Number | Difference Type | Name | Identifier / Value From -> Value To |
| Modified | Reference Linkbase | p-ca-2006-07-01-reference.xml |
| Modified | XLink Declaration | http://www.xbrl.org/2003/role/link |
00001 | Removed | 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] |
00002 | Removed | 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] |
00003 | Removed | 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 |
00004 | Modified | 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). " |
00005 | Removed | 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] |
00006 | Removed | 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 |
00007 | Modified | 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 |
00008 | Modified | 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." |
00009 | Added | part Element | ref-corep:Comment |
00010 | Removed | 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] |
00011 | Removed | 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] |
00012 | Removed | 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] |
00013 | Added | Reference Link | Reserves (including valuation differences) (p-ca:ReservesIncludingValuationDifferences) -- ref-corep:Comment="≈ FINREP: Reserve+Revaluation reserves" [reference] : [link, concept-reference] |
00014 | Added | 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] |
00015 | Added | 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] |
00016 | Added | 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] |
00017 | Added | 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] |
00018 | Added | 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] |
00019 | Added | 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] |
00020 | Added | 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] |
00021 | Added | 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] |
00022 | Added | Reference Link | Minority interest (including valuation differences) (p-ca:MinorityInterestIncludingValuationDifferences) -- ref-corep:Comment="≈ FINREP: Minority interest" [reference] : [link, concept-reference] |
00023 | Added | 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] |
00024 | Added | Reference Link | (-) Adjustment to minority interest (p-ca:AdjustmentToMinorityInterest) -- ref-corep:Comment="Minority interest not eligible as original own funds" [reference] : [link, concept-reference] |
00025 | Added | 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] |
00026 | Added | 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] |
00027 | Added | 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] |
00028 | Added | 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] |
00029 | Added | 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] |
00030 | Added | 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] |
00031 | Added | 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] |
00032 | Added | 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] |
00033 | Added | 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] |
00034 | Added | 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] |
00035 | Added | 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] |
00036 | Added | 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] |
00037 | Added | 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] |
00038 | Added | 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] |
| | | |
| Modified | Reference Linkbase | d-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 |
00039 | Modified | 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 |
00040 | Modified | 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." |