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boe_tCP01.00.02.01 - CP01.00.02.01 - Capital Adequacy - Own funds definition

CP01.00.02.01
Current reporting monthQ1Q2Q3Q4Q5Q6Q7Q8Year-end following Q8
010020030040050060070080090100
OWN FUNDS010
TIER 1 CAPITAL015
COMMON EQUITY TIER 1 CAPITAL020
Capital instruments eligible as CET1 Capital030
Paid up capital instruments040
Of which: Capital instruments subscribed by public authorities in emergency situations045
Memorandum item: Capital instruments not eligible050
Share premium060
(-) Own CET1 instruments070
(-) Direct holdings of CET1 instruments080
(-) Indirect holdings of CET1 instruments090
(-) Synthetic holdings of CET1 instruments091
(-) Actual or contingent obligations to purchase own CET1 instruments092
Retained earnings130
Previous years retained earnings140
Profit or loss eligible150
Profit or loss attributable to owners of the parent160
(-) Part of interim or year-end profit not eligible170
Accumulated other comprehensive income180
Other reserves200
Funds for general banking risk210
Transitional adjustments due to grandfathered CET1 Capital instruments220
Minority interest given recognition in CET1 capital230
Transitional adjustments due to additional minority interests240
Adjustments to CET1 due to prudential filters250
(-) Increases in equity resulting from securitised assets260
Cash flow hedge reserve270
Cumulative gains and losses due to changes in own credit risk on fair valued liabilities280
Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities285
(-) Value adjustments due to the requirements for prudent valuation290
(-) Goodwill300
(-) Goodwill accounted for as intangible asset310
(-) Goodwill included in the valuation of significant investments320
Deferred tax liabilities associated to goodwill330
(-) Other intangible assets340
(-) Other intangible assets before deduction of deferred tax liabilities350
Deferred tax liabilities associated to other intangible assets360
(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities370
(-) IRB shortfall of credit risk adjustments to expected losses380
(-) Defined benefit pension fund assets390
(-) Defined benefit pension fund assets400
Deferred tax liabilities associated to defined benefit pension fund assets410
Defined benefit pension fund assets which the institution has an unrestricted ability to use420
(-) Reciprocal cross holdings in CET1 Capital430
(-) Excess of deduction from AT1 items over AT1 Capital (see 1.2.10)440
(-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1.250% risk weight450
(-) Securitisation positions which can alternatively be subject to a 1.250% risk weight460
(-) Free deliveries which can alternatively be subject to a 1.250% risk weight470
(-) Positions in a basket for which an institution cannot determine the risk weight under the IRB approach, and can alternatively be subject to a 1.250% risk weight471
(-) Equity exposures under an internal models approach which can alternatively be subject to a 1.250% risk weight472
(-) CET1 instruments of financial sector entities where the institution does not have a significant investment480
(-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences490
(-) CET1 instruments of financial sector entities where the institution has a significant investment500
(-) Amount exceeding the 17.65% threshold510
Other transitional adjustments to CET1 Capital520
(-) Additional deductions of CET1 Capital due to Article 3 CRR524
CET1 capital elements or deductions - other529
ADDITIONAL TIER 1 CAPITAL530
Capital instruments eligible as AT1 Capital540
Paid up capital instruments550
Memorandum item: Capital instruments not eligible560
Share premium570
(-) Own AT1 instruments580
(-) Direct holdings of AT1 instruments590
(-) Indirect holdings of AT1 instruments620
(-) Synthetic holdings of AT1 instruments621
(-) Actual or contingent obligations to purchase own AT1 instruments622
Transitional adjustments due to grandfathered AT1 Capital instruments660
Instruments issued by subsidiaries that are given recognition in AT1 Capital670
Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries680
(-) Reciprocal cross holdings in AT1 Capital690
(-) AT1 instruments of financial sector entities where the institution does not have a significant investment700
(-) AT1 instruments of financial sector entities where the institution has a significant investment710
(-) Excess of deduction from T2 items over T2 Capital720
Other transitional adjustments to AT1 Capital730
Excess of deduction from AT1 items over AT1 Capital (deducted in CET1)740
(-) Additional deductions of AT1 Capital due to Article 3 CRR744
AT1 capital elements or deductions - other748
TIER 2 CAPITAL750
Capital instruments and subordinated loans eligible as T2 Capital760
Paid up capital instruments and subordinated loans770
Memorandum item: Capital instruments and subordinated loans not eligible780
Share premium790
(-) Own T2 instruments800
(-) Direct holdings of T2 instruments810
(-) Indirect holdings of T2 instruments840
(-) Synthetic holdings of T2 instruments841
(-) Actual or contingent obligations to purchase own T2 instruments842
Transitional adjustments due to grandfathered T2 Capital instruments and subordinated loans880
Instruments issued by subsidiaries that are given recognition in T2 Capital890
Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries900
IRB Excess of provisions over expected losses eligible910
SA General credit risk adjustments920
(-) Reciprocal cross holdings in T2 Capital930
(-) T2 instruments of financial sector entities where the institution does not have a significant investment940
(-) T2 instruments of financial sector entities where the institution has a significant investment950
Other transitional adjustments to T2 Capital960
Excess of deduction from T2 items over T2 Capital (deducted in AT1)970
(-) Additional deductions of T2 Capital due to Article 3 CRR974
T2 capital elements or deductions - other978

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