LegalizeCommission Implementing Regulation (EU) 2021/2284 of 10 December 2021 laying down implementing technical standards for the application of Regulation (EU) 2019/2033 of the European Parliament and of the Council with regard to supervisory reporting and disclosures of investment firms (Text with EEA relevance)
| Legal references and instructions | |
|---|---|
| Row | Legal references and instructions |
| 1 | Own funds Article 9(1) of Regulation (EU) 2019/2033. The own funds of an investment firm shall consist of the sum of its Common equity Tier 1 Capital, Additional Tier 1 Capital and Tier 2 Capital. This row is the sum of rows 2 and 40. |
| 2 | Tier 1 capital The Tier 1 capital is the sum of Common Equity Tier 1 Capital and Additional Tier 1 capital. This row is the sum of rows 3 and 28. |
| 3 | Common Equity Tier 1 capital Article 9(1) of Regulation (EU) 2019/2033. Article 50 of Regulation (EU) No 575/2013. The total sum of rows 4 to 12 and 27 shall be disclosed. |
| 4 | Fully paid up capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (a), and Articles 27 to 31 of Regulation (EU) No 575/2013 Capital instruments of mutual, cooperative societies or similar institutions Articles 27 and 29 of Regulation (EU) No 575/2013 shall be included. The share premium related to the instruments shall not be included. Capital instruments subscribed by public authorities in emergency situations shall be included if all conditions of Article 31 of Regulation (EU) No 575/2013 are fulfilled. |
| 5 | Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (b), of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be disclosed in this item shall be the part related to the "Paid up capital instruments". |
| 6 | Retained earnings Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (c), of Regulation (EU) No 575/2013. Retained earnings shall include the previous year retained earnings plus the eligible interim or year-end profits |
| 7 | Accumulated other comprehensive income Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (d), of Regulation (EU) No 575/2013. |
| 8 | Other reserves Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (117), and Article 26(1), point (e) of Regulation (EU) No 575/2013. The amount to be disclosed shall be net of any tax charge foreseeable at the moment of the calculation. |
| 9 | Minority interest given recognition in CET1 capital Sum of all the amounts of minority interests of subsidiaries included in consolidated CET1. |
| 10 | Adjustments to CET1 due to prudential filters Article 9(1) point (i), of Regulation (EU) 2019/2033. Articles 32 to 35 of Regulation (EU) No 575/2013. |
| 11 | Other funds Article 9(4) of Regulation (EU) 2019/2033. |
| 12 | (-)TOTAL DEDUCTIONS FROM COMMON EQUITY TIER 1 The total sum of row 13 and rows 17 to 26 shall be disclosed. |
| 13 | (-) Own CET1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013. Own CET1 held by the reporting institution or group at the reporting date. Subject to exceptions in Article 42 of Regulation (EU) No 575/2013. Holdings on shares included as "Capital instruments not eligible" shall not be disclosed in this row. The amount to be disclosed shall include the share premium related to the own shares. |
| 14 | (-) Direct holdings of CET1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013. Common Equity Tier 1 instruments held by the investment firm. |
| 15 | (-) Indirect holdings of CET1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013. Common Equity Tier 1 instruments held by the investment firm. |
| 16 | (-) Synthetic holdings of CET1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), Point (114), Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013. |
| 17 | (-) Losses for the current financial year Article 36(1) point (a), of Regulation (EU) No 575/2013. |
| 18 | (-) Goodwill Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (113), Article 36(1), point (b), and Article 37 of Regulation (EU) No 575/2013. |
| 19 | (-) Other intangible assets Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (115), Article 36(1), point (b), and Article 37 point (a), of Regulation (EU) No 575/2013. Other intangible assets shall include intangibles assets under the applicable accounting standard, minus the goodwill, also according to the applicable accounting standard. |
| 20 | (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities Article 9(2), point (a), of Regulation (EU) 2019/2033. Article 36(1), point (c), of Regulation (EU) No 575/2013. |
| 21 | (-) Qualifying holding outside the financial sector which exceeds 15 % of own funds Article 10(1), point (a), of Regulation (EU) 2019/2033. |
| 22 | (-) Total qualifying holdings in undertaking other than financial sector entities which exceeds 60 % of its own funds Article 10(1), point (b), of Regulation (EU) 2019/2033. |
| 23 | (-) CET1 instruments of financial sector entities where the institution does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 36(1), point (h), of Regulation (EU) No 575/2013. |
| 24 | (-) CET1 instruments of financial sector entities where the institution has a significant investment Article 9(2), point (d), of Regulation (EU) 2019/2033. Article 36(1), point (i), of Regulation (EU) No 575/2013. |
| 25 | (-)Defined benefit pension fund assets Article 9(2), point (b), of Regulation (EU) 2019/2033. Article 36(1), point (e), of Regulation (EU) No 575/2013. |
| 26 | (-) Other deductions The sum of any other deductions listed in Article 36(1) of Regulation (EU) No 575/2013. |
| 27 | CET1: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered CET1 Capital instruments (Article 483, paragraphs 1, 2 and 3 and Articles 484 to 487 of Regulation (EU) No 575/2013). — Transitional adjustments due to additional minority interests (Articles 479 and 480 of Regulation (EU) No 575/2013). — Other transitional adjustments to CET1 Capital (Articles 469 to 478 and 481 of Regulation (EU) No 575/2013): adjustments to the deductions from CET1 due to transitional provisions. — Other CET1 capital elements or deductions from a CET1 element that cannot be assigned to one of the rows 4 to 26. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios. |
| 28 | ADDITIONAL TIER 1 CAPITAL Article 9, point (1), of Regulation (EU) 2019/2033. Article 61 of Regulation (EU) No 575/2013. The total sum of rows 29 to 31 and 39 shall be disclosed. |
| 29 | Fully paid up, directly issued capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 51, point (a), of and Articles 52, 53, and 54 of Regulation (EU) No 575/2013. The amount to be disclosed shall not include the share premium related to the instruments. |
| 30 | Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 51, point (b), of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be disclosed in this item shall be the part related to the "Paid up capital instruments". |
| 31 | (-) TOTAL DEDUCTIONS FROM ADDITIONAL TIER 1 Article 56 of Regulation (EU) No 575/2013. The total sum of rows 32 and 36 to 38 shall be disclosed. |
| 32 | (-) Own AT1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 52(1), point (b), Article 56, point (a), and Article 57 of Regulation (EU) No 575/2013. Own AT1 instruments held by the investment firm at the reporting date. Subject to exceptions in Article 57 of Regulation (EU) No 575/2013. The amount to be disclosed shall include the share premium related to the own shares. |
| 33 | (-) Direct holdings of AT1 instruments Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 56, point (a), of Regulation (EU) No 575/2013. |
| 34 | (-) Indirect holdings of AT1 instruments Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 56, point (a), of Regulation (EU) No 575/2013. |
| 35 | (-) Synthetic holdings of AT1 instruments Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 56, point (a), of Regulation (EU) No 575/2013. |
| 36 | (-) AT1 instruments of financial sector entities where the institution does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 56, point (c), of Regulation (EU) No 575/2013. |
| 37 | (-) AT1 instruments of financial sector entities where the institution has a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 56, point (d), of Regulation (EU) No 575/2013. |
| 38 | (-) Other deductions The sum of all other deductions in accordance with Article 56 of Regulation (EU) No 575/2013 that are not included in any of the rows above. |
| 39 | Additional Tier 1: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered AT1 Capital instruments (Article 483, paragraphs 4 and 5, Articles 484 to 487, Articles 489 and 491 of Regulation (EU) No 575/2013). — Instruments issued by subsidiaries that are given recognition in AT1 Capital (Articles 83, 85 and 86 of Regulation (EU) No 575/2013): Sum of all the amounts of qualifying T1 capital of subsidiaries that is included in consolidated AT1, also including capital issued by a special purpose entity (Article 83 of Regulation (EU) No 575/2013). — Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries (Article 480 of Regulation (EU) No 575/2013) adjustments to the qualifying T1 capital included in consolidated AT1 capital due to transitional provisions. — Other transitional adjustments to AT1 Capital (Articles 472, 473a, 474, 475, 478 and 481 of Regulation (EU) No 575/2013): adjustments to deductions due to transitional provisions. — Excess of deduction from AT1 items over AT1 Capital, deducted from CET1 in accordance with Article 36(1), point (j), of Regulation (EU) No 575/2013: Additional Tier 1 cannot be negative, but it is possible that the deductions from AT1 items exceed the amount of available AT1 items. Where this happens, this item represents the amount needed to increase the amount reported in row 28 to zero and equals the inverse of the excess of deductions from AT1 items over AT1 Capital included, among other deductions, in row 38. — Other AT1 capital elements or deductions from AT1 element that cannot be assigned to one of the rows 29 to 38. This row shall not be used to include capital items or deductions which are not covered by the Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios. |
| 40 | TIER 2 CAPITAL Article 9(2) of Regulation (EU) 2019/2033. Article 71 of Regulation (EU) No 575/2013. The total sum of rows 41 to 43 and 50 shall be disclosed. |
| 41 | Fully paid up, directly issued capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 62, point (a), Articles 63 and 65 of Regulation (EU) No 575/2013. The amount to be disclosed shall not include the share premium related to the instruments. |
| 42 | Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 62, point (b), and Article 65 of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be disclosed in this item shall be the part related to the "Paid up capital instruments". |
| 43 | (-) TOTAL DEDUCTIONS FROM TIER 2 Article 66 of Regulation (EU) No 575/2013. |
| 44 | (-) Own T2 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 63, point (b)(i), Article 66 point (a), and Article 67 of Regulation (EU) No 575/2013. Own T2 instruments held by the reporting institution or group at the reporting date. Subject to exceptions in Article 67 of Regulation (EU) No 575/2013. Holdings on shares included as "Capital instruments not eligible" shall not be disclosed in this row. The amount to be disclosed shall include the share premium related to the own shares. |
| 45 | (-) Direct holdings of T2 instruments Article 63, point (b), Article 66 point (a), and Article 67 of Regulation (EU) No 575/2013. |
| 46 | (-) Indirect holdings of T2 instruments Article 4(1), point (114), Article 63 of point (b), Article 66, point (a), and Article 67 of Regulation (EU) No 575/2013. |
| 47 | (-) Synthetic holdings of T2 instruments Article 4(1), point (126), Article 63, point (b), Article 66, point (a), and Article 67 of Regulation (EU) No 575/2013. |
| 48 | (-) T2 instruments of financial sector entities where the institution does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 66, point (c), of Regulation (EU) No 575/2013. |
| 49 | (-) T2 instruments of financial sector entities where the institution has a significant investment Article 4(1), point (27), Article 66, point (d), Articles 68, 69 and Article 79 of Regulation (EU) No 575/2013. Holdings by the institution of T2 instruments of financial sector entities (as defined in Article 4(1), point (27), of Regulation (EU) No 575/2013) where the investment firm has a significant investment shall be completely deducted. |
| 50 | Tier 2: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered T2 Capital instruments (Article 483, paragraphs 6 and 7, Articles 484, 486, 488, 490 and 491 of Regulation (EU) No 575/2013). — Instruments issued by subsidiaries that are given recognition in T2 Capital (Articles 83, 87 and 88 of Regulation (EU) No 575/2013): Sum of all the amounts of qualifying own funds of subsidiaries that is included in consolidated T2, also including qualifying Tier 2 capital issued by a special purpose entity (Article 83 of Regulation (EU) No 575/2013). — Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries (Article 480 of Regulation (EU) No 575/2013): Adjustments to the qualifying own funds included in consolidated T2 capital due to transitional provisions. — Other transitional adjustments to T2 Capital (Articles 472, 473a, 476, 477, 478 and 481 of Regulation (EU) No 575/2013): Adjustments to the deductions from Tier 2 due to transitional provisions. — Excess of deduction from T2 items over T2 Capital, deducted from AT1 in accordance with Article 56 of Regulation (EU) No 575/2013, point (e): Tier 2 cannot be negative, but it is possible that the deductions from T2 items exceed the amount of available T2 items. Where this happens, this item represents the amount needed to increase the amount reported in row 40 to zero. — Other T2 capital elements or deductions from a T2 element that cannot be assigned to one of the rows 41 to 49. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios. |
Template EU I CC1.02 – Composition of regulatory own funds (Small and non-interconnected investment firms)
| Legal references and instructions | |
|---|---|
| Row | Legal references and instructions |
| 1 | Own funds Article 9(1) of Regulation (EU) 2019/2033. The own funds of an investment firm shall consist of the sum of its Common equity Tier 1 Capital, Additional Tier 1 Capital and Tier 2 Capital. The total sum of rows 2 and 25 shall be disclosed. |
| 2 | Tier 1 capital The Tier 1 capital is the sum of Common Equity Tier 1 Capital and Additional Tier 1 capital. The total sum of rows 3 and 20 shall be disclosed. |
| 3 | Common Equity Tier 1 capital Article 9(1) of Regulation (EU) 2019/2033. Article 50 of Regulation (EU) No 575/2013. The total sum of rows 4 to 11 and 19 shall be disclosed. |
| 4 | Fully paid up capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (a), and Articles 27 to 31 of Regulation (EU) No 575/2013. Capital instruments of mutual, cooperative societies or similar institutions (Articles 27 and 29 of Regulation (EU) No 575/2013) shall be included. The share premium related to the instruments shall not be included. Capital instruments subscribed by public authorities in emergency situations shall be included if all conditions of Article 31 of Regulation (EU) No 575/2013 are fulfilled. |
| 5 | Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (b), of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be disclosed in this item shall be the part related to the "Paid up capital instruments". |
| 6 | Retained earnings Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (c), of Regulation (EU) No 575/2013. Retained earnings includes the previous year retained earnings plus the eligible interim or year-end profits. |
| 7 | Accumulated other comprehensive income Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (d), of Regulation (EU) No 575/2013. |
| 8 | Other reserves Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (117), and Article 26(1), point (e), of Regulation (EU) No 575/2013. The amount to be disclosed shall be net of any tax charge foreseeable at the moment of the calculation. |
| 9 | Adjustments to CET1 due to prudential filters Article 9(1), point (i), of Regulation (EU) 2019/2033. Articles 32 to 35 of Regulation (EU) No 575/2013. |
| 10 | Other funds Article 9(4) of Regulation (EU) 2019/2033. |
| 11 | (-)TOTAL DEDUCTIONS FROM COMMON EQUITY TIER 1 The total sum of rows 12 to 18 shall be disclosed. |
| 12 | (-) Losses for the current financial year Article 36(1) point (a), of Regulation (EU) No 575/2013. |
| 13 | (-) Goodwill Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (113), Article 36(1), point (b), and Article 37 of Regulation (EU) No 575/2013. |
| 14 | (-) Other intangible assets Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (115), Article 36(1), point (b), and Article 37, point (a), of Regulation (EU) No 575/2013. Other intangible assets are the intangibles assets under the applicable accounting standard, minus the goodwill, also according to the applicable accounting standard. |
| 15 | (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities Article 9(2), point (a), of Regulation (EU) 2019/2033. Article 36(1), point (c), of Regulation (EU) No 575/2013. |
| 16 | (-) Qualifying holding outside the financial sector which exceeds 15 % of own funds Article 10(1), point (a), of Regulation (EU) 2019/2033. |
| 17 | (-) Total qualifying holdings in undertaking other than financial sector entities which exceeds 60 % of its own funds Article 10(1), point (a), of Regulation (EU) 2019/2033. |
| 18 | (-) Other deductions The sum of any other deductions listed in Article 36(1) of Regulation (EU) No 575/2013. |
| 19 | CET1: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered CET1 Capital instruments (Article 483, paragraphs 1, 2 and 3 and Articles 484 to 487 of Regulation (EU) No 575/2013). — Transitional adjustments due to additional minority interests (Articles 479 and 480 of Regulation (EU) No 575/2013). — Other transitional adjustments to CET1 Capital (Articles 469 to 478 and 481 of Regulation (EU) No 575/2013): adjustments to the deductions from CET1 due to transitional provisions. — Other CET1 capital elements or deductions from a CET1 element that cannot be assigned to one of the rows 4 to 18. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios. |
| 20 | ADDITIONAL TIER 1 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 61 of Regulation (EU) No 575/2013. The total sum of rows 21 to 24 shall be disclosed. |
| 21 | Fully paid up, directly issued capital Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 51, point (a), and Articles 52, 53 and 54 of Regulation (EU) No 575/2013. The amount to be disclosed shall not include the share premium related to the instruments. |
| 22 | Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 51, point (b), of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be disclosed in this item shall be the part related to the "Paid up capital instruments". |
| 23 | (-) TOTAL DEDUCTIONS FROM ADDITIONAL TIER 1 Article 56 of Regulation (EU) No 575/2013. |
| 24 | Additional Tier 1: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered AT1 Capital instruments (Article 483, paragraphs 4 and 5, Articles 484 to 487, Articles 489 and 491 of Regulation (EU) No 575/2013). — Instruments issued by subsidiaries that are given recognition in AT1 Capital (Articles 83, 85 and 86 of Regulation (EU) No 575/2013): Sum of all the amounts of qualifying T1 capital of subsidiaries that is included in consolidated AT1, also including capital issued by a special purpose entity (Article 83 of Regulation (EU) No 575/2013). — Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries (Article 480 of Regulation (EU) No 575/2013) adjustments to the qualifying T1 capital included in consolidated AT1 capital due to transitional provisions — Other transitional adjustments to AT1 Capital (Articles 472, 473a, 474, 475, 478 and 481 of Regulation (EU) No 575/2013): adjustments to deductions due to transitional provisions. — Excess of deduction from AT1 items over AT1 Capital, deducted from CET1 in accordance with Article 36(1), point (j), of Regulation (EU) No 575/2013: Additional Tier 1 cannot be negative, but it is possible that the deductions from AT1 items exceed the amount of available AT1 items. Where this happens, this item represents the amount needed to increase the amount reported in row 20 to zero and equals the inverse of the excess of deductions from AT1 items over AT1 Capital included, among other deductions, in row 18. — Other AT1 capital elements or deductions from an AT1 element that cannot be assigned to one of the rows 21 to 23. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios. |
| 25 | TIER 2 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 71 of Regulation (EU) No 575/2013. The total sum of rows 26 to 29 shall be disclosed. |
| 26 | Fully paid up, directly issued capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 62, point (a), Articles 63 and 65 of Regulation (EU) No 575/2013. The amount to be disclosed shall not include the share premium related to the instruments. |
| 27 | Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 62, point (b) and Article 65 of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be disclosed in this item shall be the part related to the "Paid up capital instruments". |
| 29 | (-) TOTAL DEDUCTIONS FROM TIER 2 Article 66 of Regulation (EU) No 575/2013. |
| 30 | Tier 2: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered T2 Capital instruments (Article 483, paragraphs 6 and 7 of, Articles 484, 486, 488, 490 and 491 of Regulation (EU) No 575/2013). — Instruments issued by subsidiaries that are given recognition in T2 Capital (Articles 83, 87 and 88 of Regulation (EU) No 575/2013): Sum of all the amounts of qualifying own funds of subsidiaries that is included in consolidated T2, also including qualifying Tier 2 capital issued by a special purpose entity (Article 83 of Regulation (EU) No 575/2013). — Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries (Article 480 of Regulation (EU) No 575/2013): Adjustments to the qualifying own funds included in consolidated T2 capital due to transitional provisions. — Other transitional adjustments to T2 Capital (Articles 472, 473a, 476, 477, 478 and 481 of Regulation (EU) No 575/2013): Adjustments to the deductions from Tier 2 due to transitional provisions. — Excess of deduction from T2 items over T2 Capital, deducted from AT1 in accordance with Article 56, point (e), of Regulation (EU) No 575/2013: Tier 2 cannot be negative, but it is possible that the deductions from T2 items exceed the amount of available T2 items. Where this happens, this item represents the amount needed to increase the amount reported in row 25 to zero. — Other T2 capital elements or deductions from a T2 element that cannot be assigned to one of the rows 26 to 28. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios. |
Template EU I CC1.03 – Composition of regulatory own funds (Group capital test)
6.Entities referred to in Article 8(3) of Regulation (EU) 2019/2033 that are benefitting from the application of that same Article shall disclose the information on composition of own funds in accordance with template EU I CC1.03 and with the following instructions.
| Row | Legal references and instructions |
|---|---|
| 1 | OWN FUNDS Article 9(1) of Regulation (EU) 2019/2033. The own funds of an investment firm shall consist of the sum of its Tier 1 capital and Tier 2 capital. |
| 2 | TIER 1 CAPITAL The Tier 1 capital is the sum of Common Equity Tier 1 Capital and Additional Tier 1 capital |
| 3 | COMMON EQUITY TIER 1 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 50 of Regulation (EU) No 575/2013. |
| 4 | Paid up capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033 Article 26(1), point (a), and Articles 27 to 31 of Regulation (EU) No 575/2013 Capital instruments of mutual, cooperative societies or similar institutions (Articles 27 and 29 of Regulation (EU) No 575/2013) shall be included. The share premium related to the instruments shall not be included. Capital instruments subscribed by public authorities in emergency situations shall be included if all conditions of Article 31 of Regulation (EU) No 575/2013 are fulfilled. |
| 5 | Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (b), of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be disclosed in this item shall be the part related to the "Paid up capital instruments". |
| 6 | Retained earnings Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (c), of Regulation (EU) No 575/2013. Retained earnings includes the previous year retained earnings plus the eligible interim or year-end profits |
| 7 | Previous years retained earnings Article 4(1), point (123), and Article 26(1), point (c), of Regulation (EU) No 575/2013. Article 4(1), point (123), of Regulation (EU) No 575/2013 defines retained earnings as "Profit and losses brought forward as a result of the final application of profit or loss under the applicable accounting framework". |
| 8 | Profit or loss eligible Article 4(1), point (121), Article 26(2) and Article 36(1), point (a), of Regulation (EU) No 575/2013. Article 26(2) of Regulation (EU) No 575/2013 allows including as retained earnings interim or year-end profits, with the prior consent of the competent authorities, if some conditions are met. On the other hand, losses shall be deducted from CET1, as stated in Article 36(1), point (a), of Regulation (EU) No 575/2013. |
| 9 | Accumulated other comprehensive income Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (d), of Regulation (EU) No 575/2013. |
| 10 | Other reserves Article 9(1), point (i), of Regulation (EU) 2019/2033 Article 4(1), point (117), and Article 26(1), point (e), of Regulation (EU) No 575/2013. The amount to be disclosed shall be net of any tax charge foreseeable at the moment of the calculation. |
| 11 | Adjustments to CET1 due to prudential filters Article 9(1), point (i), of Regulation (EU) 2019/2033. Articles 32 to 35 of Regulation (EU) No 575/2013. |
| 12 | Other funds Article 9(4) of Regulation (EU) 2019/2033. |
| 13 | (-)TOTAL DEDUCTIONS FROM COMMON EQUITY TIER 1 The total sum of rows 14 – 23 shall be disclosed. |
| 14 | (-) Own CET1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 36(1), point (f), of and Article 42 of Regulation (EU) No 575/2013. Own CET1 held by the reporting institution or group at the reporting date. Subject to exceptions in Article 42 of Regulation (EU) No 575/2013. Holdings on shares included as "Capital instruments not eligible" shall not be reported in this row. The amount to be disclosed shall include the share premium related to the own shares. |
| 15 | (-) Losses for the current financial year Article 36(1), point (a), of Regulation (EU) No 575/2013. |
| 16 | (-) Goodwill Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (113), Article 36(1), point (b), and Article 37 of Regulation (EU) No 575/2013. |
| 17 | (-) Other intangible assets Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (115), Article 36(1), point (b), and Article 37, point (a), of Regulation (EU) No 575/2013. Other intangible assets are the intangibles assets under the applicable accounting standard, minus the goodwill, also pursuant the applicable accounting standard. |
| 18 | (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities Article 9(2), point (a), of Regulation (EU) 2019/2033. Article 36(1), point (c), of Regulation (EU) No 575/2013. |
| 19 | (-) Qualifying holding outside the financial sector which exceeds 15 % of own funds Article 10(1), point (a), of Regulation (EU) 2019/2033. |
| 20 | (-)Total qualifying holdings in undertaking other than financial sector entities which exceeds 60 % of its own funds Article 10(1), point (b), of Regulation (EU) 2019/2033. |
| 21 | (-) CET1 instruments of financial sector entities where the institution does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 36(1), point (h), of Regulation (EU) No 575/2013. |
| 22 | (-)Defined benefit pension fund assets Article 9(2), point (b) of Regulation (EU) 2019/2033. Article 36(1), point (e), of Regulation (EU) No 575/2013. |
| 23 | (-) Other deductions The sum of any other deductions listed in Article 36(1) of Regulation (EU) No 575/2013. |
| 24 | CET1: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered CET1 Capital instruments (Article 483, paragraphs 1, 2 and 3 and Articles 484 to 487 of Regulation (EU) No 575/2013). — Other transitional adjustments to CET1 Capital (Articles 469 to 478 and 481 of Regulation (EU) No 575/2013): adjustments to the deductions from CET1 due to transitional provisions. — Other CET1 capital elements or deductions from a CET1 element that cannot be assigned to one of the rows 4 to 23. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios. |
| 25 | ADDITIONAL TIER 1 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 61 of Regulation (EU) No 575/2013. The total sum of rows 26 to 28 and 32 shall be disclosed. |
| 26 | Paid up capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 51, point (a), and Articles 52, 53 and 54 of Regulation (EU) No 575/2013. The amount to be disclosed shall not include the share premium related to the instruments. |
| 27 | Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 51, point (b), of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be disclosed in this item shall be the part related to the "Paid up capital instruments". |
| 28 | (-) TOTAL DEDUCTIONS FROM ADDITIONAL TIER 1 Article 56 of Regulation (EU) No 575/2013. The total sum of rows 29 – 31 shall be disclosed. |
| 29 | (-) Own AT1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 52(1), point (b), Article 56, point (a), and Article 57 of Regulation (EU) No 575/2013. Own AT1 instruments held by the investment firm at the reporting date. Subject to exceptions in Article 57 Regulation (EU) No 575/2013. The amount to be disclosed shall include the share premium related to the own shares. |
| 30 | (-) AT1 instruments of financial sector entities where the institution does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 56, point (c), of Regulation (EU) No 575/2013. |
| 31 | (-) Other deductions The sum of all other deductions in accordance with Article 56 of Regulation (EU) No 575/2013, with the exception of the deductions in accordance with Article 56 of Regulation (EU) No 575/2013, point (d), that are not included in any of the rows 0340 or 0380 above. |
| 32 | Additional Tier 1: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered AT1 Capital instruments (Article 483, paragraphs 4 and 5, Articles 484 to 487, Articles 489 and 491 of Regulation (EU) No 575/2013). — Other transitional adjustments to AT1 Capital (Articles 472, 473a, 474, 475, 478 and 481 of Regulation (EU) No 575/2013): adjustments to deductions due to transitional provisions. — Excess of deduction from AT1 items over AT1 Capital, deducted from CET1 in accordance with Article 36(1), point (j), of Regulation (EU) No 575/2013: Additional Tier 1 cannot be negative, but it is possible that the deductions from AT1 items exceed the amount of available AT1 items. Where this happens, this item represents the amount needed to increase the amount reported in row 0300 to zero and equals the inverse of the excess of deductions from AT1 items over AT1 Capital included, among other deductions, in row 23. — Other AT1 capital elements or deductions from AT1 element that cannot be assigned to one of the rows 26 to 31. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios. |
| 33 | TIER 2 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 71 of Regulation (EU) No 575/2013. The total sum of rows 34 to 36 and 39 shall be disclosed. |
| 34 | Fully paid up, directly issued capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 62, point (a), Articles 63 and 65 of Regulation (EU) No 575/2013. The amount to be disclosed shall not include the share premium related to the instruments. |
| 35 | Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 62, point (b), and Article 65 of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be disclosed in this item shall be the part related to the "Paid up capital instruments". |
| 36 | (-) TOTAL DEDUCTIONS FROM TIER 2 Article 66 of Regulation (EU) No 575/2013. |
| 37 | (-) Own T2 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 63, point (b)(i), Article 66, point (a), and Article 67 of Regulation (EU) No 575/2013. Own T2 instruments held by the reporting institution or group at the reporting date. Subject to exceptions in Article 67 of Regulation (EU) No 575/2013. Holdings on shares included as "Capital instruments not eligible" shall not be disclosed in this row. The amount to be disclosed shall include the share premium related to the own shares. |
| 38 | (-) T2 instruments of financial sector entities where the institution does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 66, point (c), of Regulation (EU) No 575/2013. |
| 39 | Tier 2: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered T2 Capital instruments (Article 483, paragraphs 6 and 7, Articles 484, 486, 488, 490 and 491 of Regulation (EU) No 575/2013). — Other transitional adjustments to T2 Capital (Articles 472, 473a, 476, 477, 478 and 481 of Regulation (EU) No 575/2013): Adjustments to the deductions from Tier 2 due to transitional provisions. — Excess of deduction from T2 items over T2 Capital, deducted from AT1 in accordance with Article 56, point (e), of Regulation (EU) No 575/2013: Tier 2 cannot be negative, but it is possible that the deductions from T2 items exceed the amount of available T2 items. Where this happens, this item represents the amount needed to increase the amount reported in row 33 to zero. — Other T2 capital elements or deductions from a T2 element that cannot be assigned to one of the rows 34 to 38. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios. |
Template EU I CC2 – Reconciliation of regulatory own funds to balance sheet in the audited financial statements
7.Investment firms shall apply the instructions provided in this Annex in order to complete template EU I CC2 as presented in Annex VI, in accordance with Article 49(1) point (a), of Regulation (EU) 2019/2033.
8.Investment firms shall disclose the balance sheet included in their published financial statements. Financial statements shall be the audited financial statements for the year-end disclosures.
9.The rows of the template are flexible and shall be disclosed by investment firms in line with their financial statements. Own funds items in the audited financial statements shall include all items that are components of or are deducted from regulatory own funds, including equity, liabilities such as debt, or other balance sheet lines that affect regulatory own funds such as intangible assets, goodwill, deferred tax assets. Investment firms shall expand the own funds items of the balance sheet as necessary in order to ensure that all of the components included in the composition of own funds disclosure template (template EU I CC1) appear separately. Investment firms shall only expand elements of the balance sheet up to the level of granularity that is necessary for deriving the components required by template EU I CC1. Disclosure shall be proportionate to the complexity of the investment firm’s balance sheet.
10.The columns are fixed and shall be disclosed as follows:
a. Column a: Investment firms shall include the figures reported in the balance sheet included in their audited financial statements according to the accounting scope of consolidation.
b. Column b: Investment firms shall report the figures corresponding to the regulatory scope of consolidation.
c. Column c: Investment firms shall include the cross-reference between the own funds item in template EU I CC2 and the relevant items in the own funds disclosure template EU I CC1. The reference in column c of template EU I CC2 will be linked to the reference included in column b of template EU I CC1.
11.In the following cases where investment firms’ scope of accounting consolidation and its scope of regulatory consolidation are exactly the same, only column (a) shall be filled and this fact shall be clearly disclosed:
d. Where investment firms comply with the obligations laid down in Part Six of Regulation (EU) 2019/2033 on the prudential requirements of investment firms on a consolidated basis but the scope of consolidation and the method for consolidation used for the balance sheet in the financial statements are identical to the scope of consolidation and the method for consolidation defined pursuant to Part One, Title II, Chapter 2 of Regulation (EU) 2019/2033, and investment firms clearly state the absence of differences between the respective scopes and methods for consolidation in accompanying narrative to the template.
e. Where investment firms meet the obligations laid down in Part Six of Regulation (EU) 2019/2033 on an individual basis.
Table EU I CCA – Main features of own instruments issued by the firm.
12.Investment firms shall apply the instructions provided in this Annex in order to complete table EU I CCA as presented in Annex VI, according to Article 49(1) point (b), of Regulation (EU) 2019/2033.
13.Investment firms shall complete table EU I CCA for the following categories: Common Equity Tier 1 instruments, Additional Tier 1 instruments and Tier 2 instruments.
14.The tables shall comprise separate columns with the features of each regulatory own fund instruments. In cases where different instruments of a same category have identical features, investment firms may complete only one column disclosing these identical features and identify the issuances to which the identical features refer.
| Instructions for completing the own funds instruments issued by the firm main features table | |
|---|---|
| Row number | Explanation |
| 1 | Issuer Identifies issuer legal entity. Free text |
| 2 | Unique identifier (e.g. CUSIP, ISIN or Bloomberg identifier for private placement) Unique identifier (e.g. CUSIP, ISIN or Bloomberg identifier for private placement). Free text |
| 3 | Public or private placement Specifies if the instrument has been publicly or privately placed. Select from menu: [Public] [Private] |
| 4 | Governing law(s) of the instrument Specifies the governing law(s) of the instrument. Free text |
| 5 | Instrument type (types to be specified by each jurisdiction) Specifies instrument type, varying by jurisdiction. For CET1 instruments, select name of the instrument in the CET1 list published by the EBA. For other instruments, select from: menu options to be provided to investment firms by each jurisdiction – legal references of Regulation (EU) 2019/2033 articles for each type of instrument to be inserted. |
| 6 | Amount recognised in regulatory capital (Currency in million, as of most recent reporting date) Specifies the amount recognised in regulatory own funds (total amount of the instrument recognised before transitional provisions for the relevant level of the disclosure – currency used for the reporting obligations). Free text – specify in particular if some parts of the instruments are in different tiers of the regulatory own funds and if the amount recognised in regulatory own funds is different from the amount issued. |
| 7 | Nominal amount of instrument Nominal amount of instrument (in currency of issuance and currency used for the reporting obligations). Free text |
| 8 | Issue price Issue price of instrument. Free text |
| 9 | Redemption price Redemption price of instrument. Free text |
| 10 | Accounting classification Specifies accounting classification. Select from menu: [Shareholders’ equity] [Liability – amortised cost] [Liability – fair value option] [Non-controlling interest in consolidated subsidiary] |
| 11 | Original date of issuance Specifies date of issuance. Free text |
| 12 | Perpetual or dated Specifies whether dated or perpetual. Select from menu: [Perpetual] [Dated] |
| 13 | Original maturity date For dated instrument, specifies original maturity date (day, month and year). For perpetual instrument put ‘no maturity’. Free text |
| 14 | Issuer call subject to prior supervisory approval Specifies whether there is an issuer call option (all types of call options). Select from menu: [Yes] [No] |
| 15 | Optional call date, contingent call dates and redemption amount For instrument with issuer call option, specifies first date of call if the instrument has a call option on a specific date (day, month and year) and, in addition, specifies whether the instrument has a tax and/or regulatory event call. Also specifies the redemption price. Helps to assess permanence. Free text |
| 16 | Subsequent call dates, if applicable Specifies the existence and frequency of subsequent call dates, if applicable. Helps to assess permanence. Free text |
| 17 | Fixed or floating dividend/coupon Specifies whether the coupon/dividend is: either fixed over the life of the instrument, or floating over the life of the instrument, or currently fixed but will move to a floating rate in the future, or currently floating but will move to a fixed rate in the future. Select from menu: [Fixed], [Floating] [Fixed to floating], [Floating to fixed] |
| 18 | Coupon rate and any related index Specifies the coupon rate of the instrument and any related index that the coupon/dividend rate references. Free text |
| 19 | Existence of a dividend stopper Specifies whether the non-payment of a coupon or dividend on the instrument prohibits the payment of dividends on common shares (i.e. whether there is a dividend stopper). Select from menu: [yes], [no] |
| 20 | Fully discretionary, partially discretionary or mandatory (in terms of timing) Specifies whether the issuer has full discretion, partial discretion or no discretion over whether a coupon/dividend is paid. If the institution has full discretion to cancel coupon/dividend payments under all circumstances it must select ‘fully discretionary’ (including when there is a dividend stopper that does not have the effect of preventing the institution from cancelling payments on the instrument). If there are conditions that must be met before payment can be cancelled (e.g. own funds below a certain threshold), the institution must select ‘partially discretionary’. If the institution is unable to cancel the payment outside of insolvency, the institution must select ‘mandatory’. Select from menu: [Fully discretionary] [Partially discretionary] [Mandatory] Free text (specify the reasons for discretion, existence of dividend pushers, dividend stoppers, ACSM – Alternative Coupon Satisfaction Mechanism) |
| 21 | Fully discretionary, partially discretionary or mandatory (in terms of amount) Specifies whether the issuer has full discretion, partial discretion or no discretion over the amount of the coupon/dividend. Select from menu: [Fully discretionary] [Partially discretionary] [Mandatory] |
| 22 | Existence of step up or other incentive to redeem Specifies whether there is a step-up or other incentive to redeem. Select from menu: [Yes] [No] |
| 23 | Non-cumulative or cumulative Specifies whether dividends/coupons are cumulative or noncumulative. Select from menu: [Noncumulative] [Cumulative] [ACSM] |
| 24 | Convertible or non-convertible Specifies whether instrument is convertible or not. Select from menu: [Convertible] [Nonconvertible] |
| 25 | If convertible, conversion trigger(s) Specifies the conditions under which the instrument will convert, including point of non-viability. Where one or more authorities have the ability to trigger conversion, the authorities shall be listed. For each of the authorities it shall be stated whether it is the terms of the contract of the instrument that provide the legal basis for the authority to trigger conversion (a contractual approach) or whether the legal basis is provided by statutory means (a statutory approach). Free text |
| 26 | If convertible, fully or partially Specifies whether the instrument will always convert fully, may convert fully or partially, or will always convert partially. Select from menu: [Always Fully] [Fully or Partially] [Always partially] |
| 27 | If convertible, conversion rate Specifies rate of conversion into the more loss-absorbing instrument. Free text |
| 28 | If convertible, mandatory or optional conversion For convertible instruments, specifies whether conversion is mandatory or optional. Select from menu: [Mandatory] [Optional] [NA] and [at the option of the holders] [at the option of the issuer] [at the option of both the holders and the issuer] |
| 29 | If convertible, specify instrument type convertible into For convertible instruments, specifies instrument type convertible into. Select from menu: [Common Equity Tier 1] [Additional Tier 1] [Tier 2] [Other] |
| 30 | If convertible, specify issuer of instrument it converts into If convertible, specify issuer of instrument it converts into. Free text |
| 31 | Write-down features Specifies whether there is a write down feature. Select from menu: [Yes] [No] |
| 32 | If write-down, write-down trigger(s) Specifies the triggers at which write-down occurs, including point of non-viability. Where one or more authorities have the ability to trigger write-down, the authorities shall be listed. For each of the authorities it shall be stated whether it is the terms of the contract of the instrument that provide the legal basis for the authority to trigger write-down (a contractual approach) or whether the legal basis is provided by statutory means (a statutory approach). Free text |
| 33 | If write-down, full or partial Specifies whether the instrument will always be written down fully, may be written down partially, or will always be written down partially. Helps assess the level of loss absorbency at write-down. Select from menu: [Always Fully] [Fully or Partially] [Always partially] |
| 34 | If write-down, permanent or temporary For write down instrument, specifies whether write down is permanent or temporary. Select from menu: [Permanent] [Temporary] [NA] |
| 35 | If temporary write-down, description of write-up mechanism Describes the write-up mechanism. Free text |
| 36 | Non-compliant transitioned features Specification if there are non-compliant features. Select from [yes] or [no]. |
| 37 | If yes, specify non-compliant features If there are non-compliant features, institution shall specify which ones. Free text |
| 38 | Link to the full term and conditions of the instrument (signposting) Investment firms shall include the hyperlink that gives access to the prospectus of the issuance, including all the terms and conditions of the instrument. |
ANNEX VIII
| INVESTMENT FIRMS TEMPLATES | |||
|---|---|---|---|
| Template number | Template code | Name of the template /group of templates | Short name |
| GROUP CAPITAL TEST | |||
| 11,1 | I 11.01 | OWN FUNDS COMPOSITION - GROUP CAPITAL TEST | I11.1 |
| 11,2 | I 11.02 | OWN FUND INSTRUMENTS - GROUP CAPITAL TEST | I11.2 |
| 11,3 | I 11.03 | INFORMATION ON SUBSIDIARIES UNDERTAKINGS | I11.3 |
I 11.01 - OWN FUNDS COMPOSITION - GROUP CAPITAL TEST (I11.1)
| Rows | Item | Amount |
|---|---|---|
| 0010 | ||
| 0010 | OWN FUNDS | |
| 0020 | TIER 1 CAPITAL | |
| 0030 | COMMON EQUITY TIER 1 CAPITAL | |
| 0040 | Fully paid up capital instruments | |
| 0050 | Share premium | |
| 0060 | Retained earnings | |
| 0070 | Previous years retained earnings | |
| 0080 | Profit eligible | |
| 0090 | Accumulated other comprehensive income | |
| 0100 | Other reserves | |
| 0120 | Adjustments to CET1 due to prudential filters | |
| 0130 | Other funds | |
| 0145 | (-)TOTAL DEDUCTIONS FROM COMMON EQUITY TIER 1 | |
| 0150 | (-) Own CET1 instruments | |
| 0190 | (-) Losses for the current financial year | |
| 0200 | (-) Goodwill | |
| 0210 | (-) Other intangible assets | |
| 0220 | (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities | |
| 0230 | (-) Qualifying holding outside the financial sector which exceeds 15% of own funds | |
| 0240 | (-) Total qualifying holdings in undertaking other than financial sector entities which exceeds 60% of its own funds | |
| 0250 | (-) CET1 instruments of financial sector entites where the investment firm does not have a significant investment | |
| 0270 | (-) Defined benefit pension fund assets | |
| 0280 | (-) Other deductions | |
| 0295 | CET1: Other capital elements, deductions and adjustments | |
| 0300 | ADDITIONAL TIER 1 CAPITAL | |
| 0310 | Fully paid up, directly issued capital instruments | |
| 0320 | Share premium | |
| 0335 | (-) TOTAL DEDUCTIONS FROM ADDITIONAL TIER 1 | |
| 0340 | (-) Own AT1 instruments | |
| 0380 | (-) AT1 instruments of financial sector entities where the investment firm does not have a significant investment | |
| 0400 | (-) Other deductions | |
| 0415 | Additional Tier 1: Other capital elements, deductions and adjustments | |
| 0420 | TIER 2 CAPITAL | |
| 0430 | Fully paid up, directly issued capital instruments | |
| 0440 | Share premium | |
| 0455 | (-) TOTAL DEDUCTIONS FROM TIER 2 | |
| 0460 | (-) Own T2 instruments | |
| 0500 | (-) T2 instruments of financial sector entities where the parent does not have a significant investment | |
| 0525 | Tier 2: Other capital elements, deductions and adjustments |
I 11.02 - OWN FUND INSTRUMENTS - GROUP CAPITAL TEST (I11.2)
| Amount | ||
|---|---|---|
| Rows | Item | 0010 |
| 0010 | CET1 instruments of financial sector entities in the investment firm group where the parent undertaking has a significant investment in those entities | |
| 0020 | AT1 instruments of financial sector entities in the investment firm group where the parent undertaking has a significant investment in those entities | |
| 0030 | T2 instruments of financial sector entities in the investment firm group where the parent undertaking has a significant investment in those entities | |
| 0040 | Holdings of financial sector entities in the investment firm group to the extent that they do not constitute own funds for the group entity the parent is invested in | |
| 0050 | Subordinated claims of financial sector entities in the investment firm group | |
| 0060 | Contingent liabilities in favour of entities in the investment firm group | |
| 0070 | Total own fund requirements for the subsidiary undertakings |
I 11.03: INFORMATION ON SUBSIDIARIES UNDERTAKINGS (I11.3)
| Code | Type of code | Name of the undertaking | Parent / subsidiary | Country | Investments by the parent undertaking | Contingent liabilities of the parent in favour of the entity | Total own fund requirements | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CET1 | AT1 | T2 | Holdings | Subordinated claims | Permanent minimum capital | K-factor requirement | Fixed overhead requirements | |||||||||||||||||||
| Assets under management | Client money held - Segregated | Client money held - Non - segregated | Assets safeguarded and administered | Client orders handled - Cash trades | Client orders handled - Derivatives Trades | K-Net positions risk requirement | Clearing margin given | Trading counterparty default | Daily trading flow - Cash trades | Daily trading flow - Derivative trades | K-Concentration risk requirement | |||||||||||||||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0180 | 0190 | 0200 | 0210 | 0220 | 0230 | 0240 | 0250 | 0260 | 0270 |
ANNEX IX
PART I: GENERAL INSTRUCTIONS
1. Structure and conventions
1.Overall, group capital test reporting consists of 2 templates:
(a) Own funds composition
(b) Own fund instruments.
2.For each template, legal references are provided. Further detailed information regarding more general aspects of the reporting of each block of templates, instructions concerning specific positions as well as validation rules are included in this part of this Regulation.
3.The document follows the labelling convention set in points 4 to 7, when referring to the columns, rows and cells of the templates. Those numerical codes are extensively used in the validation rules.
4.The following general notation is followed in the instructions: {Template; Row; Column}.
5.In the case of validations inside a template, in which only data points of that template are used, notations do not refer to a template: {Row; Column}.
6.In the case of templates with only one column, only rows are referred to. {Template; Row}
7.An asterisk sign is used to express that the validation is done for the rows or columns specified before.
8.Any amount that increases the own funds or own funds requirements, or the liquidity requirements, shall be reported as a positive figure. On the contrary, any amount that reduces the total own funds or own funds requirements shall be reported as a negative figure. Where there is a negative sign (-) preceding the label of an item no positive figure is expected to be reported of that item.
PART II: TEMPLATE RELATED INSTRUCTIONS
1. OWN FUNDS: LEVEL, COMPOSITION, REQUIREMENTS AND CALCULATION
10.Own funds overview section contains information about the own funds that an investment firm holds and its own funds requirements. It consists of two templates:
(a) Template I 11.01 contains the compositions of the own funds that an investment firm holds: Common Equity Tier 1 capital (CET1), Additional Tier 1 capital (AT1) and Tier 2 capital (T2).
(b) Template I 11.02 contains information on the ‘own fund requirements’ in the context of the group capital test, i.e. intragroup holdings, contingent liabilities and total own funds requirements of the subsidiaries.
(c) Template I 11.03 contains the relevant information on capital requirements, contingent liabilities, subordinated claims and holdings of financial sector entities at subsidiary level, broken down entity-by-entity.
11.The items in these templates are gross of transitional adjustments. This means that the figures (except where the transitional own funds requirement is specifically stated) are calculated according to the final provisions (i.e. as if there were no transitional provisions).
| Row | Legal references and instructions |
|---|---|
| 0010 | OWN FUNDS Article 9(1) of Regulation (EU) 2019/2033. The own funds of an investment firm shall consist of the sum of its Tier 1 capital and Tier 2 capital. |
| 0020 | TIER 1 CAPITAL The Tier 1 capital is the sum of Common Equity Tier 1 Capital and Additional Tier 1 capital. |
| 0030 | COMMON EQUITY TIER 1 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 50 of Regulation (EU) No 575/2013. |
| 0040 | Fully paid up capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (a), and Articles 27 to 31 of Regulation (EU) No 575/2013. Capital instruments of mutual, cooperative societies or similar institutions (Articles 27 and 29 of Regulation (EU) No 575/2013) shall be included. The share premium related to the instruments shall not be included. Capital instruments subscribed by public authorities in emergency situations shall be included if all conditions of Article 31 of Regulation (EU) No 575/2013 are fulfilled. |
| 0050 | Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (b), of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be reported in this item shall be the part related to the "Paid up capital instruments". |
| 0060 | Retained earnings Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (c), of Regulation (EU) No 575/2013. Retained earnings includes the previous year retained earnings plus the eligible interim or year-end profits. The sum of rows 0070 and 0080 shall be reported. |
| 0070 | Previous years retained earnings Article 4(1), point (123), and Article 26(1), point (c), of Regulation (EU) No 575/2013. Article 4(1), point (123), of Regulation (EU) No 575/2013 defines retained earnings as "Profit and losses brought forward as a result of the final application of profit or loss under the applicable accounting framework". |
| 0080 | Profit eligible Article 4(1), point (121), Article 26(2) and Article 36(1), point (a), of Regulation (EU) No 575/2013. Article 26(2) of Regulation (EU) No 575/2013 allows including as retained earnings interim or year-end profits, with the prior consent of the competent authorities, if some conditions are met. |
| 0090 | Accumulated other comprehensive income Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (d), of Regulation (EU) No 575/2013. |
| 0100 | Other reserves Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (117), and Article 26(1), point (e), of Regulation (EU) No 575/2013. The amount to be reported shall be net of any tax charge foreseeable at the moment of the calculation. |
| 0120 | Adjustments to CET1 due to prudential filters Article 9(1), point (i), of Regulation (EU) 2019/2033. Articles 32 to 35 of Regulation (EU) No 575/2013. |
| 0130 | Other funds Article 9(4) of Regulation (EU) 2019/2033. |
| 0145 | (-)TOTAL DEDUCTIONS FROM COMMON EQUITY TIER 1 Article 8(2), point (a), of Regulation (EU) 2019/2033, Article 36(1) of Regulation (EU) No 575/2013 with the exception of point (i) of that paragraph. The sum of rows 0150 and 0190-0280 shall be reported. |
| 0150 | (-) Own CET1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013. Own CET1 held by the reporting institution or group at the reporting date. Subject to exceptions in Article 42 of Regulation (EU) No 575/2013. Holdings on shares included as "Capital instruments not eligible" shall not be reported in this row. The amount to be reported shall include the share premium related to the own shares. |
| 0190 | (-) Losses for the current financial year Article 36(1), point (a), of Regulation (EU) No 575/2013. |
| 0200 | (-) Goodwill Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (113), Article 36(1), point (b), and Article 37 of Regulation (EU) No 575/2013. |
| 0210 | (-) Other intangible assets Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (115), Article 36(1), point (b), and Article 37, point (a), of Regulation (EU) No 575/2013. Other intangible assets are the intangibles assets under the applicable accounting standard, minus the goodwill, also pursuant the applicable accounting standard. |
| 0220 | (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities Article 9(2), point (a), of Regulation (EU) 2019/2033. Article 36(1), point (c), of Regulation (EU) No 575/2013. |
| 0230 | (-) Qualifying holding outside the financial sector which exceeds 15 % of own funds Article 10(1), point (a), of Regulation (EU) 2019/2033. |
| 0240 | (-)Total qualifying holdings in undertaking other than financial sector entities which exceeds 60 % of its own funds Article 10(1), point (b), of Regulation (EU) 2019/2033. |
| 0250 | (-) CET1 instruments of financial sector entities where the parent does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 36(1), point (h), of Regulation (EU) No 575/2013. Union parent in this row means Union parent investment firms, Union parent investment holding companies, Union parent mixed financial holding or any other parent undertaking that is an investment firms, financial institution, ancillary services undertaking or tied agent |
| 0270 | (-)Defined benefit pension fund assets Article 9(2), point (b), of Regulation (EU) 2019/2033. Article 36(1), point (e), of Regulation (EU) No 575/2013. |
| 0280 | (-) Other deductions The sum of all other deductions in accordance with Article 36(1) of Regulation (EU) No 575/2013, with the exception of deductions in accordance with Article 36(1), point (i), of Regulation (EU) No 575/2013, that are not included in any of the rows 0150 to 0270 above. |
| 0295 | CET1: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered CET1 Capital instruments (Article 483, paragraphs 1, 2 and 3 and Articles 484 to 487 of Regulation (EU) No 575/2013). — Other transitional adjustments to CET1 Capital (Articles 469 to 478 and 481 of Regulation (EU) No 575/2013): adjustments to the deductions from CET1 due to transitional provisions. — Other CET1 capital elements or deductions from a CET1 element that cannot be assigned to one of the rows 0040 to 0280. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios. |
| 0300 | ADDITIONAL TIER 1 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 61 of Regulation (EU) No 575/2013. |
| 0310 | Fully paid up, directly issued capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 51, point (a), and Articles 52, 53 and 54 of Regulation (EU) No 575/2013. The amount to be reported shall not include the share premium related to the instruments. |
| 0320 | Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 51, point (b), of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be reported in this item shall be the part related to the "Paid up capital instruments". |
| 0335 | (-) TOTAL DEDUCTIONS FROM ADDITIONAL TIER 1 Article 56 of Regulation (EU) No 575/2013, with the exception of point (d) of that article. The total sum of rows 0340, 0380 and 0400 shall be reported. |
| 0340 | (-) Own AT1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 52(1), point (b), Article 56, point (a), and Article 57 of Regulation (EU) No 575/2013. Own AT1 instruments held by the investment firm at the reporting date. Subject to exceptions in Article 57 of Regulation (EU) No 575/2013. The amount to be reported shall include the share premium related to the own shares. |
| 0380 | (-) AT1 instruments of financial sector entities where the parent does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 56, point (c), of Regulation (EU) No 575/2013. Union parent in this row means Union parent investment firms, Union parent investment holding companies, Union parent mixed financial holdings or any other parent undertaking that is an investment firms, financial institution, ancillary services undertaking or tied agent. |
| 0400 | (-) Other deductions The sum of all other deductions in accordance with Article 56 of Regulation (EU) No 575/2013, with the exception of the deductions in accordance with Article 56, point (d), of Regulation (EU) No 575/2013, that are not included in any of the rows 0340 or 0380 above. |
| 0415 | Additional Tier 1: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered AT1 Capital instruments (Article 483, paragraphs 4 and 5, Articles 484 to 487, Articles 489 and 491 of Regulation (EU) No 575/2013). — Other transitional adjustments to AT1 Capital (Articles 472, 473a, 474, 475, 478 and 481 of Regulation (EU) No 575/2013): adjustments to deductions due to transitional provisions. — Excess of deduction from AT1 items over AT1 Capital, deducted from CET1 in accordance with Article 36(1), point (j), of Regulation (EU) No 575/2013: Additional Tier 1 cannot be negative, but it is possible that the deductions from AT1 items exceed the amount of available AT1 items. Where this happens, this item represents the amount needed to increase the amount reported in row 0300 to zero and equals the inverse of the excess of deductions from AT1 items over AT1 Capital included, among other deductions, in row 0280. — Other AT1 capital elements or deductions from a AT1 element that cannot be assigned to one of the rows 0310 to 0400. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 in the calculation of the solvency ratios. |
| 0420 | TIER 2 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 71 of Regulation (EU) No 575/2013. The total sum of rows 0430 to 0455 and 0525 shall be reported. |
| 0430 | Fully paid up, directly issued capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 62, point (a), Articles 63 and 65 of Regulation (EU) No 575/2013. The amount to be reported shall not include the share premium related to the instruments. |
| 0440 | Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 62, point (b), and Article 65 of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be reported in this item shall be the part related to the "Paid up capital instruments". |
| 0455 | (-) TOTAL DEDUCTIONS FROM TIER 2 Article 66 of Regulation (EU) No 575/2013, with the exception of point (d) of that article. |
| 0460 | (-) Own T2 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 63, point (b)(i), Article 66, point (a), and Article 67 of Regulation (EU) No 575/2013. Own T2 instruments held by the reporting institution or group at the reporting date. Subject to exceptions in Article 67 of Regulation (EU) No 575/2013. Holdings on shares included as "Capital instruments not eligible" shall not be reported in this row. The amount to be reported shall include the share premium related to the own shares. |
| 0500 | (-) T2 instruments of financial sector entities where the parent does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 66, point (c), of Regulation (EU) No 575/2013. Union parent in this row means Union parent investment firms, Union parent investment holding companies, Union parent mixed financial holdings or any other parent undertaking that is an investment firms, financial institution, ancillary services undertaking or tied agent. |
| 0525 | Tier 2: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered T2 Capital instruments (Article 483, paragraphs 6 and 7, Articles 484, 486, 488, 490 and 491 of Regulation (EU) No 575/2013) — Other transitional adjustments to T2 Capital (Articles 472, 473a, 476, 477, 478 and 481 of Regulation (EU) No 575/2013): Adjustments to the deductions from Tier 2 due to transitional provisions — Excess of deduction from T2 items over T2 Capital, deducted from AT1 in accordance with Article 56, point (e), of Regulation (EU) No 575/2013: Tier 2 cannot be negative, but it is possible that the deductions from T2 items exceed the amount of available T2 items. Where this happens, this item represents the amount needed to increase the amount reported in row 0420 to zero — Other T2 capital elements or deductions from a T2 element that cannot be assigned to one of the rows 0430 to 0500. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 into the calculation of the solvency ratios. |
| Row | Legal references and instructions |
| --- | --- |
| 0010 | CET1 instruments of financial sector entities in the investment firm group where the parent undertaking has a significant investment in those entities Article 8(3), point (a), of Regulation (EU) 2019/2033 in conjunction with Article 36(1), point (i), of Regulation (EU) No 575/2013. |
| 0020 | AT1 instruments of financial sector entities in the investment firm group where the parent undertaking has a significant investment in those entities Article 8(3), point (a), of Regulation (EU) 2019/2033 in conjunction with of Article 56, point (d), of Regulation (EU) No 575/2013. |
| 0030 | T2 instruments of financial sector entities in the investment firm group where the parent undertaking has a significant investment in those entities Article 8(3), point (a), in conjunction with Article 66, point (d), of Regulation (EU) No 575/2013. |
| 0040 | Holdings of financial sector entities in the investment firm group to the extent that they do not constitute own funds for the group entity the parent is invested in Article 8(3), point (a), of Regulation (EU) 2019/2033. This row shall include holdings of the parent to the extent that they do not constitute own funds for the group entity the parent is invested in. |
| 0050 | Subordinated claims of financial sector entities in the investment firm group Article 8(3), point (a), of Regulation (EU) 2019/2033. This row shall include subordinated claims of the parent to the extent that they do not constitute own funds for the group entity the parent is invested in. |
| 0060 | Contingent liabilities in favour of entities in the investment firm group Article 8(3), point (b), of Regulation (EU) 2019/2033. |
| 0070 | Total own fund requirements for the subsidiary undertakings In case of application of Article 8(4) of Regulation (EU) 2019/2033. |
10.All entities included in the scope of the group capital test shall be reported in this template. This shall also include the parent undertaking of the group itself.
| Columns | Legal references and instructions |
|---|---|
| 0010 | Code The code as part of a row identifier must be unique for each reported entity. For investment firms and insurance undertakings the code shall be the LEI code. For other entities the code shall be the LEI code, or if not available, a national code. The code shall be unique and used consistently across the templates and across time. The code shall always have a value. |
| 0020 | Type of code The reporting entity shall identify the type of code reported in column 0010 as a ‘LEI code type’ or ‘Nationalcode type’. The type of code shall always be reported. |
| 0030 | Name of the undertaking Name of the undertaking within the scope of consolidation. |
| 0040 | Parent/subsidiary Indicates whether the entity reported in the row is the parent of the group or a subsidiary |
| 0050 | Country The country where the subsidiary is located shall be reported. |
| 0060 – 0100 | Investments by the parent undertaking Article 8(3), point (a), of Regulation (EU) 2019/2033. In this section, the investments of the parent undertaking in the group entities shall be reported. |
| 0060 | CET1 Article 8(3), point (a), of Regulation (EU) 2019/2033 in conjunction with Article 36(1), point (i), of Regulation (EU) No 575/2013. |
| 0070 | AT1 Article 8(3), point (a), of Regulation (EU) 2019/2033 in conjunction with Article 56, point (d), of Regulation (EU) No 575/2013. |
| 0080 | T2 Article 8(3), point (a), of Regulation (EU) 2019/2033 in conjunction with Article 66, point (d), of Regulation (EU) No 575/2013. |
| 0090 | Holdings Article 8(3), point (a), of Regulation (EU) 2019/2033. This column shall include holdings of the parent to the extent that they do not constitute own funds for the group entity the parent is invested in. |
| 0100 | Subordinated claims Article 8(3), point (a), of Regulation (EU) 2019/2033. This column shall include subordinated claims of the parent to the extent that they do not constitute own funds for the group entity the parent is invested in. |
| 0110 | Contingent liabilities of the parent in favour of the entity Article 8(3),point (b), of Regulation (EU) 2019/2033. |
| 0120 | Total own fund requirements for the subsidiary undertakings Article 8(4) of Regulation (EU) 2019/2033. |
| 0130 | Permanent minimum capital Article 14 of Regulation (EU) 2019/2033. |
| 0140 | K-factor requirement Article 15 of Regulation (EU) 2019/2033. |
| 0150 | Assets under management Article 15(2) and Article 17 of Regulation (EU) 2019/2033. |
| 0160 | Client money held – Segregated Article 15(2) and Article 18 of Regulation (EU) 2019/2033. |
| 0170 | Client money held – Non – segregated Article 15(2) and Article 18 of Regulation (EU) 2019/2033. |
| 0180 | Assets safeguarded and administered Article 15(2) and Article 19 of Regulation (EU) 2019/2033. |
| 0190 | Client orders handled – Cash trades Article 15(2) and article 20(1) and article 20(2), point (a), of Regulation (EU) 2019/2033. |
| 0200 | Client orders handled – Derivatives Trades Article 15(2) and article 20(1) and article 20(2), point (b), of Regulation (EU) 2019/2033. |
| 0210 | K-Net positions risk requirement Article 22 of Regulation (EU) 2019/2033. |
| 0220 | Clearing margin given Article 23(2) of Regulation (EU) 2019/2033. |
| 0230 | Trading counterparty default Article 26 and Article 24 of Regulation (EU) 2019/2033. |
| 0240 | Daily trading flow – Cash trades For the purposes of K-factor requirement calculation, investment firms shall report by applying the coefficient of Article 15(2) of Regulation (EU) 2019/2033. In the event of stressed market conditions, in accordance with Article 15(5), point (c), of Regulation (EU) 2019/2033, investment firms shall apply an adjusted coefficient as specified in that point. Daily trading flow factor shall be calculated in accordance with Article 33(2), point (a), of Regulation (EU) 2019/2033. |
| 0250 | Daily trading flow – Derivative trades For the purposes of K-factor requirement calculation, investment firms shall report by applying the coefficient of Article 15(2) of Regulation (EU) 2019/2033. In the event of stressed market conditions, in accordance with Article 15(5), point (c), of Regulation (EU) 2019/2033, investment firms shall apply an adjusted coefficient as specified in that point. Daily trading flow factor shall be calculated in accordance with Article 33(2), point (b), of Regulation (EU) 2019/2033. |
| 0260 | K-Concentration risk requirement Article 37(2), 39 and Article 24 of Regulation (EU) 2019/2033. |
| 0270 | Fixed overhead requirements Article 13 of Regulation (EU) 2019/2033. |
ANNEX X
| INVESTMENT FIRMS TEMPLATES | |||
|---|---|---|---|
| Template number | Template code | Name of the template /group of templates | Short name |
| MARKET RISK | MKR | ||
| 18 | C 18.00 | MARKET RISK: STANDARDISED APPROACH FOR POSITION RISKS IN TRADED DEBT INSTRUMENTS | MKR SA TDI |
| 19 | C 19.00 | MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK IN SECURITISATIONS | MKR SA SEC |
| 20 | C 20.00 | MARKET RISK: STANDARDISED APPROACH FOR SPECIFIC RISK IN THE CORRELATION TRADING PORTFOLIO | MKR SA CTP |
| 21 | C 21.00 | MARKET RISK: STANDARDISED APPROACH FOR POSITION RISK IN EQUITIES | MKR SA EQU |
| 22 | C 22.00 | MARKET RISK: STANDARDISED APPROACHES FOR FOREIGN EXCHANGE RISK | MKR SA FX |
| 23 | C 23.00 | MARKET RISK: STANDARDISED APPROACHES FOR COMMODITIES | MKR SA COM |
| 24 | C 24.00 | MARKET RISK INTERNAL MODELS | MKR IM |
C 18.00 - MARKET RISK: STANDARDISED APPROACH FOR POSITION RISKS IN TRADED DEBT INSTRUMENTS (MKR SA TDI)
Currency:
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