where the institution does not have a significant investment33310
710 (-) AT1 instruments of financial sector entities where the institution has a significant investment33313
720 (-) Excess of deduction from T2 items over T2 Capital33406
730 Other transitional adjustments to AT1 Capital38631
740 Excess of deduction from AT1 items over AT1 Capital (deducted in CET1)33408
744 (-) Additional deductions of AT1 Capital due to Article 3 CRR55217
748 AT1 capital elements or deductions - other33344
750 TIER 2 CAPITAL33412
760 Capital instruments and subordinated loans eligible as T2 Capital33343
770 Paid up capital instruments and subordinated loans32691
780 Memorandum item: Capital instruments and subordinated loans not eligible32690
790 Share premium32694
800 (-) Own T2 instruments33304
810 (-) Direct holdings of T2 instruments32670
840 (-) Indirect holdings of T2 instruments33302
841 (-) Synthetic holdings of T2 instruments33303
842 (-) Actual or contingent obligations to purchase own T2 instruments33328
880 Transitional adjustments due to grandfathered T2 Capital instruments and subordinated loans38542
890 Instruments issued by subsidiaries that are given recognition in T2 Capital33291
900 Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries38534
910 IRB Excess of provisions over expected losses eligible33338
920 SA General credit risk adjustments17459
930 (-) Reciprocal cross holdings in T2 Capital32686
940 (-) T2 instruments of financial sector entities where the institution does not have a significant investment33312
950 (-) T2 instruments of financial sector entities where the institution has a significant investment33315
960 Other transitional adjustments to T2 Capital38633
970 Excess of deduction from T2 items over T2 Capital (deducted in AT1)33409
974 (-) Additional deductions of T2 Capital due to Article 3 CRR55219
978 T2 capital elements or deductions - other33346




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
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).
Controlling and non-controlling ownersFor equity components, it indicates whether they belong to the owners of the parent or to non-controlling owners (minority interests).
Boolean total - Dimensions having only two values (usually denoted true and false)
CounterpartySpecifies whether the counterparty is to be considered a large regulated financial entity according to the CRR.
Counterparty - Party other than the reporting institution in a contract or transaction.
Main category that generates the deferred tax liabilityDefines the main category generating the deferred tax liability.
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.
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.
PurposeDefines the purpose of a balance or transaction.
Purpose - Purpose of the contract or transaction.
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).
Transitionally treated as in Own FundsThose items are included transitionally as a higher (instruments) or lower (deductions) in level of own funds, although they do not meet the criteria (instruments).
Computability in own funds - Specifies the way in which the item computes in own funds