C 05.01 - CA 5.01 - Capital Adequacy - Transitional provisions: Summary





Adjustments to CET1Adjustments to AT1Adjustments to T2Adjustments included in RWAsMemorandum items
Applicable percentageEligible amount without transitional provisions
CodeLabel010 020 030 040 050 060
010 1. TOTAL ADJUSTMENTS3864038639386413797584841
020 1.1 GRANDFATHERED INSTRUMENTS385413854038542
030 1.1.1 Grandfathered instruments: Instruments constituting state aid385443854338545
040 1.1.1.1 Instruments that qualified as own funds according to 2006/48/EC385503854938551
050 1.1.1.2 Instruments issued by institutions that are incorporated in a Member State that is subject to an Economic Adjustment Programme385473854638548
060 1.1.2 Instruments not constituting state aid385383853738539
070 1.2 MINORITY INTERESTS AND EQUIVALENTS385333853238534
080 1.2.1 Capital instruments and items that do not qualify as minority interests3853511888284844
090 1.2.2 Transitional recognition in consolidated own funds of minority interests3853611888384845
091 1.2.3 Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital3853011888084842
092 1.2.4 Transitional recognition in consolidated own funds of qualifying Tier 2 capital3853111888184843
100 1.3 OTHER TRANSITIONAL ADJUSTMENTS38632386313863385076
110 1.3.1 Unrealised gains and losses38616
120 1.3.1.1 Unrealised gains3863711890884883
130 1.3.1.2 Unrealised losses3863811890984884
133 1.3.1.3 Unrealised gains on exposures to central governments classified in the "Available for sale" category of EU-endorsed IAS395143711270667301
136 1.3.1.4 Unrealised losses on exposures to central governments classified in the "Available for sale" category of EU-endorsed IAS395143811270767302
138 1.3.1.5 Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities5540611891084885
140 1.3.2 Deductions3863538634386363815984882
150 1.3.2.1. Losses for the current financial year386253862411890684881
160 1.3.2.2. Intangible assets386203861911890484879
170 1.3.2.3. Deferred tax assets that rely on future profitability and do not arise from temporary differences386173815311890284877
180 1.3.2.4. IRB shortfall of provisions to expected losses38622386213862311890584880
190 1.3.2.5. Defined benefit pension fund assets3861811890384878
194 of which: Introduction of amendments to IAS19 - positive item8510111891184886
198 of which: Introduction of amendments to IAS19 - negative item8510211891284887
200 1.3.2.6. Own instruments3861438613386153815284876
210 1.3.2.6.1 Own CET1 instruments38586385853798811889584863
211 of which: Direct holdings385843858311889484862
212 of which: Indirect holdings385823798711889384861
220 1.3.2.6.2 Own AT1 instruments3856838567850913798211888984854
221 of which: Direct holdings38566385658509011888884853
222 of which: Indirect holdings850893798111888784852
230 1.3.2.6.3 Own T2 instruments8510085099386013799411890184871
231 of which: Direct holdings85098850973860011890084870
232 of which: Indirect holdings850963799311889984869
240 1.3.2.7. Reciprocal cross holdings3861138610386123815184875
250 1.3.2.7.1 Reciprocal cross holdings in CET1 Capital3858185092850938507311889284860
260 1.3.2.7.1.1 Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution does not have a significant investment3857038569385713798384855
270 1.3.2.7.1.2 Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution has a significant investment3857638575385773798584857
280 1.3.2.7.2 Reciprocal cross holdings in AT1 Capital8508738564850888507211888684851
290 1.3.2.7.2.1 Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution does not have a significant investment3855338552385543797784847
300 1.3.2.7.2.2 Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution has a significant investment3855938558385603797984849
310 1.3.2.7.3 Reciprocal cross holdings in T2 Capital8509585094385998507411889884868
320 1.3.2.7.3.1 Reciprocal cross holdings in T2 Capital of financial sector entities where the institution does not have a significant investment3858838587385893798984864
330 1.3.2.7.3.2 Reciprocal cross holdings in T2 Capital of financial sector entities where the institution has a significant investment3859438593385953799184866
340 1.3.2.8. Own funds instruments of financial sector entities where the institution does not have a significant investment3860438603386053814784872
350 1.3.2.8.1 CET1 instruments of financial sector entities where the institution does not have a significant investment3857338572385743798411889084856
360 1.3.2.8.2 AT1 instruments of financial sector entities where the institution does not have a significant investment3855638555385573797811888484848
370 1.3.2.8.3 T2 instruments of financial sector entities where the institution does not have a significant investment3859138590385923799011889684865
380 1.3.2.9 Deferred tax assets that are dependent on future profitability and arise from temporary differences and CET1 instruments of financial sector entities where the institution has a significant investment386093814984874
390 1.3.2.10 Own funds instruments of financial sector entities where the institution has a significant investment3860738606386083814884873
400 1.3.2.10.1 CET1 instruments of financial sector entities where the institution has a significant investment3857938578385803798611889184858
410 1.3.2.10.2 AT1 instruments of financial sector entities where the institution has a significant investment3856238561385633798011888584850
420 1.3.2.10.3 T2 instruments of financial sector entities where the institution has a significant investment3859738596385983799211889784867
425 1.3.2.11 Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items5540584859
430 1.3.3 Additional filters and deductions38627386263862885075118907




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.
Counterparty sectorDefines the sector of the counterparty of financial instruments (e.g. Central banks or Credit institutions).
Counterparty - Party other than the reporting institution in a contract or transaction.
Accounting portfolioAccounting portfolios shall mean financial instruments aggregated by valuation rules (e.g. "Available-for-sale financial assets"). Accounting portfolios only comprise financial assets and financial liabilities.
Portfolio - Defined the portfolios reported. It comprises both accounting portfolios (e.g. Available-for-sale) and prudential portfolios (e.g. trading book).
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)
Eligibility for own funds for transitional periodDefines the eligibility for the various transitional own funds items. This dimension is only applicable during the transitional period.
Computability in own funds - Specifies the way in which the item computes in own funds
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).
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