Stress Test Data Framework Dictionary 2021: Version 02

Capitalresourceitemlevel2

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
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
COREP CA1 ID1.1.2.1.1
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