Index
Constraints
DPM Mapeba_tC_04.00 - C 04.00 (CA 4)
| C 04.00 | ||
| Amount | ||
| 010 | ||
| Deferred tax assets and liabilities | 009 | |
| Total deferred tax assets | 010 | |
| Deferred tax assets that do not rely on future profitability | 020 | |
| Deferred tax assets that rely on future profitability and do not arise from temporary differences | 030 | |
| Deferred tax assets that rely on future profitability and arise from temporary differences | 040 | |
| Total deferred tax liabilities | 050 | |
| Deferred tax liabilities non deductible from deferred tax assets that rely on future profitability | 060 | |
| Deferred tax liabilities deductible from deferred tax assets that rely on future profitability | 070 | |
| Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and do not arise from temporary differences | 080 | |
| Deductible deferred tax liabilities associated with deferred tax assets that rely on future profitability and arise from temporary differences | 090 | |
| Tax overpayments and tax loss carry backs | 093 | |
| Deferred tax assets subject to a risk weight of 250% | 096 | |
| Deferred tax assets subject to a risk weight of 0% | 097 | |
| Provisions and expected losses | 099 | |
| IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures | 100 | |
| Total credit risk adjustments, additional value adjustments and other own funds reductions eligible for inclusion in the calculation of the expected loss amount | 110 | |
| General credit risk adjustments | 120 | |
| Specific credit risk adjustments | 130 | |
| Additional value adjustments and other own funds reductions | 131 | |
| Total expected loss eligible | 140 | |
| IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures | 145 | |
| Specific credit risk adjustments and positions treated similarly | 150 | |
| Total expected losses eligible | 155 | |
| Risk weighted exposure amounts for calculating the cap to the excess of provision eligible as T2 | 160 | |
| Total gross provisions eligible for inclusion in T2 capital | 170 | |
| Risk weighted exposure amounts for calculating the cap to the provision eligible as T2 | 180 | |
| Thresholds for Common Equity Tier 1 deductions | 189 | |
| Threshold non deductible of holdings in financial sector entities where an institution does not have a significant investment | 190 | |
| 10% CET1 threshold | 200 | |
| 17.65% CET1 threshold | 210 | |
| Eligible capital for the purposes of qualifying holdings outside the financial sector | 225 | |
| Eligible capital for the purposes of large exposures | 226 | |
| Investments in the capital of financial sector entities where the institution does not have a significant investment | 229 | |
| Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions | 230 | |
| Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | 240 | |
| Gross direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | 250 | |
| (-) Permitted offsetting short positions in relation to the direct gross holdings included above | 260 | |
| Indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | 270 | |
| Gross indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | 280 | |
| (-) Permitted offsetting short positions in relation to the indirect gross holdings included above | 290 | |
| Synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | 291 | |
| Gross synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | 292 | |
| (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above | 293 | |
| Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions | 300 | |
| Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | 310 | |
| Gross direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | 320 | |
| (-) Permitted offsetting short positions in relation to the direct gross holdings included above | 330 | |
| Indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | 340 | |
| Gross indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | 350 | |
| (-) Permitted offsetting short positions in relation to the indirect gross holdings included above | 360 | |
| Synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | 361 | |
| Gross synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | 362 | |
| (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above | 363 | |
| Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions | 370 | |
| Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment | 380 | |
| Gross direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment | 390 | |
| (-) Permitted offsetting short positions in relation to the direct gross holdings included above | 400 | |
| Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment | 410 | |
| Gross indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment | 420 | |
| (-) Permitted offsetting short positions in relation to the indirect gross holdings included above | 430 | |
| Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment | 431 | |
| Gross synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment | 432 | |
| (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above | 433 | |
| Investments in the capital of financial sector entities where the institution has a significant investment | 439 | |
| Holdings of CET1 capital of financial sector entities where the institution has a significant investment, net of short positions | 440 | |
| Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment | 450 | |
| Gross direct holdings of CET1 capital of financial sector entities where the institution has a significant investment | 460 | |
| (-) Permitted offsetting short positions in relation to the direct gross holdings included above | 470 | |
| Indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment | 480 | |
| Gross indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment | 490 | |
| (-) Permitted offsetting short positions in relation to the indirect gross holdings included above | 500 | |
| Synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment | 501 | |
| Gross synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment | 502 | |
| (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above | 503 | |
| Holdings of AT1 capital of financial sector entities where the institution has a significant investment, net of short positions | 510 | |
| Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment | 520 | |
| Gross direct holdings of AT1 capital of financial sector entities where the institution has a significant investment | 530 | |
| (-) Permitted offsetting short positions in relation to the direct gross holdings included above | 540 | |
| Indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment | 550 | |
| Gross indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment | 560 | |
| (-) Permitted offsetting short positions in relation to the indirect gross holdings included above | 570 | |
| Synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment | 571 | |
| Gross synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment | 572 | |
| (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above | 573 | |
| Holdings of T2 capital of financial sector entities where the institution has a significant investment, net of short positions | 580 | |
| Direct holdings of T2 capital of financial sector entities where the institution has a significant investment | 590 | |
| Gross direct holdings of T2 capital of financial sector entities where the institution has a significant investment | 600 | |
| (-) Permitted offsetting short positions in relation to the direct gross holdings included above | 610 | |
| Indirect holdings of T2 capital of financial sector entities where the institution has a significant investment | 620 | |
| Gross indirect holdings of T2 capital of financial sector entities where the institution has a significant investment | 630 | |
| (-) Permitted offsetting short positions in relation to the indirect gross holdings included above | 640 | |
| Synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment | 641 | |
| Gross synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment | 642 | |
| (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above | 643 | |
| Total risk weighted assets of amounts not deducted from the corresponding capital category: | 649 | |
| Risk weighted exposures of CET1 holdings in financial sector entities which are not deducted from the institution's CET1 capital | 650 | |
| Risk weighted exposures of AT1 holdings in financial sector entities which are not deducted from the institution's AT1 capital | 660 | |
| Risk weighted exposures of T2 holdings in financial sector entities which are not deducted from the institution's T2 capital | 670 | |
| Temporary waiver from deduction from own funds | 679 | |
| Holdings on CET1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived | 680 | |
| Holdings on CET1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived | 690 | |
| Holdings on AT1 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived | 700 | |
| Holdings on AT1 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived | 710 | |
| Holdings on T2 Capital Instruments of financial sector entities where the institution does not have a significant investment temporary waived | 720 | |
| Holdings on T2 Capital Instruments of financial sector entities where the institution has a significant investment temporary waived | 730 | |
| Capital buffers | 739 | |
| Combined Buffer Requirement | 740 | |
| Capital conservation buffer | 750 | |
| Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State | 760 | |
| Institution specific countercyclical capital buffer | 770 | |
| Systemic risk buffer | 780 | |
| Global Systemically Important Institution buffer | 800 | |
| Other Systemically Important Institution buffer | 810 | |
| Pillar II requirements | 819 | |
| Own funds requirements related to Pillar II adjustments | 820 | |
| Additional information for investment firms | 829 | |
| Initial capital | 830 | |
| Own funds based on Fixed overheads | 840 | |
| Additional information for calculation of reporting thresholds | 845 | |
| Non-domestic original exposures | 850 | |
| Total original exposures | 860 | |
| Basel I floor | 865 | |
| Adjustments to total own funds | 870 | |
| Own funds fully adjusted for Basel I floor | 880 | |
| Own funds requirements for Basel I floor | 890 | |
| Own funds requirements for Basel I floor - SA alternative | 900 | |
| Deficit of total capital as regards the minimum own funds requirements of the Basel I floor | 910 | |