Spreadsheet: e57ee082-6a2d-43ef-81bf-5d917b7a0f54
Sheet: Sheet1

Unnamed: 0 | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4
 | ID | Label | Amount (a) | Legal References & Comments
 | 1 | TOTAL OWN FUNDS FOR SOLVENCY PURPOSES
 | 1.1 | ORIGINAL OWN FUNDS |  | Eligible Tier 1 capital 1.1.1+1.1.2+1.1.3+1.1.4+1.1.5
 | 1.1.1 | Eligible Capital |  | 1.1.1.1+1.1.1.2+1.1.1.3+1.1.1.4
 | 1.1.1* | Of which: Non-innovative instruments subject to limit |  | See item 1.1.5.2
 | 1.1.1** | Of which: Innovative instruments subject to limit |  | Corresponds to the type of instruments referred to in the Basel Committee on Banking Supervision' s press release (Sydney, October 1998). See item 1.1.5.3
 | 1.1.1.1 | Paid up capital |  | Article 57, sentence 1 lit.(a) of Directive 2006/48/EC. ≈ FINREP: Paid in capital
 | 1.1.1.2 | (-) Own shares |  | Article 57, sentence 2 lit. (i) of Directive 2006/48/EC ≈ FINREP: Treasury shares
 | 1.1.1.3 | Share premium |  | Article 57, sentence 1 lit. (a) of Directive 2006/48/EC ≈ FINREP: Share premium
 | 1.1.1.4 | Other instruments eligible as capital |  | Article 57, sentence 1 lit.(a) of Directive 2006/48/EC See also Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules. This item includes the instruments eligible as original own funds but classified as debt under the IAS-type accounting rules ≈ FINREP: Includes amongst others the item "Other equity:other" and "share capital repayable on demand (e.g. cooperative shares)"
 | 1.1.2 | Eligible Reserves |  | 1.1.2.1+1.1.2.2+1.1.2.3+1.1.2.4a+1.1.2.4b+1.1.2.5+1.1.2.6
 | 1.1.2.1 | Reserves |  | Article 57 sentence 1 lit.(b) of Directive 2006/48/EC, including profit and losses brought forward as a result of the application of the final profit or loss. Article 65 (1) lit. (b), (c) and (d) and (2) of Directive 2006/48/EC ≈ FINREP: Reserve+Revaluation reserves (excludes the valuation differences included in 1.1.2.6)
 | 1.1.2.2 | Minority interest |  | Article 65 (1) lit. (a) and (2) of Directive 2006/48/EC. ≈ FINREP: Minority interest (excludes the valuation differences included in 1.1.2.6)
 | 1.1.2.2* | Of which: Non-innovative instruments subject to limit |  | See item 1.1.5.2
 | 1.1.2.2** | Of which: Innovative instruments subject to limit |  | Corresponds to the type of instruments referred to Basel Committee on Banking Supervision' s press release (Sydney, October 1998). See item 1.1.5.3
 | 1.1.2.3 | Interim profits
 | 1.1.2.3.01 | Income (positive) from current year |  | ≈ FINREP: Part of (positive Income from current year - interim dividends), when verified by persons responsible for the auditing of the accounts according to Article 57, sentence 3 of Directive 2006/48/EC.
 | 1.1.2.3.02 | Part of Income (positive) of the current year to be filtered out to valuation differences |  | Component of the Income (positive) from the current year subject to prudential filter in 1.1.2.6 (1.1.2.6.07 and 1.1.2.6.11)
 | 1.1.2.4a | (-) Material losses of the current financial year
 | 1.1.2.4a.01 | Income from current year when it is unaudited |  | ≈ FINREP: (Part of) Income - interim dividends when conditions in Art 57, sentence 3 of Directive 2006/48/EC are not fulfilled and so the amount has not been verified by persons responsible for the auditing of the accounts.
 | 1.1.2.4a.02 | Part of the unaudited income from the current year to be filtered out to valuation differences |  | Component of the unaudited Income from current year subject to prudential filter in 1.1.2.6 (1.1.2.6.07 and 1.1.2.6.11)
 | 1.1.2.4b | Interim profits or material losses of the current financial year
 | 1.1.2.4b.01 | (-) Income (negative) from current year |  | ≈ FINREP: Negative Income from current year - interim dividends, when verified by persons responsible for the auditing of the accounts
 | 1.1.2.4b.02 | Part of Income (negative) from current year to be filtered out to valuation differences |  | Component of the Income (negative) from current year subject to prudential filter in 1.1.2.6 (1.1.2.6.07 and 1.1.2.6.11)
 | 1.1.2.5 | (-) Net gains from capitalisation of future margin income from securitisations |  | Article 57, sentence 4 of Directive 2006/48/EC
 | 1.1.2.6 | Valuation differences eligible as original own funds |  |  1.1.2.6.i ,, i = 01 to 16 For reporting purposes all valuation differences must be included in this item. Nevertheless, this does not preclude the whole amount of an item being transferred to additional own funds
 | 1.1.2.6.01 | Valuation differences in AFS equities |  | Includes the cash flow hedges related to AFS equities (see also 1.1.2.6.09). ≈ FINREP: Respective part of Revaluation reserves (valuation differences) + Minority interest: revaluation reserves
 | 1.1.2.6.02 | Adjustment to Valuation differences in AFS equities |  | See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.
 | 1.1.2.6.03 | Valuation differences in AFS loans and receivables |  | Includes the cash flow hedges related to AFS loans and recievables. (see also 1.1.2.6.09). ≈ FINREP: Respective part of Revaluation reserves (valuation differences) + Minority interest: revaluation reserves
 | 1.1.2.6.04 | Adjustment to Valuation differences in AFS loans and receivables |  | See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.
 | 1.1.2.6.05 | Valuation differences in other AFS assets |  | Includes the cash flow hedges related to other AFS assets (see also 1.1.2.6.09).  ≈ FINREP: Respective part of Revaluation reserves (valuation differences) + Minority interest: revaluation reserves
 | 1.1.2.6.06 | Adjustment to Valuation differences in other AFS assets |  | See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.
 | 1.1.2.6.07 | Valuation differences in FVO financial liabilities (own credit risk) |  | ≈ FINREP: Respective part of Income from current year + Reserves (included retained earnings) + Minority interest: other (relationed to income)
 | 1.1.2.6.08 | Adjustment to Valuation differences in FVO financial liabilities (own credit risk) |  | Article 64, para 4 of Directive 2006/48/EC. See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules. FINREP : table 15, fourth column "Amount of cumulative change in fair values attributable to changes in credit risk"
 | 1.1.2.6.09 | Valuation differences in cash flow hedges not related to AFS assets |  | In principle cash flow hedges related to AFS assets are excluded. Nevertheless, in case of neutralisation of AFS assets to which the  cash flow hedges are related, these cash flow hedges may be included in this item.  ≈ FINREP: Respective part of Revaluation reserves (valuation differences) + Minority interest: revaluation reserves
 | 1.1.2.6.10 | Adjustment to Valuation differences in cash flow hedges |  | Article 64, paragraph 4 of Directive 2006/48/EC. See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.
 | 1.1.2.6.11 | Valuation differences in investment property |  | ≈ FINREP: Respective part of Income from current year + Reserves (included retained earnings) + Minority interest: other (in relation to income)
 | 1.1.2.6.12 | Adjustment to Valuation differences in investment property |  | See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.
 | 1.1.2.6.13 | Valuation differences in property, plant and equipment |  | ≈ FINREP: Respective part of Revaluation reserves (positive valuation differences in tangible assets) + Minority interest: revaluation reserves (positive valuation differences in tangible assets)
 | 1.1.2.6.14 | Adjustment to Valuation differences in property, plant and equipment |  | See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.
 | 1.1.2.6.15 | Other valuation differences affecting the eligible reserves |  | ≈ FINREP: Respective part of Revaluation reserves (valuation differences) + Minority interest: revaluation reserves
 | 1.1.2.6.16 | Adjustment to Other valuation differences affecting the eligible reserves |  | See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.
 | 1.1.3 | Funds for general banking risks |  | Article 57, sentence 1 lit. (c) of Directive 2006/48/EC. When applicable according to accounting rules
 | 1.1.4 | Other country specific Original Own Funds
 | 1.1.4.1 | Non-innovative instruments subject to limit |  | See item 1.1.5.2
 | 1.1.4.2 | Innovative instruments subject to limit |  | Corresponds to the type of instruments referred to Basel Committee on Banking Supervision' s press release (Sydney, October 1998). See item 1.1.5.3
 | 1.1.4.3 | Positive filter of first time adoption of IAS-type accounting rules |  | See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.
 | 1.1.4.4 | Other |  | Includes those prudential filters not listed above that increase the original own funds
 | 1.1.5 | (-) Other deductions from Original Own Funds
 | 1.1.5.1 | (-) Intangible assets |  | Article 57, sentence 2 lit. (j) of Directive 2006/48/EC. Includes any goodwill not already deducted (first consolidation difference) within 1.1.2.1 Reserves.
 | 1.1.5.2 | (-) Excess on limits for non innovative instruments |  | Is the result of the application of the limit on instruments referred to in 1.1.1*, 1.1.2.2* and 1.1.4.1 in relation with item 1.1 following the International Convergence of Capital Measurement and Capital Standards, Basel Committee on Banking Supervision (July 1988).
 | 1.1.5.3 | (-) Excess on limits for innovative instruments |  | Is the result of the application of the limit on instruments referred to 1.1.1**, 1.1.2.2** and 1.1.4.2 in relation with item 1.1 following the Basel Committee on Banking Supervision' s press release (Sydney, October 1998).
 | 1.1.5.4 | (-) Other country specific deductions to Original Own Funds
 | 1.1.5.4.1 | (-) Negative filter of first time adoption of IAS-type accounting rules |  | See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules.
 | 1.1.5.4.2 | (-) Other |  | Includes those prudential filters not listed above that reduce the original own funds
 | 1.2 | ADDITIONAL OWN FUNDS |  | Article 66 para. 1 lit. (a) of Directive 2006/48/EC. [NAME] capital =1.2.1+1.2.2+1.2.3
 | 1.2.1 | Core Additional Own Funds |  | Eligible Upper Tier 2 capital. =1.2.1.1+1.2.1.2+1.2.1.3+1.2.1.4+1.2.1.5+1.2.1.6+1.2.1.7+1.2.1.8
 | 1.2.1.1 | Excess on limits for original own funds transferred to core additional own funds |  | The excess on limits for original own funds (see items 1.1.5.2 and 1.1.5.3)  that are eligible for inclusion within core additional own funds. = -(1.1.5.2+1.1.5.3)
 | 1.2.1.2 | Adjustments made to valuation differences in original own funds transferred to core additional own funds |  | Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004)  1.2.1.2.i ,, i = 01 to 05
 | 1.2.1.2.01 | Adjustment to Valuation differences in AFS equities transferred to core additional own funds |  | See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules. The amount or part of the amount in 1.1.2.6.02
 | 1.2.1.2.02 | Adjustment to Valuation differences in other AFS assets transferred to core additional own funds |  | See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules. The amount or part of the amount in 1.1.2.6.06
 | 1.2.1.2.03 | Adjustment to Valuation differences in investment property transferred to additional own funds |  | See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules. The amount or part of the amount in 1.1.2.6.12
 | 1.2.1.2.04 | Adjustment to Valuation differences in property, plant and equipment transferred to additional own funds |  | See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules. The amount or part of the amount in 1.1.2.6.14
 | 1.2.1.2.05 | Other adjustments to valuation differences affecting the eligible reserves transferred to core additional own funds |  | See Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.2004) due to the application of IAS-type accounting rules. The amount or part of the amount in 1.1.2.6.16 and any other adjusments not explicitly listed above.
 | 1.2.1.3 | Revaluation reserves |  | Article 57, sentence 1 lit. (d) of Directive 2006/48/EC, net of valuation differences airising from IAS-type accounting rules which have already been included and filtered within the original own funds, some of them having been transferred to core additional own funds (item 1.2.1.2)
 | 1.2.1.4 | Value adjustments for credit risk positions in standardised approach |  | Art. 57, sentence 1 lit.(e) of Directive 2006/48/EC.
 | 1.2.1.5 | Other items |  | Article 57, sentence 1 lit. (f) of Directive 2006/48/EC in conjunction with Article 63 para. (1) of Directive 2006/48/EC.
 | 1.2.1.6 | Securities of indeterminate duration and other instruments |  | Article 57, sentence 1 lit. (f) of Directive 2006/48/EC in conjunction with Article 63 para. (2) of Directive 2006/48/EC.
 | 1.2.1.7 | IRB Provision excess |  | Article 63 para. (3) of Directive 2006/48/EC.
 | 1.2.1.8 | Country specific Core Additional Own Funds
 | 1.2.2 | Supplementary Additional Own Funds |  | Article 66  para. 1 lit. (b) of Directive 2006/48/EC. [NAME] Tier 2 capital. =1.2.2.1+1.2.2.2+1.2.2.3+1.2.2.4+1.2.2.5
 | 1.2.2.1 | Commitments of the members of credit institutions set up as co-operative societies |  | Article 57, sentence 1 lit. (g) of Directive 2006/48/EC.
 | 1.2.2.2 | Fixed-term cumulative preferential shares |  | Article 57, sentence 1 lit. (h) of Directive 2006/48/EC in conjunction with Article 64 (3), sentence 1 of Directive 2006/48/EC.
 | 1.2.2.3 | Subordinated loan capital |  | Article 57, sentence 1 lit. (h) of Directive 2006/48/EC in conjunction with Article 64 (3), sentence 2 of Directive 2006/48/EC, paying particular attention to letter (c) whose calendar effects have been considered."
 | 1.2.2.4 | Country specific Supplementary Additional Own Funds
 | 1.2.2.5 | (-) Excess on limits for Supplementary Additional Own Funds |  | Article 66 (1) lit. (b) of Directive 2006/48/EC.
 | 1.2.3 | (-) Deductions from Additional Own Funds
 | 1.2.3.1 | (-) Excess on limits for Additional Own Funds |  | Article 66 (1) lit. (a) of Directive 2006/48/EC. According to the particular rules governing the deductions in 1.2.3.2, the latter may be deducted before calculating the excess on limits for additional own funds.
 | 1.2.3.2 | (-) Other country-specific deductions to Additional Own Funds
 | 1.3 | (-) DEDUCTIONS FROM ORIGINAL AND ADDITIONAL OWN FUNDS |  |  1.3.i ,, i = 1 to 11 [NAME]*
 | 1.3.T1* | Of which: (-) From Original Own Funds |  | Article 66, paragraph 2 of Directive 2006/48/EC. Deduction from original own funds (item 1.1) is, at least, 50% of (1.3 less 1.3.11) (see 1.3.T2*). See also item 1.4. In the case of item 1.3.11, the competent authorities may decide to apply deductions from original or additional  own funds in different proportions according to Article 61, paragraph 1 of Directive 2006/48/EC.
 | 1.3.T2* | Of which: (-) From Additional Own Funds |  | Article 66, para 2 of Directive 2006/48/EC.  When 50% of item 1.3 exceeds item 1.2, the excess will also be deducted from item 1.1, so being included in 1.3.T1*. See item 1.5 In the case of item 1.3.11, the competent authorities may decide to apply deductions from original or additional  own funds in different proportions according to Article 61, paragraph 1 of Directive 2006/48/EC.
 | 1.3.1 | (-) Holdings in other credit and financial institutions amounting to more than 10% of their capital |  | Article 66 (2) of Directive 2006/48/EC in conjunction with Article 57 sentence 2 lit. (l) of Directive 2006/48/EC.
 | 1.3.2 | (-) Subordinated claims and other items in other credit and financial institutions in which holdings exceed 10% of their capital |  | Article 66 (2) of Directive 2006/48/EC in conjunction with Article 57 sentence 2 lit. (m) of Directive 2006/48/EC.
 | 1.3.3 | (-) Excess on limit for holdings, subordinated claims and other items in credit and financial institutions in which holdings are up to 10% of their capital |  | Article 66 (2) of Directive 2006/48/EC in conjunction with Article 57 sentence 2 lit. (n), 1st alternative of Directive 2006/48/EC.
 | 1.3.4 | (-) Participations hold in insurance undertakings, reinsurance undertakings and insurance holding companies |  | Article 57, sentence 2 lit. (o) of Directive 2006/48/EC. It must be noted that supervisors may not apply deductions referred in this line (see article 59 of Directive 2006/48/EC) and apply mutatis mutandis methods 1, 2 or 3 of annex I to Directive 2002/87. The issue as to how credit institutions considered as conglomerate apply for reporting purposes the joint forum method should be dealt with (further clarification necessary)
 | 1.3.5 | (-) Other instruments hold in respect of insurance undertakings, reinsurance undertakings and insurance holding companies in which a participation is maintained |  | Article 57, sentence 2 lit. (p) of Directive 2006/48/EC. It must be noted that supervisors may not apply deductions referred in this line (see article 59 of Directive 2006/48/EC) and apply mutatis mutandis methods 1, 2 or 3 of annex I to Directive 2002/87. The issue as how credit institutions considered as conglomerate apply for reporting purposes the joint forum method should be dealt with (further clarification necessary)
 | 1.3.6 | (-) Country-specific deductions from  Original and Additional Own Funds
 | 1.3.LE | Memorandum item: Own Funds relevant for limits to large exposures when additional capital to cover market risks is not used AND for limits to qualifying participating interests
 | 1.3.7 | (-) Certain securitisation exposures not included in risk-weighted assets |  | Article 57, sentence 2 lit (r) of Directive 2006/48/EC, unless Article 66, paragraph 2, sentence 3 of Directive 2006/48/EC applies.
 | 1.3.8 | (-) IRB Provision shortfall and IRB equity expected loss amounts |  | Article 57 sentence 2 lit. (q) of Directive 2006/48/EC.
 | 1.3.9 | (-) Qualified participating interest in non financial institutions |  | Article 120 of Directive 2006/48/EC, Article 122 (2) of Directive 2006/48/EC.
 | 1.3.10 | (-) Free deliveries from 5 business days post second contractual payment or delivery leg until extinction of the transaction |  | [NAME] paragraph 2 Table 2 of Directive 2006/49/EC
 | 1.3.11 | (-) Other country specific deductions from Original and Additional Own Funds |  | Article 61, paragraph 1 of Directive 2006/48/EC.
 | 1.4 | TOTAL ORIGINAL OWN FUNDS FOR GENERAL SOLVENCY PURPOSES
 | 1.5 | TOTAL ADDITIONAL OWN FUNDS FOR GENERAL SOLVENCY PURPOSES
 | 1.6 | TOTAL ADDITIONAL OWN FUNDS SPECIFIC TO COVER MARKET RISKS |  | Tier 3 capital =1.6.1+1.6.2+1.6.3+1.6.4+1.6.5+1.6.6+1.6.7
 | 1.6.1 | Excess on limits for additional own funds transferred to additional own funds specific to cover market risks |  | Article 13 paragraph 5 of Directive 2006/49/CE in conjunction with para 2 lit. (c). The excess on limits for additional own funds (see items 1.2.3.1)  that is allowed to be eligible for inclusion within additional own funds specific to cover market risks.
 | 1.6.2 | Net trading book profits |  | Article 13 paragraph 2 lit. (b) of Directive 2006/49/EC. Includes the profits/losses originating from valuation adjustments/reserves as laid down in annex VII, part B, points 14-15 of Directive 2006/49/EC.
 | 1.6.3 | Short term subordinated loan capital |  | Article 13 paragraph 2 lit. (c) of Directive 2006/49/EC.
 | 1.6.4 | (-) Illiquid assets |  | Article 13 paragraph 2 lit. (d) of Directive 2006/49/EC.
 | 1.6.5 | (-) Excess on limit for Own Funds Specific to Cover Market Risks |  | Article 13, paragraph 4 of  Directive 2006/49/EC in conjunction with Article 14 of  Directive 2006/49/EC.
 | 1.6.LE | Memorandum item: Total own funds relevant for the limits of large exposures when additional capital to cover market risks is used
 | 1.6.6 | (-) Country specific deductions from Own Funds Specific to Cover Market Risks |  | For instance, capital amounts for backing any overshooting of the large exposure limits in the trading book as those mentioned in article 31 lit (b) of  Directive 2006/49/EC.
 | 1.6.7 | (-) Unused but eligible Own Funds Specific to Cover Market Risks |  | Article 13, paragraph 2 of  Directive 2006/49/EC. =-Max[1.6.1+1.6.2+1.6.3+1.6.4+1.6.5+1.6.6-2.3 ; 0]
 | 1.7 | (-) DEDUCTIONS FROM TOTAL OWN FUNDS
 | 1.7.1 | Country specific deductions from total own funds |  | Country specific deductions from own funds not allocated to original, additional or addtional to cover market risks own funds
 | 1.7.2 | Participations in insurance undertakings |  | Transitional treatment under article 154 paragraph 4 of Directive 2006/48/EC.
 | 1.8 1.8.1 | MEMORANDUM ITEMS: IRB provision excess (+) / shortfall (-) |  | =1.8.1.1+1.8.1.2
 | 1.8.1.1 | Amount of provisions for IRB |  | Value adjustments and provisions related to the exposures mentioned in Annex VII Part 1 point 36 of Directive 2006/48/EC
 | 1.8.1.1* | Of which: General provision / Collective impairment
 | 1.8.1.1** | Of which: Specific provision / Individual Impairment
 | 1.8.1.1*** | Of which: Credit revaluation reserves
 | 1.8.1.2 | (-) IRB measurement of expected losses |  | Expected loss amounts calculated in accordance with [NAME] 1 points 30, 31 and 35 of Directive 2006/48/EC as mentioned in Annex VII Part 1 point 36 of Directive 2006/48/EC
 | 1.8.2 | Gross amount of subordinated loan capital |  | Without taking into account the reduction in the eligible amount during the five years before repayment. Article 64, paragraph 3 (c) of Directive 2006/48/EC.
 | 1.8.3 | Minimum initial capital required |  | Articles 9, 10(2) and 10(4) of Directive 2006/48/EC and articles  5(1), 5(3), 6, 9, 10(1) and 10(3) of Directive 2006/49/EC.
 | 2 | CAPITAL REQUIREMENTS |  | =2.1+2.2+2.3+2.4+2.5+2.6 For investment firms under article 20(2) and 24 of Directive 2006/49/EC = [NAME] [2.1+2.2+2.3+2.6, 2.5] For investment firms under article 20(3) and 25 of Directive 2006/49/EC = 2.1+2.2+2.3+2.5+2.6 For investment firms under article 46 of Directive 2006/49/EC = 2.1+2.2+ 2.3+ Min[2.4,(12/88)*max(2.1+2.2+2.3, 2.5)] plus, if applicable, an incremental increase + 2.6
 | 2a | Of which: Investment firms under article 20(2) and 24 |  | For investment firms under article 20(2) and 24 of Directive 2006/49/EC = [NAME] [2.1+2.2+2.3+2.6, 2.5]
 | 2b | Of which: Investment firms under article 20(3) and 25 |  | For investment firms under article 20(3) and 25 of Directive 2006/49/EC = 2.1+2.2+2.3+2.5+2.6
 | 2c | Of which: Investment firms under article 46 |  | For investment firms under article 46, paragraphs 1 to 3 of Directive 2006/49/EC = 2.1+2.2+ 2.3+ Min[2.4,(12/88)*max(2.1+2.2+2.3, 2.5)] plus, if applicable, an incremental increase + 2.6
 | 2.1 | TOTAL CAPITAL REQUIREMENTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES
 | 2.1.1 | Standardised approach (SA) |  | CR SA template at the level of total exposures.  =(2.1.1.1a or 2.1.1.1b)+2.1.1.2 2.1.1.1a. or 2.1.1.1b because national supervisors may alternatively require to apply the IRB exposure classes referred to in Article 86 of Directive 2006/48/EC, paragraph 1 for reporting the credit risk standardised approach (e.g. in case of simoultaneous application of stardard and IRB approaches).
 | 2.1.1.1a | SA exposure classes excluding securitization positions |  | CR SA template at the level of total exposures. The SA exposure classes are those mentioned in Article 79, paragraph 1of Directive 2006/48/EC, excluding securitisation positions.  2.1.1.1.ia , i = 1 to 15
 | 2.1.1.1a.01 | Central governments or central banks |  | CR SA. Claims or contingent claims
 | 2.1.1.1a.02 | Regional governments or local authorities |  | CR SA. Claims or contingent claims
 | 2.1.1.1a.03 | Administrative bodies and non-commercial undertakings |  | CR SA. Claims or contingent claims
 | 2.1.1.1a.04 | Multilateral Development Banks |  | CR SA. Claims or contingent claims
 | 2.1.1.1a.05 | International Organisations |  | CR SA. Claims or contingent claims
 | 2.1.1.1a.06 | Institutions |  | CR SA. Claims or contingent claims
 | 2.1.1.1a.07 | Corporates |  | CR SA. Claims or contingent claims
 | 2.1.1.1a.08 | Retail |  | CR SA. Claims or contingent claims
 | 2.1.1.1a.09 | Secured by real estate property |  | CR SA. Claims or contingent claims
 | 2.1.1.1a.10 | Past due items |  | CR SA. Claims or contingent claims
 | 2.1.1.1a.11 | Items belongning to regulatory high-risk categories |  | CR SA. Claims or contingent claims
 | 2.1.1.1a.12 | Covered bonds |  | CR SA. Claims
 | 2.1.1.1a.13 | Short-term claims on institutions and corporate |  | CR SA.
 | 2.1.1.1a.14 | Collective investments undertakings (CIU) |  | CR SA. Claims
 | 2.1.1.1a.15 | Other items |  | CR SA
 | 2.1.1.1b | IRB exposure classes excluding securitization positions |  | CR SA template at the level of total exposures+2.1.1.1.06b  2.1.1.1.ib, i = 1 to 6 See comment to item 2.1.1. For the mapping of SA into IRB  exposures classes particular attention may be paid to paragraphs 2, 3, 5, 6, 8 and 9 of Article 86 of Directive 2006/48/EC and paragraphs 11 and 12 of Art. 87 of Directive 2006/48/EC.
 | 2.1.1.1b.01 | Central governments and central banks |  | CR SA. Claims or contingent claims
 | 2.1.1.1b.02 | Institutions |  | CR SA. Claims or contingent claims
 | 2.1.1.1b.03 | Corporates |  | CR SA. Claims or contingent claims
 | 2.1.1.1b.04 | Retail |  | CR SA. Claims or contingent claims
 | 2.1.1.1b.05 | Equity |  | CR SA. Claims or contingent claims
 | 2.1.1.1b.06 | Other non-credit obligation assets |  | No link. In principle the capital requirement will be the 8% of the exposure to non credit-obligation assets (see annex VII part 3 point 13 of Directive 2006/48/EC and annex VII part 1 point 27 of Directive 2006/48/EC).
 | 2.1.1.2 | Securitization positions SA |  | CR SEC SA
 | 2.1.2 | Internal ratings based Approach (IRB)
 | 2.1.2.1 | IRB approaches when neither own estimates of LGD nor Conversion Factors are used |  | CR IRB
 | 2.1.2.1.01 | Central governments and central banks |  | CR IRB
 | 2.1.2.1.02 | Institutions |  | CR IRB
 | 2.1.2.1.03 | Corporates |  | CR IRB
 | 2.1.2.2 | IRB approaches when own estimates of LGD and/or Conversion Factors are used |  | CR IRB
 | 2.1.2.2.01 | Central governments and central banks |  | CR IRB
 | 2.1.2.2.02 | Institutions |  | CR IRB
 | 2.1.2.2.03 | Corporates |  | CR IRB
 | 2.1.2.2.04 | Retail |  | CR IRB
 | 2.1.2.3 | Equity IRB |  | CR EQU IRB
 | 2.1.2.4 | Securitization positions IRB |  | CR SEC IRB
 | 2.1.2.5 | Other non credit-obligation assets |  | No link. In principle the capital requirement will be the 8% of the exposure to non credit-obligation assets.
 | 2.2 | SETTLEMENT/DELIVERY RISK |  | CR TB SETT
 | 2.3 | TOTAL CAPITAL REQUIREMENTS FOR POSITION, FOREIGN EXCHANGE AND COMMODITY RISKS
 | 2.3.1 | Position, foreign exchange and commodity risks under standardised approaches (SA)
 | 2.3.1.1 | Traded debt instruments |  | MKR SA TDI
 | 2.3.1.2 | Equity |  | MKR SA EQU
 | 2.3.1.3 | Foreign Exchange |  | MKR SA FX
 | 2.3.1.4 | Commodities |  | MKR SA COM
 | 2.3.2 | Position, foreign exchange and commodity risks under internal models (IM)
 | 2.4 | TOTAL CAPITAL REQUIREMENTS FOR OPERATIONAL RISKS (OpR )
 | 2.4.1 | OpR Basic indicator approach (BIA) |  | See OPR
 | 2.4.2 | OpR Standardised (STA) / Alternative Standardised (ASA) approaches |  | See OPR
 | 2.4.3 | OpR Advanced measurement approaches (AMA) |  | See OPR
 | 2.5 | CAPITAL REQUIREMENTS RELATED TO FIXED OVERHEADS |  | Only for investment firms under articles 20(2), 24, 20(3), 25 and 46 of Directive 2006/49/EC. See also article 21 of Directive 2006/49/EC.
 | 2.6 | OTHER AND TRANSITIONAL CAPITAL REQUIREMENTS
 | 2.6.1 | Complements to overall floor for Capital Requirements |  | Includes complements to capital requirements stemming from provisions in article 152 of Directive 2006/48/EC. Without link to any template. [NAME] 0
 | 2.6.2 | Complement to capital requirements for investment firms under article 46 |  | For investment firms under article 46 of Directive 2006/49/EC, the amount referred to in paragraph 4 of article 46 of Directive 2006/49/EC (starting "Applying this ….").
 | 2.6.3 | Other own funds requirements |  | Without link to any template. Among others, additional capital requirements mentioned in article 31 lit (b) might be included. It also introduces national flexibility.
 | 3 | MEMORANDUM ITEMS:
 | 3.1 | Surplus (+) / [NAME] (-) of own funds, before other and transitional capital requirements
 | 3.1.a | Solvency ratio (%), before other and transitional capital requirements
 | 3.2 | Surplus (+) / [NAME] (-) of own funds
 | 3.2.a | Solvency ratio (%)
 | 3.3 | Surplus (+) / [NAME] (-) of own funds taking into account the supervisory review process |  | Includes the effect of the review and evaluation performed by competent authorities as indicated in article 124 and annex XI of Directive 2006/48/EC. Accordingly it takes into account the specific own funds requirements laid down in paragraph 2 of article 136 of Directive 2006/48/EC.
 | 3.3.a | Solvency index ratio (%) taking into account the supervisory review process |  | Total own funds for solvency purposes/ capital requirements* 100%. Both figures are those used for assessing the surplus (+) / deficit (-) in 3.3
 | 3.4 | Internal assessment Surplus (+) / [NAME] (-) of capital
 | 3.4.1 | Internal assessment of capital |  | Article 123 of Directive 2006/48/EC.
 | 3.4.2 | Internal assessment of capital needs |  | Article 123 of Directive 2006/48/EC.
 | (a) Convention on signs: Any amount that increases the own funds or the capital requirements will be reported as a positive figure. On the contrary, any amount that reduces the total own funds or the capital requirements will be reported as a negative figure. Where there is a negative sign (-) preceding the label of an item no positive figure is expected to be reported for that item.