Enumeration | Definition |
---|---|
(-) Actual or contingent obligations to purchase own AT1 instruments | COREP CA1 ID1.1.2.1.5 |
(-) Actual or contingent obligations to purchase own CET1 instruments | COREP CA1 ID1.1.1.1.5 |
(-) Actual or contingent obligations to purchase own T2 instruments | COREP CA1 ID1.2.1.5 |
(-) Goodwill accounted for as intangible asset | COREP CA1 ID1.1.1.10.1 |
(-) Goodwill included in the valuation of significant investments | COREP CA1 ID1.1.1.10.2 |
(-) Increases in equity resulting from securitised assets | COREP CA1 ID1.1.1.9.1 |
(-) Other intangible assets before deduction of deferred tax liabilities | COREP CA1 ID1.1.1.11.1 |
(-) Own AT1 instruments | COREP CA1 ID1.1.2.1.4 |
(-) Own CET1 instruments | COREP CA1 ID1.1.1.1.4 |
(-) Own T2 instruments | COREP CA1 ID1.2.1.4 |
(-) Value adjustments due to the requirements for prudent valuation | COREP CA1 ID1.1.1.9.5 |
(-)Defined benefit pension fund assets gross amount | COREP CA1 ID1.1.1.14.1 |
Cash flow hedge reserve | COREP CA1 ID1.1.1.9.2 |
Cumulative gains and losses due to changes in own credit risk on fair valued liabilities | COREP CA1 ID1.1.1.9.3 |
Deferred tax liabilities associated to defined benefit pension fund assets | COREP CA1 ID1.1.1.14.2 |
Deferred tax liabilities associated to goodwill | COREP CA1 ID1.1.1.10.3 |
Deferred tax liabilities associated to other intangible assets | COREP CA1 ID1.1.1.11.2 |
Defined benefit pension fund assets which the institution has an unrestricted ability to use | COREP CA1 ID1.1.1.14.3 |
Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | COREP CA4 ID13.1 |
Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment | COREP CA4 ID16.1 |
Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | COREP CA4 ID12.1 |
Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment | COREP CA4 ID15.1 |
Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment | COREP CA4 ID14.1 |
Direct holdings of T2 capital of financial sector entities where the institution has a significant investment | COREP CA4 ID17.1 |
Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities | COREP CA1 ID1.1.1.9.4 |
Indirect holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | COREP CA4 ID13.2 |
Indirect holdings of AT1 capital of financial sector entities where the institution has a significant investment | COREP CA4 ID16.2 |
Indirect holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | COREP CA4 ID12.2 |
Indirect holdings of CET1 capital of financial sector entities where the institution has a significant investment | COREP CA4 ID15.2 |
Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment | COREP CA4 ID14.2 |
Indirect holdings of T2 capital of financial sector entities where the institution has a significant investment | COREP CA4 ID17.2 |
Memorandum item: Capital instruments and subordinated loans not eligible | COREP CA1 ID1.2.1.1* |
Memorandum item: Capital instruments not eligible | COREP CA1 ID1.1.2.1.2 |
Paid up capital instruments | COREP CA1 ID1.1.2.1.1 |
Paid up capital instruments and subordinated loans | COREP CA1 ID1.2.1.1 |
Previous years retained earnings | COREP CA1 ID1.1.1.2.1 |
Profit or loss eligible | COREP CA1 ID1.1.1.2.2 |
Share premium | COREP CA1 ID1.1.2.1.3, ID1.2.1.3 |
Specific credit risk adjustments and positions treated similarly | COREP CA4 ID4.1 |
Synthetic holdings of AT1 capital of financial sector entities where the institution does not have a significant investment | COREP CA4 ID13.3 |
Synthetic holdings of AT1 capital of financial sector entities where the institution has a significant investment | COREP CA4 ID16.3 |
Synthetic holdings of CET1 capital of financial sector entities where the institution does not have a significant investment | COREP CA4 ID12.3 |
Synthetic holdings of CET1 capital of financial sector entities where the institution has a significant investment | COREP CA4 ID15.3 |
Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment | COREP CA4 ID14.3 |
Synthetic holdings of T2 capital of financial sector entities where the institution has a significant investment | COREP CA4 ID17.3 |
Total credit risk adjustments, additional value adjustments and other own funds reductions eligible for inclusion in the calculation of the expected loss amount | COREP CA4 ID3.1 |
Total expected loss eligible | COREP CA4 ID3.2 |