Enumeration | Definition |
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Day 1 increase in provisions | The total CET1 capital amount eligible for IFRS 9 transitional capital relief (gross of the transition rate) due to the day 1 (static component) increase in provisions for defaulted and non-defaulted assetss, net of tax and net of excess EL for IRB portfolios. |
Deferred tax assets | The eligible portion (gross of the transition rate) of deferred tax assets (DTAs) generated as a result of material provisions under IFRS 9 and deducted from capital that should be reversed under the transitional arrangements. |
Increase in IRB excess of provisions over expected losses eligible for Tier 2 Capital | The increase (flow) in the amount by which IFRS 9 provisions exceed regulatory EL for IRB portfolios and are eligible for Tier 2 Capital relief. |
Other second order RWA impacts | RWA adjustments due to the IFRS 9 transitional capital relief not already listed in the template. |
Post day 1 increase in provisions | The total CET1 capital amount eligible for IFRS 9 transitional capital relief (gross of the transition rate) due to the increase in new provisions, i.e. post-day 1 increase in provisions (dynamic component) of non-defaulted exposures, net of tax and net of excess EL for IRB portfolios. |
RWA reversal of day 1 temporary DTA | The risk weight of the portion of the day 1 temporary DTA (if risk weighted) associated with the day 1 increase in provisions eligible for transitional CET1 capital relief (gross of the transition rate). |
Standardised portfolio RWAs | The risk weighted exposure amount associated with the standardised portfolio provisions eligible for the transitional CET1 capital relief (gross of the transition rate). |