| | | Minimum requirement for own funds and eligible liabilities (MREL) | Requirement for own funds and eligible liabilities for G-SIIs (TLAC) |
|---|
| Code | Label | 0010 | 0020 |
|---|
| 0010 | Own funds and eligible liabilities | 459177 | 459222 |
| 0020 | (Eligible) Own funds | 459171 | 459216 |
| 0030 | Common Equity Tier 1 capital | 459169 | 459214 |
| 0040 | (Eligible) Additional Tier 1 capital | 459170 | 459215 |
| 0050 | (Eligible) T2 capital | 459172 | 459217 |
| 0060 | Eligible liabilities | 459176 | 459221 |
| 0070 | Eligible liabilities items before adjustments | 459173 | 459218 |
| 0080 | Of which: eligible liabilities considered as structurally subordinated | 459167 | 459212 |
| 0090 | Eligible liabilities subordinated to excluded liabilities | 459174 | 459219 |
| 0100 | Eligible liabilities instruments issued directly by the resolution entity (not grandfathered) | 459157 | 459199 |
| 0110 | Eligible liabilities instruments issued by other entities within the resolution group (not grandfathered) | 459158 | 459200 |
| 0120 | Eligible liabilities instruments issued prior to 27 June 2019 | 459179 | 459224 |
| 0130 | Tier 2 instruments with a residual maturity of at least one year to the extent they do not qualify as Tier 2 items | 459160 | 459204 |
| 0132 | (-) Own eligible liabilities instruments subordinated to excluded liabilities | 480084 | 480087 |
| 0135 | (-) Of which: unused prior permission amounts | 480074 | 480076 |
| 0140 | Eligible liabilities not subordinated to excluded liabilities | 459175 | 459220 |
| 0162 | (-) Own eligible liabilities instruments not subordinated to excluded liabilities | 480085 | 480088 |
| 0165 | (-) Of which: unused prior permission amounts | 480075 | 480077 |
| 0170 | Amounts eligible after application of the cap of Article 72b(3) of Regulation (EU) No 575/2013 (not grandfathered) | | 459150 |
| 0180 | Amounts eligible after application of the cap of Article 72b(3) of Regulation (EU) No 575/2013, consisting of items issued prior to 27 June 2019 | | 459151 |
| 0190 | (-) Deductions | | 459205 |
| 0200 | (-) Exposures between MPE resolution groups | | 459201 |
| 0211 | (-) Investments in other eligible liabilities instruments | | 480086 |
| 0220 | Excess of deductions from eligible liabilities over eligible liabilities (deducted from Tier 2) | | 459213 |
| 0399 - Memorandum items |
| 0400 | CET1 (%) available after meeting the entity’s requirements | 459181 | 459226 |
| 0410 | Combined buffer requirement (%) | | 459231 |
| 0420 | Of which: capital conservation buffer requirement | | 459234 |
| 0430 | Of which: countercyclical buffer requirement | | 459232 |
| 0440 | Of which: systemic risk buffer requirement | | 459233 |
| 0450 | Of which: Global Systemically Important Institution (G-SII) or Other Systemically Important Institution (O-SII) buffer | | 459235 |
| 0460 | Investments in subordinated eligible liabilities of other institutions | 459164 | 459209 |
| 0470 | Investments in subordinated eligible liabilities of G-SIIs | 459161 | 459206 |
| 0480 | Investments in subordinated eligible liabilities of O-SIIs | 459162 | 459207 |
| 0490 | Investments in subordinated eligible liabilities of other institutions | 459163 | 459208 |
| 0500 | Excluded liabilities | | 459229 |
| 0600 | Ad hoc permissions for eligible liabilities items: Predetermined amount | 480082 | |
| 0610 | General prior permissions for eligible liabilities items: Predetermined amount | 480083 | |
| 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"). |
| 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"). |
| Base | 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 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 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 - 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 purposes | Approach used for the calculation of capital requirements. |
| Approach - Approach used for the calculation of capital requirements (or exposure value in LR) |
| Effect of application of specific legal provisions | |
| Approach - Approach used for the calculation of capital requirements (or exposure value in LR) |
| Counterparty sector | Defines the sector of the counterparty of financial instruments (e.g. Central banks or Credit institutions). |
| Counterparty - Party other than the reporting institution in a contract or transaction. |
| Reference measure for ratio calculation | |
| 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. |
| Applicable requirement | |
| Approach - Approach used for the calculation of capital requirements (or exposure value in LR) |
| Counterparty nature | Specifies 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 of the underlying | Defines 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. |
| Eligibility for MREL and/or TLAC | |
| Boolean total - Dimensions having only two values (usually denoted true and false) |
| Own funds and eligible liabilities | |
| Own funds and elegible liabilities - Own funds and elegible liabilities |
| Cap is applied | |
| Boolean total - Dimensions having only two values (usually denoted true and false) |
| Group entity issuing the instrument or item | |
| 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. |
| 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. |
| 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. |
| Subordinated | Indicates that the financial instrument is a subordinated financial asset or 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. |
| Date / period of initial recognition | |
| Reference period - Defines a relative time point (reference date or period) to which the data refers. |
| Instrument | Defines 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. |
| Exclusion from Bail-in | |
| 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. |