Pillar 2B Dictionary 2018: Version 01

Capitalresultsitemlevel3

Enumeration Definition
(-) CET1 instruments of financial sector entities where the institution has a significant investment, net of short positions As calculated in your published accounts or [COREP CA1 ID1.1.1.24]
(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities As calculated in your published accounts or [COREP CA1 ID1.1.1.12]
(-) IRB shortfall of credit risk adjustments to expected losses As calculated in your published accounts or [COREP CA1 ID1.1.1.13]
(-)Defined benefit pension fund assets As calculated in your published accounts or [COREP CA1 ID1.1.1.14]
Accumulated other comprehensive income As calculated in your published accounts or [COREP CA1 ID1.1.1.3]
Adjustments to CET1 due to prudential filters As calculated in your published accounts or [COREP CA1 ID1.1.1.9]
Capital instruments eligible as CET1 capital As calculated in your published accounts or [COREP CA1 ID1.1.1.1]
Other deductions All other common equity tier 1 capital not otherwise specified. Please provide detail of additional material deductions/filters (at CET1 level) applicable at different tiers of capital; specifying the deduction and the amount for each year
Retained earnings As calculated in your published accounts or [COREP CA1 ID1.1.1.2]
Total IFRS9 end point Total CET1 capital on a end point IFRS9 basis
Total IFRS9 transitional Total CET1 capital on a transitional IFRS9 basis.