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 | ||
| 1. TOTAL ADJUSTMENTS | 010 | ||||||
| 1.1 GRANDFATHERED INSTRUMENTS | 020 | ||||||
| 1.1.1 Grandfathered instruments: Instruments constituting state aid | 030 | ||||||
| 1.1.1.1 Instruments that qualified as own funds according to 2006/48/EC | 040 | ||||||
| 1.1.1.2 Instruments issued by institutions that are incorporated in a Member State that is subject to an Economic Adjustment Programme | 050 | ||||||
| 1.1.2 Instruments not constituting state aid | 060 | ||||||
| 1.2 MINORITY INTERESTS AND EQUIVALENTS | 070 | ||||||
| 1.2.1 Capital instruments and items that do not qualify as minority interests | 080 | ||||||
| 1.2.2 Transitional recognition in consolidated own funds of minority interests | 090 | ||||||
| 1.2.3 Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital | 091 | ||||||
| 1.2.4 Transitional recognition in consolidated own funds of qualifying Tier 2 capital | 092 | ||||||
| 1.3 OTHER TRANSITIONAL ADJUSTMENTS | 100 | ||||||
| 1.3.1 Unrealised gains and losses | 110 | ||||||
| 1.3.1.1 Unrealised gains | 120 | ||||||
| 1.3.1.2 Unrealised losses | 130 | ||||||
| 1.3.1.3 Unrealised gains on exposures to central governments classified in the "Available for sale" category of EU-endorsed IAS39 | 133 | ||||||
| 1.3.1.4 Unrealised losses on exposures to central governments classified in the "Available for sale" category of EU-endorsed IAS39 | 136 | ||||||
| 1.3.1.5 Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities | 138 | ||||||
| 1.3.2 Deductions | 140 | ||||||
| 1.3.2.1. Losses for the current financial year | 150 | ||||||
| 1.3.2.2. Intangible assets | 160 | ||||||
| 1.3.2.3. Deferred tax assets that rely on future profitability and do not arise from temporary differences | 170 | ||||||
| 1.3.2.4. IRB shortfall of provisions to expected losses | 180 | ||||||
| 1.3.2.5. 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 | ||||||
| 1.3.2.6. Own instruments | 200 | ||||||
| 1.3.2.6.1 Own CET1 instruments | 210 | ||||||
| of which: Direct holdings | 211 | ||||||
| of which: Indirect holdings | 212 | ||||||
| 1.3.2.6.2 Own AT1 instruments | 220 | ||||||
| of which: Direct holdings | 221 | ||||||
| of which: Indirect holdings | 222 | ||||||
| 1.3.2.6.3 Own T2 instruments | 230 | ||||||
| of which: Direct holdings | 231 | ||||||
| of which: Indirect holdings | 232 | ||||||
| 1.3.2.7. Reciprocal cross holdings | 240 | ||||||
| 1.3.2.7.1 Reciprocal cross holdings in CET1 Capital | 250 | ||||||
| 1.3.2.7.1.1 Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution does not have a significant investment | 260 | ||||||
| 1.3.2.7.1.2 Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution has a significant investment | 270 | ||||||
| 1.3.2.7.2 Reciprocal cross holdings in AT1 Capital | 280 | ||||||
| 1.3.2.7.2.1 Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution does not have a significant investment | 290 | ||||||
| 1.3.2.7.2.2 Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution has a significant investment | 300 | ||||||
| 1.3.2.7.3 Reciprocal cross holdings in T2 Capital | 310 | ||||||
| 1.3.2.7.3.1 Reciprocal cross holdings in T2 Capital of financial sector entities where the institution does not have a significant investment | 320 | ||||||
| 1.3.2.7.3.2 Reciprocal cross holdings in T2 Capital of financial sector entities where the institution has a significant investment | 330 | ||||||
| 1.3.2.8. Own funds instruments of financial sector entities where the institution does not have a significant investment | 340 | ||||||
| 1.3.2.8.1 CET1 instruments of financial sector entities where the institution does not have a significant investment | 350 | ||||||
| 1.3.2.8.2 AT1 instruments of financial sector entities where the institution does not have a significant investment | 360 | ||||||
| 1.3.2.8.3 T2 instruments of financial sector entities where the institution does not have a significant investment | 370 | ||||||
| 1.3.2.9 Deferred tax assets that are dependent on future profitability and arise from temporary differences and CET1 instruments of financial sector entities where the institution has a significant investment | 380 | ||||||
| 1.3.2.10 Own funds instruments of financial sector entities where the institution has a significant investment | 390 | ||||||
| 1.3.2.10.1 CET1 instruments of financial sector entities where the institution has a significant investment | 400 | ||||||
| 1.3.2.10.2 AT1 instruments of financial sector entities where the institution has a significant investment | 410 | ||||||
| 1.3.2.10.3 T2 instruments of financial sector entities where the institution has a significant investment | 420 | ||||||
| 1.3.2.11 Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items | 425 | ||||||
| 1.3.3 Additional filters and deductions | 430 | ||||||