Enumeration | Definition |
---|---|
Additional tier 1 | Include the impact of all stress case management actions on additional tier 1. |
Common equity tier 1 excluding retained earnings | Include the impact of all stress case management actions on common equity tier 1 excluding retained earnings. |
Expense | Include the impact of all stress case management actions on expense. |
Exposure measure used for the leverage ratio | Include the impact of all stress case management actions on exposure measure used for the leverage ratio. |
Impairments | Include the impact of all stress case management actions on impairments. |
Income | Include the impact of all stress case management actions on income. |
Other pre tax items | Include: FSCS Levy, PPI and other conduct risk items, fair value of own debt, and other items. |
Post tax items | Includes: Bank Levy, minority interests, dividends. |
Post tax profit or loss items | Include the impact of all stress case management actions on post tax profit or loss items. |
Post tax, post profit or loss items | Include the impact of all stress case management actions on post tax, post profit or loss items. |
RWA | Risk Weighted Exposure Amount. For credit risk, see CRR Article 113 for the calculation of risk weighted exposure amounts under the Standardised Approach and Articles 153-157 for the calculation under the IRB Approach. The RWA reported should correspond to COREP Item 220 (Template C 07.00) for Standardised and Item 260 (Template C 08.01) for IRB Portfolios. For securitisation positions, Risk weighted exposure amount is as per the capital calculation methodology. This has a minimum of zero and a maximum of 12.5 times the Regulatory Carry Value. If a firm has deducted the asset from capital, this field should be entered as 12.5 times the capital deduction. In instances where trading book RWAs have been calculated in accordance with CRR Article 337(4), please provide the RWAs against each individual position as if the RWA had been calculated in accordance with Article 337(3.2) and state in the comments whether it is the long or short positions driving trading book RWAs. For Structured Finance data, if the asset is a hedge (short) on the trading book as described in CRR Article 346, the relevant reduction in risk weighted exposure should be applied and annotated accordingly in comments, clearly defining which of the three hedging treatments is being claimed. |
Tier 1 capital used for the leverage ratio | Include the impact of all stress case management actions on Tier 1 capital used for the leverage ratio. |
Tier 2 | Include the impact of all stress case management actions on Tier 2. |