Index
Constraints
DPM Mapboe_tCP04.00.01 - Capital Adequacy - Memorandum Items
| CP04.00.01 | |||||||||||
| Current reporting month | Q1 | Q2 | Q3 | Q4 | Q5 | Q6 | Q7 | Q8 | Year-end following Q8 | ||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | ||
| Deferred tax assets and liabilities | |||||||||||
| 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 | ||||||||||
| Provisions and expected losses | |||||||||||
| 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 | |||||||||||
| 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 | |||||||||||
| 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 | |||||||||||
| 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 exposure amounts of holdings not deducted from the corresponding capital category: | |||||||||||
| 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 | |||||||||||
| 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 | |||||||||||
| 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 | ||||||||||
| Systemically important institution buffer | 790 | ||||||||||
| Global Systemically Important Institution buffer | 800 | ||||||||||
| Other Systemically Important Institution buffer | 810 | ||||||||||
| Pillar II requirements | |||||||||||
| Own funds requirements related to Pillar II adjustments | 820 | ||||||||||
| Additional information for investment firms | |||||||||||
| Initial capital | 830 | ||||||||||
| Own funds based on Fixed overheads | 840 | ||||||||||
| Additional information for calculation of reporting thresholds | |||||||||||
| Non-domestic original exposures | 850 | ||||||||||
| Total original exposures | 860 | ||||||||||
| Basel I floor | |||||||||||
| 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 | ||||||||||