[Reference Linkbase]

NumberDifference TypeNameIdentifier / Value From -> Value To
ModifiedReference Linkbasep-ca-2006-07-01-reference.xml
Modified   XLink Declaration   http://www.xbrl.org/2003/role/link
00001Removed      Reference Link      Of Which: Innovative Instruments Subject To Limit (p-ca:EligibleCapitalOfWhichInnovativeInstrumentsSubjectLimit) -- ref-corep:Comment="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" [reference] : [link, concept-reference]
00002Removed      Reference Link      (-) Excess On Limits For Innovative Instruments (p-ca:ExcessLimitsInnovativeInstruments) -- ref-corep:Comment="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)." [reference] : [link, concept-reference]
00003Removed      Reference Link      (-) Excess On Limits For Non-Innovative Instruments (p-ca:ExcessLimitsNonInnovativeInstruments) -- ref-corep:Comment="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)." [reference] : [link, concept-reference]
Modified      Reference Link      Excess On Limits For Original Own Funds Transferred To Core Additional Own Funds (p-ca:ExcessLimitsOriginalOwnFundsTransferredCoreAdditionalOwnFunds) -- ref-corep:Comment="The excess on limits for original own funds (see items 1.1.5.2a) ) that are eligible for inclusion within core additional own funds. = -1.1.5.2a). " [reference] : [link, concept-reference]
Modified         Reference         ref-corep:Comment="The excess on limits for original own funds (see items 1.1.5.2a) ) that are eligible for inclusion within core additional own funds. = -1.1.5.2a). " [reference]
Modified            part Element            ref-corep:Comment
00004Modified               Value               "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"." -> "The excess on limits for original own funds (see items 1.1.5.2a) )  that are eligible for inclusion within core additional own funds.  = -1.1.5.2a). "
00005Removed      Reference Link      Innovative Instruments Subject To Limit (p-ca:InnovativeInstrumentsSubjectLimit) -- ref-corep:Comment="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"" [reference] : [link, concept-reference]
00006Removed      Reference Link      Of Which: Innovative Instruments Subject To Limit (p-ca:MinorityInterestOfWhichInnovativeInstrumentsSubjectLimit) -- ref-corep:Comment="Corresponds to the type of instruments referred to Basel Committee on Banking Supervision' s press release (Sydney, October 1998).", ref-corep:Comment="See Item (-) Excess On Limits For Innovative Instruments" [reference] : [link, concept-reference]
Modified      Reference Link      Other Country Specific Own Funds Requirements (p-ca:OtherCountrySpecificOwnFundsRequirements) -- ref-corep:Comment="Without link to any template. Among others, additional capital requirements mentioned in article 31 lit (b) of Directive 2006/49/EC might be included. It also introduces national flexibility." [reference] : [link, concept-reference]
Modified         Reference         ref-corep:Comment="Without link to any template. Among others, additional capital requirements mentioned in article 31 lit (b) of Directive 2006/49/EC might be included. It also introduces national flexibility." [reference]
Modified            part Element            ref-corep:Comment
00007Modified               Value               "Without link to any template. To introduce national flexibility." -> "Without link to any template. Among others, additional capital requirements mentioned in article 31 lit (b) of Directive 2006/49/EC might be included. It also introduces national flexibility."
Modified      Reference Link      Other Instruments Eligible As Capital (p-ca:OtherInstrumentsEligibleCapital) -- ref-corep:Comment="See also Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.", ref-corep:Comment="≈ FINREP: Includes amongst others the item "Other equity:other" and "share capital repayable on demand (e.g. cooperative shares)"", ref:Article="57", ref:Sentence="1", ref-corep:Letter="a", ref-corep:Directive="Directive 2006/48/EC.", ref-corep:Comment="even if the instruments are classified as debt under the IAS-type accounting rules." [reference] : [link, concept-reference]
Modified         Reference         ref-corep:Comment="See also Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.", ref-corep:Comment="≈ FINREP: Includes amongst others the item "Other equity:other" and "share capital repayable on demand (e.g. cooperative shares)"", ref:Article="57", ref:Sentence="1", ref-corep:Letter="a", ref-corep:Directive="Directive 2006/48/EC.", ref-corep:Comment="even if the instruments are classified as debt under the IAS-type accounting rules." [reference]
Modified            part Element            ref-corep:Comment
00008Modified               Value               "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." -> "See also Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules."
00009Added            part Element            ref-corep:Comment
00010Removed      Reference Link      Of Which: Non-Innovative Instruments Subject To Limit (p-ca:EligibleCapitalOfWhichNonInnovativeInstrumentsSubjectLimit) -- ref-corep:Comment="See Item (-) Excess On Limits For Non Innovative Instruments" [reference] : [link, concept-reference]
00011Removed      Reference Link      Of Which: Non-Innovative Instruments Subject To Limit (p-ca:MinorityInterestOfWhichNonInnovativeInstrumentsSubjectLimit) -- ref-corep:Comment="See item (-) Excess On Limits For Non Innovative Instruments" [reference] : [link, concept-reference]
00012Removed      Reference Link      Non-Innovative Instruments Subject To Limit (p-ca:NonInnovativeInstrumentsSubjectLimit) -- ref-corep:Comment="See Item "(-) Excess on limits for non innovative instruments"" [reference] : [link, concept-reference]
00013Added      Reference Link      Reserves (including valuation differences) (p-ca:ReservesIncludingValuationDifferences) -- ref-corep:Comment="≈ FINREP: Reserve+Revaluation reserves" [reference] : [link, concept-reference]
00014Added      Reference Link      Part of reserves to be filtered out to valuation differences (p-ca:PartOfReservesFilteredOutValuationDifferences) -- ref-corep:Comment="Component of reserves subject to prudential filters" [reference] : [link, concept-reference]
00015Added      Reference Link      Of which: Instruments ranking pari passu with ordinary shares (p-ca:OfWhichInstrumentsRankingPariPassuWithOrdinaryShares) -- ref-corep:Comment="Recital 4 of Directive 2009/111/EC and Article 57 (a) of amended Directive 2006/48/EC: Instruments that are regarded under national law as equity capital, rank pari passu with ordinary shares during liquidation and fully absorb losses on a going concern basis pari passu with ordinary shares. PLEASE REPORT BOTH THE NOMINAL AMOUNT OF THE PAID IN INSTRUMENTS AND THE PREMIUM ATTACHED TO IT. Exclude from this item those instruments that provide preferential rights for dividend payment on a non-cumulative basis (see item 1.1.1****). Include instruments issued by mutual co-operative or similar institutions which are deemed to be equivalent to ordinary shares in terms of capital qualities." [reference] : [link, concept-reference]
00016Added      Reference Link      Of which: Instruments providing preferential rights for dividend payment on a non-cumulative basis (p-ca:OfWhichInstrumentsProvidingPreferentialRightsForDividendPaymentNonCumulativeBasis) -- ref-corep:Comment="Recital 4 of Directive 2009/111/EC and Article 57(a) of amended Directive 2006/48/EC: Instruments providing preferential rights for dividend payment on a non-cumulative basis, provided that they are included in Article 22 of Council Directive 86/635/EEC, rank pari passu with ordinary shares during liquidation and fully absorb losses on a going concern basis pari passu with ordinary shares; PLEASE REPORT BOTH THE NOMINAL AMOUNT OF THE PAID IN INSTRUMENTS AND THE PREMIUM ATTACHED TO IT Exclude from this item those instruments that rank pari passu with ordinary shares (see item 1.1.1***). Include instruments issued by mutual co-operative or similar institutions which are deemed to be equivalent to instruments which provide preferential rights for dividend payment on a non-cumulative basis provided that they are included in Article 22 of Directive 86/635/EEC, rank pari passu with ordinary shares during liquidation and fully absorb losses on a going-concern basis pari passu with ordinary shares." [reference] : [link, concept-reference]
00017Added      Reference Link      Of which: Hybrid instruments that must be converted during emergency situations (p-ca:OfWhichHybridInstrumentsThatMustBeConvertedDuringEmergencySituations) -- ref-corep:Comment="see item 1.1.5.2a Article 65 (1) point a) in conjuction with Article 66 (1a) lit. (a) of amended Directive 2006/48/EC, as long as they comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 2006/48/EC. " [reference] : [link, concept-reference]
00018Added      Reference Link      Of which: Hybrid instruments (undated, without incentive to redeem) (p-ca:OfWhichHybridInstrumentsUndatedWithoutIncentiveToRedeem) -- ref-corep:Comment="see item 1.1.5.2a Article 65(1) point a) in conjuction with Article 66 (1a) lit. (b) of amended Directive 2006/48/EC, as long as they comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 2006/48/EC. " [reference] : [link, concept-reference]
00019Added      Reference Link      Of which: Hybrid instruments (dated or incentive to redeem) (p-ca:OfWhichHybridInstrumentsDatedOrIncentiveToRedeem) -- ref-corep:Comment="see item 1.1.5.2a Article 65(1) point a) in conjuction with Article 66 (1a) lit. (c) of amended Directive 2006/48/EC, as long as they comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 2006/48/EC." [reference] : [link, concept-reference]
00020Added      Reference Link      Of which: Grandfathered instruments without incentive to redeem subject to limit (p-ca:OfWhichGrandfatheredInstrumentsWithoutIncentiveToRedeemSubjectToLimit) -- ref-corep:Comment="see item 1.1.5.2a Instruments without incentive to redeem, issued indirectly, that are grandfathered in accordance with Article 154 (8) of amended Directive 2006/48/EC and instruments which do not comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 2006/48/EC and are grandfathered in accordance with Article 154 (9) of amended Directive 2006/48/EC." [reference] : [link, concept-reference]
00021Added      Reference Link      Of which: Grandfathered instruments with incentive to redeem subject to limit (p-ca:OfWhichGrandfatheredInstrumentsWithIncentiveToRedeemSubjectToLimit) -- ref-corep:Comment="see item 1.1.5.2a. Instruments with incentive to redeem, issued indirectly, and that are grandfathered in accordance with Article 154 (8) of amended Directive 2006/48/EC and instruments which do not comply with the requirements of Article 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 2006/48/EC and are grandfathered in accordance with Article 154 (9) of amended Directive 2006/48/EC." [reference] : [link, concept-reference]
00022Added      Reference Link      Minority interest (including valuation differences) (p-ca:MinorityInterestIncludingValuationDifferences) -- ref-corep:Comment="≈ FINREP: Minority interest" [reference] : [link, concept-reference]
00023Added      Reference Link      Part of minority interest to be filtered out to valuation differences (p-ca:PartOfMinorityInterestToBeFilteredOutToValuationDifferences) -- ref-corep:Comment="Component of minority interest subject to prudential filters" [reference] : [link, concept-reference]
00024Added      Reference Link      (-) Adjustment to minority interest (p-ca:AdjustmentToMinorityInterest) -- ref-corep:Comment="Minority interest not eligible as original own funds" [reference] : [link, concept-reference]
00025Added      Reference Link      Hybrid instruments (p-ca:HybridInstruments) -- ref-corep:Comment="This item should include not only hybrid instruments directly issued but also those hybrids indirectly issued that, because of being an accounting liability, do not give rise to minority interests." [reference] : [link, concept-reference]
00026Added      Reference Link      Hybrid instruments that must be converted during emergency situations (p-ca:HybridInstrumentsConvertedDuringEmergencySituations) -- ref-corep:Comment="see item 1.1.5.2a Article 57 sentence 1 lit. (ca) and Article 66 (1a) lit. (a) of amended Directive 2006/48/EC, as long as they comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 2006/48/EC. " [reference] : [link, concept-reference]
00027Added      Reference Link      Hybrid instruments (undated, without incentive to redeem) (p-ca:HybridInstrumentsUndatedWithoutIncentiveToRedeem) -- ref-corep:Comment="see item 1.1.5.2a Article 57 sentence 1 lit. (ca) and Article 66 (1a) lit. (b) of amended Directive 2006/48/EC, as long as they comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 2006/48/EC. " [reference] : [link, concept-reference]
00028Added      Reference Link      Hybrid instruments (dated or incentive to redeem) (p-ca:HybridInstrumentsDatedOrIncentiveToRedeem) -- ref-corep:Comment="see item 1.1.5.2a Article 57 sentence 1 lit. (ca) and Article 66 (1a) lit. (c) of amended Directive 2006/48/EC, as long as they comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 2006/48/EC. " [reference] : [link, concept-reference]
00029Added      Reference Link      Grandfathered hybrid instruments without incentive to redeem subject to limit (p-ca:GrandfatheredHybridInstrumentsWithoutIncentiveToRedeemSubjectToLimit) -- ref-corep:Comment="see item 1.1.5.2a Instruments of Article 57 sentence 1 lit. (a) and (ca) of amended Directive 2006/48/EC without incentive to redeem, that are grandfathered in accordance with Article 154 (8) of amended Directive 2006/48/EC and instruments which do not comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 2006/48/EC and are grandfathered in accordance with Article 154 (9) of amended Directive 2006/48/EC." [reference] : [link, concept-reference]
00030Added      Reference Link      Grandfathered hybrid instruments with incentive to redeem subject to limit (p-ca:GrandfatheredHybridInstrumentsWithIncentiveToRedeemSubjectToLimit) -- ref-corep:Comment="see item 1.1.5.2a Instruments of Article 57 sentence 1 lit. (a) and (ca) of amended Directive 2006/48/EC with incentive to redeem, that are grandfathered in accordance with Article 154 (8) of amended Directive 2006/48/EC and instruments which do not comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 2006/48/EC and are grandfathered in accordance with Article 154 (9) of amended Directive 2006/48/EC." [reference] : [link, concept-reference]
00031Added      Reference Link      (-) Excess on the limits for hybrid instruments (p-ca:ExcessOnLimitsForHybridInstruments) -- ref-corep:Comment="Is the result of the application of the limits referred to in Article 66 (1a) lit. a) to c) and Article 154 (8) and (9) of amended Directive 2006/48/EC on instruments referred to in 1.1.2.2***01 to 1.1.2.2***05 and 1.1.4.1a." [reference] : [link, concept-reference]
00032Added      Reference Link      (-) Hybrid instruments that must be converted during emergency situations (p-ca:ExcessOnLimitsHybridInstrumentsConvertedDuringEmergencySituations) -- ref-corep:Comment="Article 66 (1a) lit (a) of amended Directive 2006/48/EC." [reference] : [link, concept-reference]
00033Added      Reference Link      (-) Hybrid instruments (undated, without incentive to redeem) (p-ca:ExcessOnLimitsHybridInstrumentsUndatedWithoutIncentiveToRedeem) -- ref-corep:Comment="Article 66 (1a) lit (b) of amended Directive 2006/48/EC." [reference] : [link, concept-reference]
00034Added      Reference Link      (-) Hybrid instruments (dated or incentive to redeem) (p-ca:ExcessOnLimitsHybridInstrumentsDatedOrIncentiveToRedeem) -- ref-corep:Comment="Article 66 (1a) lit (c) of amended Directive 2006/48/EC." [reference] : [link, concept-reference]
00035Added      Reference Link       (-) Excess on limits for grandfathered instruments (p-ca:ExcessOnLimitsForGrandfatheredInstruments) -- ref-corep:Comment="Article 154 (8) and (9) of amended Directive 2006/48/EC on instruments referred to in 1.1.2.2***04, 1.1.2.2***05 and 1.1.4.1a.04, 1.1.4.1a.05." [reference] : [link, concept-reference]
00036Added      Reference Link      Of which: Other and country specific value adjustments and provisions included in the calculation of the IRB provision excess (+) / shortfall (-) (p-ca:CreditRevaluationReserves) -- ref-corep:Comment="Includes any value adjustment or provision included in the calculation of the IRB provision excess (+) / shortfall (-) mentioned in Annex Vii, part 1, point 36 of Directive 2006/48/EC not reported in tems 1.8.1.1* or 1.8.1.1**" [reference] : [link, concept-reference]
00037Added      Reference Link      Of which: Specific provision / Allowances for individually assessed financial assets (p-ca:SpecificProvisionIndividualImpairment) -- ref-corep:Comment="Specific provisions as mentioned in paragraph 380 of the BCBS document "International Convergence of Capital Measurements and Capital Standards: A Revised Framework - Comprenhensive Version" published in June 2006. ≈ FINREP: Allowances for individually assessed financial assets " [reference] : [link, concept-reference]
00038Added      Reference Link      Of which: General provision / Allowances for collectively assessed financial assets (p-ca:OfWhichGeneralProvisionCollectiveImpairment) -- ref-corep:Comment="General provisions as mentioned in paragraph 380 of the BCBS document "International Convergence of Capital Measurements and Capital Standards: A Revised Framework - Comprenhensive Version" published in June 2006. ≈ FINREP: Allowances for collectively assessed financial assets (includes allowances for incurred but not reported losses)" [reference] : [link, concept-reference]
ModifiedReference Linkbased-ec-2006-07-01-reference.xml
Modified   XLink Declaration   http://www.xbrl.org/2003/role/link
Modified      Reference Link      Of Which: SME (d-ec:IRBECCorporatesOfWhichSME) -- ref-corep:Comment="SME stands for companies for which the criteria in annex VII part 1 point 5 of Directive 2006/48/EC for size adjustment are satisfied." [reference] : [link, concept-reference]
Modified         Reference         ref-corep:Comment="SME stands for companies for which the criteria in annex VII part 1 point 5 of Directive 2006/48/EC for size adjustment are satisfied." [reference]
Modified            part Element            ref-corep:Comment
00039Modified               Value               "SSME stands for companies for which the criteria in annex VII part 1 point 5 of Directive 2006/48/EC for size adjustment are satisfied. Includes those exposures falling under annex VII part 1 point 11 of Directive 2006/48/EC." -> "SME stands for companies for which the criteria in annex VII part 1 point 5 of Directive 2006/48/EC for size adjustment are satisfied."
Modified      Reference Link      Of Which: SME (d-ec:IRBECRetailOfWhichSME) -- ref-corep:Comment="Article 86 paragraph 4 (a) of Directive 2006/48/EC." [reference] : [link, concept-reference]
Modified         Reference         ref-corep:Comment="Article 86 paragraph 4 (a) of Directive 2006/48/EC." [reference]
Modified            part Element            ref-corep:Comment
00040Modified               Value               "Article 86 paragraph 4 (a) of Directive 2006/48/EC. Excludes those exposures falling under annex VII part 1 point 11 of Directive 2006/48/EC." -> "Article 86 paragraph 4 (a) of Directive 2006/48/EC."