66 1

Eligible Tier 2 capital

2000/12/EC

See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.

Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004)

See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.

The amount or part of the amount in "Adjustment To Valuation Differences In AFS Equities"

See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.

64 4

2000/12/EC

See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.

64 4

2000/12/EC

See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.

≈FINREP : table 15, fourth column "Amount of cumulative change in fair values attributable to changes in credit risk"

See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.

The amount or part of the amount in "Adjustment To Valuation Differences In Investment Property"

See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.

The amount or part of the amount in "Adjustment To Valuation Differences In AFS Assets”

See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.

The amount or part of the amount in "Adjustment To Valuation Differences In Property, Plant And Equipment"

Only for investment firms under Articles 20 Paragraph 2, Article 24, Article 20 Paragraph 3, Article 25 and Article 45b of Directive 93/6. See also Article 21 of Directive 93/6.

For investment firms under Article 20, Paragraph 2 and Paragraph 24 of Directive 93/6 = Max [TOTAL CAPITAL REQUIREMENTS FOR CREDIT, COUNTERPARTY CREDIT, DILUTION AND DELIVERY RISKS+SETTLEMENT RISK+TOTAL CAPITAL REQUIREMENTS FOR POSITION, FOREIGN EXCHANGE AND COMMODITY RISKS+OTHER AND TRANSITIONAL CAPITAL REQUIREMENTS, CAPITAL REQUIREMENTS RELATED TO FIXED OVERHEADS]

For investment firms under Article 20, Paragraph 3 and Paragraph 25 of Directive 93/6 = TOTAL CAPITAL REQUIREMENTS FOR CREDIT, COUNTERPARTY CREDIT, DILUTION AND DELIVERY RISKS+SETTLEMENT RISK+TOTAL CAPITAL REQUIREMENTS FOR POSITION, FOREIGN EXCHANGE AND COMMODITY RISKS+CAPITAL REQUIREMENTS RELATED TO FIXED OVERHEADS+OTHER AND TRANSITIONAL CAPITAL REQUIREMENTS

For investment firms under Article 45, Letter b of Directive 93/6 = Min[TOTAL CAPITAL REQUIREMENTS FOR OPERATIONAL RISKS (OpR ),(12/88)*max(TOTAL CAPITAL REQUIREMENTS FOR CREDIT, COUNTERPARTY CREDIT, DILUTION AND DELIVERY RISKS+SETTLEMENT RISK+TOTAL CAPITAL REQUIREMENTS FOR POSITION, FOREIGN EXCHANGE AND COMMODITY RISKS, CAPITAL REQUIREMENTS RELATED TO FIXED OVERHEADS)] plus, if applicable, an incremental increase + OTHER AND TRANSITIONAL CAPITAL REQUIREMENTS

57 2

Unless Article 66, Paragraph 2, Sentence 3 applies

2000/12/EC

57 1

2000/12/EC

For investment firms under article 45b, the amount referred to in paragraph 4 (starting "Applying this ….") of article 45b of Directive 93/6

Includes complements to capital requirements stemming from provisions in article 152 of Directive 2000/12 Without link to any template >= 0

57 1

2000/12/EC

In conjunction with Article 63 paragraph 1, Directive 2000/12/EC

Eligible Upper Tier 2 capital

For instance, capital amounts for backing any overshooting of the large exposure limits in the trading book

93/6

Country specific deductions from own funds not allocated to original, additional or addtional to cover market risks own funds

Corresponds to the type of instruments referred to in the Basel Committee on Banking Supervision' s press release (Sydney, October 1998). See Item (-) Excess On Limits For Innovative Instruments

66 1

In conjunction with Article 57, Sentence 2, Letter n, Directive 2000/12/EC, 1st alternative

2000/12/EC

93/6

13 4

In conjunction with Article 14

66 1

According to the particular rules governing the deductions in "(-) Other Country-Specific Deductions To Additional Own Funds", the latter may be deducted before calculating the excess on limits for additional own funds".

2000/12/EC

93/6

13 5

In conjunction with Paragraph 2, Letter c.

The excess on limits for additional own funds (see items "(-) Excess On Limits For Additional Own Funds") that is allowed to be eligible for inclusion within additional own funds specific to cover market risks.

Is the result of the application of the limit on instruments referred to "Of Which: Innovative Instruments Subject To Limit", "Of Which: Innovative Instruments Subject To Limit" and "Innovative Instruments Subject To Limit" in relation with item "Original Own Funds" following the Basel Committee on Banking Supervision' s press release (Sydney, October 1998).

Is the result of the application of the limit on instruments referred to in "Of Which: Innovative Instruments Subject To Limit", "Of Which: Non-Innovative Instruments Subject To Limit" and "Non-Innovative Instruments Subject To Limit" in relation with item "Original Own Funds" following the International Convergence of Capital Measurement and Capital Standards, Basel Committee on Banking Supervision (July 1988).

The excess on limits for original own funds (see items "(-) Excess On Limits For Non Innovative Instruments" and "(-) Excess On Limits For Innovative Instruments") that are eligible for inclusion within "Core Additional Own Funds".

66 1

2000/12/EC

57 1

In conjunction with Article 64, Paragraph 3, Sentence 1

2000/12/EC

93/6

57 1

When applicable according to accounting rules

2000/12/EC

Without taking into account the reduction in the eligible amount during the five years before repayment.

64 3

2000/12/EC

93/6

13 2

≈ FINREP: (Part of) Income - interim dividends when conditions in Art 57, sentence 3 are not fulfilled and so the amount has not been verified by persons responsible for the auditing of the accounts.

≈ FINREP: Negative Income from current year - interim dividends, when verified by persons responsible for the auditing of the accounts according to Article 57, sentence 3.

≈ FINREP: Part of (positive Income from current year - interim dividends), when verified by persons responsible for the auditing of the accounts

57 3

2000/12/EC

Corresponds to the type of instruments referred to Basel Committee on Banking Supervision' s press release (Sydney, October 1998). See Item "(-) Excess on limits for innovative instruments"

57 2

Includes any goodwill not already deducted (first consolidation difference) within Reserves.

2000/12/EC

57 3

2000/12/EC

If positive

57 2

2000/12/EC

If negative

3 (starting "For the purposes….") 57

2000/12/EC

2000/12

123

2000/12

123 63 3

2000/12/EC

57 2

2000/12/EC

Nonetheless, if specific local rules are applied for the definition of capital relevant for large exposures or for limits to qualifying participating interests, other components might be taken into account in the formula.

Nonetheless, if specific local rules are applied for the definition of capital relevant for large exposures, other components might be taken into account in the formula.

2000/12/EC

10 4

2000/12/EC

5 1

93/6

5 3

93/6

10 1

93/6

10 3

93/6

Corresponds to the type of instruments referred to Basel Committee on Banking Supervision' s press release (Sydney, October 1998).

See Item (-) Excess On Limits For Innovative Instruments

65 1

2000/12/EC

65 2

2000/12/EC

≈ FINREP: Minority interest (excludes the Valuation Differences Included In Valuation Differences Eligible As Original Own Funds)

See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.

57 4

2000/12/EC

93/6

13 2

Includes the profit/losses originating from valuation adjustments/reserves as laid down in Annex VII, Part B, Paragraph 14-14a of Directive 93/6.

66 2

2000/12/EC

When 50% of item "(-) Deductions From Original And Additional Own Funds" exceeds item "Additional Own Funds", the excess will also be deducted from item "Original Own Funds", so being included in "Of which: (-) From Original Own Funds".

See item "Total Additional Own Funds For General Sovency Purposes"

In the case of item "(-) Other Country Specific Deductions From Original And Additional Own Funds", the competent authorities may decide to apply deductions from original or additional own funds in different proportions according to Article 61, Paragraph 1, Directive 2000/12/EC.

For investment firms under Article 45, Letter b, Paragraphs 1 to 3 of Directive 93/6 = Min[TOTAL CAPITAL REQUIREMENTS FOR OPERATIONAL RISKS (OpR ),(12/88)*max(TOTAL CAPITAL REQUIREMENTS FOR CREDIT, COUNTERPARTY CREDIT, DILUTION AND DELIVERY RISKS+SETTLEMENT RISK+TOTAL CAPITAL REQUIREMENTS FOR POSITION, FOREIGN EXCHANGE AND COMMODITY RISKS, CAPITAL REQUIREMENTS RELATED TO FIXED OVERHEADS)] plus, if applicable, an incremental increase + OTHER AND TRANSITIONAL CAPITAL REQUIREMENTS

66 2

2000/12/EC

Deduction from original own funds (item "Original Own Funds") is, at least, 50% of ("(-) Deductions From Original And Additional Own Funds" less "(-) Other Country Specific Deductions From Original And Additional Own Funds") (see "Of Which: (-) From Additional Own Funds").

See also item "Total Original Own Funds For General Solvency Purposes"

See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.

The amount or part of the amount in "Adjustment To Other Valuation Differences Affecting The Eligible Reserves" and any other adjusments not explicitly listed above.

61 1

2000/12/EC

Includes those prudential filters not listed above that reduce the original own funds

Includes those prudential filters not listed above that increase the original own funds

Without link to any template. To introduce national flexibility.

See also Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules. This item includes the instruments eligible as original own funds but classified as debt under the IAS-type accounting rules.

≈ FINREP: Includes amongst others the item "Other equity:other" and "share capital repayable on demand (e.g. cooperative shares)"

57 1

2000/12/EC

57 2

It must be noted that supervisors may not apply deductions referred in this line (see article 59) and apply mutatis mutandis methods 1, 2 or 3 of Annex 1 to Directive 2002/87. The issue as how credit institutions considered as conglomerate apply for reporting purposes the joint forum method should be dealt with (further clarification necessary)

2000/12/EC

≈ FINREP: Respective part of Revaluation reserves (valuation diferences) + Minority interest: revaluation reserves

≈ FINREP: Treasury shares

57 2

2000/12/EC

≈ FINREP: Paid in capital

57 1

2000/12/EC

57 2

It must be noted that supervisors may not apply deductions referred in this line (see article 59) and apply mutatis mutandis methods 1, 2 or 3 of Annex 1 to Directive 2002/87. The issue as to how credit institutions considered as conglomerate apply for reporting pursposes the joint forum method should be dealt with (further clarification necessary)

2000/12/EC

Transitional treatment under Article 154, Paragraph 1, Letter b, Directive 2000/12/EC

Component of the Income (negative) from current year subject to prudential filter in "Valuation differences eligible as original own funds" ("Valuation Differences In FVO Financial Liabilities (Own Credit Risk)" and "Valuation Differences In Investment Property").

Component of the unaudited Income from current year subject to prudential filter in "Valuation differences eligible as original own funds" ("Valuation Differences In FVO Financial Liabilities (Own Credit Risk)" and "Valuation Differences In Investment Property")

120

2000/12/EC

122 2

2000/12/EC

≈ FINREP: Reserve+Revaluation reserves (excludes the valuation differences included in Valuation Differences Eligible as Original Own Funds)

57 1

Including Profit and Losses Brought Forward as a Result of the Application of the Final Profit or Loss

2000/12/EC

65 1

b, c, d

2000/12/EC

65 2

2000/12/EC

57 1

Net of valuation differences airising from IAS-type accounting rules which have already been included and filtered within the original own funds, some of them having been transferred to core additional own funds (item "Adjustments Made To Valuation Differences In Original Own Funds Transferred To Core Additional Own Funds")

2000/12/EC

57 1

In conjunction with Article 63, paragraph 2, Directive 2000/12/EC

2000/12/EC

CR TB SETT

≈ FINREP: Share premium

57 1

2000/12/EC

66 1

In conjunction with Article 57, Sentence 2, Letter m, Directive 2000/12/EC

2000/12/EC

57 1

In conjunction with Article 64 (3), Sentence 2, paying particular attention to Letter c whose calendar effects have been considered"

2000/12/EC

66 1

Eligible Lower Tier 2 capital.

2000/12/EC

For investment firms under Article 20 Paragraph 2, Article 24, Article 20 Paragraph 3 and Article 25 this element will be zero.

93/6

13 2

Includes the cash flow hedges related to other AFS assets (see also "Valuation Differences In Cash Flow Hedges Not Related To AFS Assets" )

≈ FINREP: Respective part of Revaluation reserves (valuation diferences) + Minority interest: revaluation reserves

Includes the cash flow hedges related to AFS loans and recievables (see also "Valuation Differences In Cash Flow Hedges Not Related To AFS Assets").

≈ FINREP: Respective part of Revaluation reserves (valuation diferences) + Minority interest: revaluation reserves

In principle cash flow hedges related to AFS assets are excluded. Nevertheless, in case of neutralisation of AFS assets to which the cash flow hedges are related, these cash flow hedges may be included in this item.

≈ FINREP: Respective part of Revaluation reserves (valuation diferences) + Minority interest: revaluation reserves

For reporting purposes all valuation differences must be included in this item. Nevertheless, this does not preclude the whole amount of an item being transferred to additional own funds

≈ FINREP: Respective part of Income from current year + Reserves (included retained earnings) + Minority interest: other (relationed to income)

Includes the cash flow hedges related to AFS equities (See also "Valuation Differences In Cash Flow Hedges Not Related To AFS Assets")

≈ FINREP: Respective part of Revaluation reserves (valuation diferences) + Minority interest: revaluation reserves

≈ FINREP: Respective part of Income from current year + Reserves (included retained earnings) + Minority interest: other (in relation to income)

≈ FINREP: Respective part of Revaluation reserves (positive valuation diferences in tangible assets) + Minority interest: revaluation reserves (positive valuation differences in tangible assets)

57 1

2000/12/EC

Eligible Tier 1 Capital

See Item (-) Excess On Limits For Non Innovative Instruments

See item (-) Excess On Limits For Non Innovative Instruments

See Item "(-) Excess on limits for non innovative instruments"

66 1

In conjunction with Article 57, Sentence 2, Letter l, Directive 2000/12/EC

2000/12/EC

Tier 3 Capital

Includes the effect of the review and evaluation performed by competent authorities as indicated in article 124 and annex XI of Directive 2000/12. Accordingly it takes into account the specific own funds requirements laid down in paragraph 2 of article 136 of Directive 2000/12/EC.

Total own funds for solvency purposes/ capital requirements* 8%. Both figures are those used for assessing the surplus (+) / deficit (-) in "Surplus (+) / Deficit (-) Of Own Funds Taking Into Account The Supervisory Review Process"

2000/12/EC

57 2