C 01.00 - CA 1 - Capital Adequacy - Own funds definition





Amount
CodeLabel0010
0010OWN FUNDS33413
0015TIER 1 CAPITAL84817
0020COMMON EQUITY TIER 1 CAPITAL33411
0030Capital instruments eligible as CET1 Capital33306
0040Fully paid up capital instruments32673
0045Of which: Capital instruments subscribed by public authorities in emergency situations117442
0050Memorandum item: Capital instruments not eligible32675
0060Share premium32681
0070(-) Own CET1 instruments33299
0080(-) Direct holdings of CET1 instruments32669
0090(-) Indirect holdings of CET1 instruments33295
0091(-) Synthetic holdings of CET1 instruments33297
0092(-) Actual or contingent obligations to purchase own CET1 instruments33301
0130Retained earnings33309
0140Previous years retained earnings32679
0150Profit or loss eligible33307
0160Profit or loss attributable to owners of the parent32678
0170(-) Part of interim or year-end profit not eligible33308
0180Accumulated other comprehensive income32671
0200Other reserves32677
0210Funds for general banking risk32676
0220Transitional adjustments due to grandfathered CET1 Capital instruments38541
0230Minority interest given recognition in CET1 capital33293
0240Transitional adjustments due to additional minority interests38533
0250Adjustments to CET1 due to prudential filters33329
0260(-) Increases in equity resulting from securitised assets33340
0270Cash flow hedge reserve32682
0280Cumulative gains and losses due to changes in own credit risk on fair valued liabilities33341
0285Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities55216
0290(-) Value adjustments due to the requirements for prudent valuation33342
0300(-) Goodwill33336
0310(-) Goodwill accounted for as intangible asset32692
0320(-) Goodwill included in the valuation of significant investments109293
0330Deferred tax liabilities associated to goodwill32683
0335Accounting revaluation of subsidiaries' goodwill derived from the consolidation of subsidiaries attributable to third persons458574
0340(-) Other intangible assets33337
0350(-) Other intangible assets before deduction of deferred tax liabilities32693
0360Deferred tax liabilities associated to other intangible assets32684
0365Accounting revaluation of subsidiaries' other intangible assets derived from the consolidation of subsidiaries attributable to third persons458575
0370(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities33334
0380(-) IRB shortfall of credit risk adjustments to expected losses33339
0390(-)Defined benefit pension fund assets109296
0400(-)Defined benefit pension fund assets109292
0410Deferred tax liabilities associated to defined benefit pension fund assets32687
0420Defined benefit pension fund assets which the institution has an unrestricted ability to use32688
0430(-) Reciprocal cross holdings in CET1 Capital33327
0440(-) Excess of deduction from AT1 items over AT1 Capital (see 1.2.10)33407
0450(-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1.250% risk weight109294
0460(-) Securitisation positions which can alternatively be subject to a 1.250% risk weight109203
0470(-) Free deliveries which can alternatively be subject to a 1.250% risk weight109295
0471(-) 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 weight109056
0472(-) Equity exposures under an internal models approach which can alternatively be subject to a 1.250% risk weight109143
0480(-) CET1 instruments of financial sector entities where the institution does not have a significant investment33311
0490(-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences456029
0500(-) CET1 instruments of financial sector entities where the institution has a significant investment456027
0510(-) Amount exceeding the 17.65% threshold456031
0511(-) Amount exceeding the 17.65% threshold related to CET1 instruments of financial sector entities where the institution has a significant investment456028
0512(-) Amount exceeding the 17.65% threshold related to deferred tax assets arising from temporary differences456030
0513(-) Insufficient coverage for non-performing exposures456059
0514(-) Minimum value commitment shortfalls456069
0515(-) Other foreseeable tax charges455024
0520Other transitional adjustments to CET1 Capital38632
0524(-) Additional deductions of CET1 Capital due to Article 3 CRR55218
0529CET1 capital elements or deductions - other33345
0530ADDITIONAL TIER 1 CAPITAL33410
0540Capital instruments eligible as AT1 Capital33305
0551Fully paid up, directly issued capital instruments455021
0560Memorandum item: Capital instruments not eligible32674
0571Share premium455020
0580(-) Own AT1 instruments33298
0590(-) Direct holdings of AT1 instruments32668
0620(-) Indirect holdings of AT1 instruments33294
0621(-) Synthetic holdings of AT1 instruments33296
0622(-) Actual or contingent obligations to purchase own AT1 instruments33300
0660Transitional adjustments due to grandfathered AT1 Capital instruments38540
0670Instruments issued by subsidiaries that are given recognition in AT1 Capital455937
0680Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries38532
0690(-) Reciprocal cross holdings in AT1 Capital32685
0700(-) AT1 instruments of financial sector entities where the institution does not have a significant investment33310
0710(-) AT1 instruments of financial sector entities where the institution has a significant investment33313
0720(-) Excess of deduction from T2 items over T2 Capital33406
0730Other transitional adjustments to AT1 Capital38631
0740Excess of deduction from AT1 items over AT1 Capital (deducted in CET1)33408
0744(-) Additional deductions of AT1 Capital due to Article 3 CRR55217
0748AT1 capital elements or deductions - other33344
0750TIER 2 CAPITAL33412
0760Capital instruments eligible as T2 Capital33343
0771Fully paid up, directly issued capital instruments455022
0780Memorandum item: Capital instruments not eligible32690
0791Share premium455023
0800(-) Own T2 instruments33304
0810(-) Direct holdings of T2 instruments32670
0840(-) Indirect holdings of T2 instruments33302
0841(-) Synthetic holdings of T2 instruments33303
0842(-) Actual or contingent obligations to purchase own T2 instruments33328
0880Transitional adjustments due to grandfathered T2 Capital instruments38542
0890Instruments issued by subsidiaries that are given recognition in T2 Capital33291
0900Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries38534
0910IRB Excess of provisions over expected losses eligible33338
0920SA General credit risk adjustments17459
0930(-) Reciprocal cross holdings in T2 Capital32686
0940(-) T2 instruments of financial sector entities where the institution does not have a significant investment33312
0950(-) T2 instruments of financial sector entities where the institution has a significant investment33315
0955(-) Excess of deductions from eligible liabilities over eligible liabilities456077
0960Other transitional adjustments to T2 Capital38633
0970Excess of deduction from T2 items over T2 Capital (deducted in AT1)33409
0974(-) Additional deductions of T2 Capital due to Article 3 CRR55219
0978T2 capital elements or deductions - other33346




Dimensions
MetricDetails the data type (e.g. monetary, percentage, string) of the data point. In XBRL, it is the "primary item". Generally, it indicates the "metrics" of the Main category provided (i.e. answers the question: how is measured?). It should be defined for each data point. In the case of monetary values, when the data point is referred to a (change during a) period of time, the member name shall finish in "(flow)". When the member name has other terminations, the data point is a measurement at a date (i.e. "stock").
Metric - Details the data type (e.g. monetary, percentage, string) of the data point. In XBRL, it is the "primary item". Generally, it indicates the "metrics" of the Main category provided (i.e. answers the question: how is measured?). It should be defined for each data point. In the case of monetary values, when the data point is referred to a (change during a) period of time, the member name shall finish in "(flow)". When the member name has other terminations, the data point is a measurement at a date (i.e. "stock").
BaseDefines the basic conceptual meaning of a data point. Identifies the framework in which a data point is included. For FINREP, it indicates in which group of element of the financial statement should be included the data point (e.g. assets, liabilities, equity, income, expenses). For COREP, it indicates whether the data point should be computed in the numerator (own funds) or the denominator (exposures) of the Pillar I solvency ratio. It determines whether the data point has a "debit" or a "credit" attribute.
Base items - Defines the basic conceptual meaning of a data point. Identifies the framework in which a data point is included. For FINREP, it indicates in which group of element of the financial statement should be included the data point (e.g. assets, liabilities, equity, income, expenses). For COREP, it indicates whether the data point should be computed in the numerator (own funds) or the denominator (exposures) of the Pillar I solvency ratio. It may determine whether the data point has a "debit" or a "credit" attribute.
Main categorySpecifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
Main category - Specifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
Approach for prudential purposesApproach used for the calculation of capital requirements.
Approach - Approach used for the calculation of capital requirements (or exposure value in LR)
Own fundsSpecifies the eligibility for the various levels of own funds for the fully phased-in period (without transitional provisions).
Computability in own funds - Specifies the way in which the item computes in own funds
Type of riskIndicates the type of risk arising from exposures or transactions (e.g. credit risk or market risk).
Type of risk - Indicates the type of risk arising from exposures or transactions (e.g. credit risk or market risk).
Applicable threshold for prudential purposes
Approach - Approach used for the calculation of capital requirements (or exposure value in LR)
Controlling and non-controlling ownersFor equity components, it indicates whether they belong to the owners of the parent or to non-controlling owners (minority interests).
Boolean total - Dimensions having only two values (usually denoted true and false)
Counterparty natureSpecifies or constrains the nature of a counterparty, such as whether the counterparty is to be considered a large regulated financial entity according to the CRR or whether the counterparty is a central bank (cf. Counterparty Sector).
Counterparty - Party other than the reporting institution in a contract or transaction.
Main category that generates the deferred tax liabilityDefines the main category generating the deferred tax liability.
Main category - Specifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
Main category of the underlyingDefines the type of instrument underlying another balance or transaction (e.g. short position).
Main category - Specifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
PurposeDefines the purpose of a balance or transaction.
Purpose - Purpose of the contract or transaction.
Related parties/RelationshipsDefines the relationship between the reporting institution with an entity or a person; in particular, it specifies the type of related party.
Related parties/Relationships - Defines the relationship between the reporting institution with an entity or a person; in particular, it specifies the type of related party.
Significant investmentsFor the purposes of deductions of own funds, it indicates whether the reporting institutions has a significant investment in another entity.
Portfolio - Defined the portfolios reported. It comprises both accounting portfolios (e.g. Available-for-sale) and prudential portfolios (e.g. trading book).
Transitionally treated as in Own FundsThose items are included transitionally as a higher (instruments) or lower (deductions) in level of own funds, although they do not meet the criteria (instruments).
Computability in own funds - Specifies the way in which the item computes in own funds
InstrumentDefines instrument or product type of the main category item
Main category - Specifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.