Index
Constraints
DPM Mapeba_tC_05.01 - C 05.01 (CA 5.01)
| C 05.01 | |||||||
| Adjustments to CET1 | Adjustments to AT1 | Adjustments to T2 | Adjustments included in RWAs | Memorandum items | |||
| Applicable percentage | Eligible amount without transitional provisions | ||||||
| 010 | 020 | 030 | 040 | 050 | 060 | ||
| TOTAL ADJUSTMENTS | 010 | ||||||
| GRANDFATHERED INSTRUMENTS | 020 | ||||||
| Grandfathered instruments: Instruments constituting state aid | 030 | ||||||
| Instruments that qualified as own funds according to 2006/48/EC | 040 | ||||||
| Instruments issued by institutions that are incorporated in a Member State that is subject to an Economic Adjustment Programme | 050 | ||||||
| Instruments not constituting state aid | 060 | ||||||
| MINORITY INTERESTS AND EQUIVALENTS | 070 | ||||||
| Capital instruments and items that do not qualify as minority interests | 080 | ||||||
| Transitional recognition in consolidated own funds of minority interests | 090 | ||||||
| Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital | 091 | ||||||
| Transitional recognition in consolidated own funds of qualifying Tier 2 capital | 092 | ||||||
| OTHER TRANSITIONAL ADJUSTMENTS | 100 | ||||||
| Unrealised gains and losses | 110 | ||||||
| Unrealised gains | 120 | ||||||
| Unrealised losses | 130 | ||||||
| Unrealised gains on exposures to central governments classified in the "Available for sale" category of EU-endorsed IAS39 | 133 | ||||||
| Unrealised losses on exposures to central governments classified in the "Available for sale" category of EU-endorsed IAS39 | 136 | ||||||
| Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities | 138 | ||||||
| Deductions | 140 | ||||||
| Losses for the current financial year | 150 | ||||||
| Intangible assets | 160 | ||||||
| Deferred tax assets that rely on future profitability and do not arise from temporary differences | 170 | ||||||
| IRB shortfall of provisions to expected losses | 180 | ||||||
| Defined benefit pension fund assets | 190 | ||||||
| of which: Introduction of amendments to IAS19 - positive item | 194 | ||||||
| of which: Introduction of amendments to IAS19 - negative item | 198 | ||||||
| Own instruments | 200 | ||||||
| Own CET1 instruments | 210 | ||||||
| of which: Direct holdings | 211 | ||||||
| of which: Indirect holdings | 212 | ||||||
| Own AT1 instruments | 220 | ||||||
| of which: Direct holdings | 221 | ||||||
| of which: Indirect holdings | 222 | ||||||
| Own T2 instruments | 230 | ||||||
| of which: Direct holdings | 231 | ||||||
| of which: Indirect holdings | 232 | ||||||
| Reciprocal cross holdings | 240 | ||||||
| Reciprocal cross holdings in CET1 Capital | 250 | ||||||
| Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution does not have a significant investment | 260 | ||||||
| Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution has a significant investment | 270 | ||||||
| Reciprocal cross holdings in AT1 Capital | 280 | ||||||
| Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution does not have a significant investment | 290 | ||||||
| Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution has a significant investment | 300 | ||||||
| Reciprocal cross holdings in T2 Capital | 310 | ||||||
| Reciprocal cross holdings in T2 Capital of financial sector entities where the institution does not have a significant investment | 320 | ||||||
| Reciprocal cross holdings in T2 Capital of financial sector entities where the institution has a significant investment | 330 | ||||||
| Own funds instruments of financial sector entities where the institution does not have a significant investment | 340 | ||||||
| CET1 instruments of financial sector entities where the institution does not have a significant investment | 350 | ||||||
| AT1 instruments of financial sector entities where the institution does not have a significant investment | 360 | ||||||
| T2 instruments of financial sector entities where the institution does not have a significant investment | 370 | ||||||
| Deferred tax assets that are dependent on future profitability and arise from temporary differences and CET1 instruments of financial sector entities where the institution has a significant investment | 380 | ||||||
| Deferred tax assets that are dependent on future profitability and arise from temporary differences | 385 | ||||||
| Own funds instruments of financial sector entities where the institution has a significant investment | 390 | ||||||
| CET1 instruments of financial sector entities where the institution has a significant investment | 400 | ||||||
| AT1 instruments of financial sector entities where the institution has a significant investment | 410 | ||||||
| T2 instruments of financial sector entities where the institution has a significant investment | 420 | ||||||
| Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items | 425 | ||||||
| Additional filters and deductions | 430 | ||||||
| Adjustments due to IFRS 9 transitional arrangements | 440 | ||||||