Spreadsheet: dda34c43-6993-472e-8d4c-dd0c1caee536
Sheet: Sheet1

Unnamed: 0 | Unnamed: 1 | Unnamed: 2 | Unnamed: 3
 | Template | ID | Amendment
 | CA | 1.1.1** Legal references & comments | 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
 | CA | 1.1.1.1 Legal references & comments | Article 57, sentence 1 lit.(a) of Directive 2006/48/EC. ≈ FINREP: Paid in capital
 | CA | 1.1.1.2 Legal references & comments | Article 57, sentence 2 lit. (i) of Directive 2006/48/EC  ≈ FINREP: Treasury shares
 | CA | 1.1.1.3 Legal references & comments | Article 57, sentence 1 lit. (a) of Directive 2006/48/EC ≈ FINREP: Share premium
 | CA | 1.1.1.4 Legal references & comments | 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)"
 | CA | 1.1.2 Legal references & comments | 1.1.2.1+1.1.2.2+1.1.2.3+1.1.2.4+1.1.2.4a+1.1.2.4b+1.1.2.5+1.1.2.6
 | CA | 1.1.2.1 Legal references & comments | 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)
 | CA | 1.1.2.2 Legal references & comments | 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)
 | CA | 1.1.2.3 Legal references & comments
 | CA | 1.1.2.3.01 Legal references & comments | ≈ 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
 | CA | 1.1.2.4a Legal references & comments
 | CA | 1.1.2.4a.01 Legal references & comments | ≈ 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.
 | CA | 1.1.2.4b Legal references & comments
 | CA | 1.1.2.4b.01 Legal references & comments | ≈ FINREP: Negative Income from current year - interim dividends, when verified by persons responsible for the auditing of the accounts according to Article 57, sentence 3
 | CA | 1.1.2.5 Legal references & comments | Article 57, sentence 4 of Directive 2006/48/EC
 | CA | 1.1.2.6.08 Legal references & comments | 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"
 | CA | 1.1.2.6.10 Legal references & comments | 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.
 | CA | 1.1.3 Legal references & comments | Article 57, sentence 1 lit. (c) of Directive 2006/48/EC. When applicable according to accounting rules
 | CA | 1.1.5.1 Legal references & comments | 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.
 | CA | 1.2 Legal references & comments | Article 66 para. 1 lit. (a) of Directive 2006/48/EC. [NAME]. =1.2.1+1.2.2+1.2.3
 | CA | 1.2.1.1 Legal references & comments | 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 = -(1.1.5.2+1.1.5.3)
 | CA | 1.2.1.3 Legal references & comments | 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)
 | CA | 1.2.1.4 Legal references & comments | Art. 57, sentence 1 lit.(e) of Directive 2006/48/EC.
 | CA | 1.2.1.5 Legal references & comments | Article 57, sentence 1 lit. (f) of Directive 2006/48/EC in conjunction with Article 63 para. (1) of Directive 2006/48/EC.
 | CA | 1.2.1.6 Legal references & comments | Article 57, sentence 1 lit. (f) of Directive 2006/48/EC in conjunction with Article 63 para. (2) of Directive 2006/48/EC.
 | CA | 1.2.1.7 Legal references & comments | Article 63 para. (3) of Directive 2006/48/EC.
 | CA | 1.2.2 Legal references & comments | 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
 | CA | 1.2.2.1 Legal references & comments | Article 57, sentence 1 lit. (g) of Directive 2006/48/EC.
 | CA | 1.2.2.2 Legal references & comments | Article 57, sentence 1 lit. (h) of Directive 2006/48/EC in conjunction with Article 64 (3), sentence 1 of Directive 2006/48/EC.
 | CA | 1.2.2.3 Legal references & comments | 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.
 | CA | 1.2.2.5 Legal references & comments | Article 66 (1) lit. (b) of Directive 2006/48/EC.
 | CA | 1.2.3.1 Legal references & comments | 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.
 | CA | 1.3.T1* Legal references & comments | 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.
 | CA | 1.3.T2* Label | Of which: (-) From Additional Own Funds
 | CA | 1.3.T2* Legal references & comments | Article 66, paragraph 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.
 | CA | 1.3.1 Legal references & comments | Article 66 (2) (1) lit. (c) of Directive 2006/48/EC in conjunction with Article 57 sentence 2 lit. (l) of Directive 2006/48/EC.
 | CA | 1.3.2 Legal references & comments | Article 66 (2) (1) lit. (c) of Directive 2006/48/EC in conjunction with Article 57 sentence 2 lit. (m) of Directive 2006/48/EC.
 | CA | 1.3.3 Legal references & comments | Article 66 (2) (1) lit. (c) of Directive 2006/48/EC in conjunction with Article 57 sentence 2 lit. (n), 1st alternative of Directive 2006/48/EC.
 | CA | 1.3.4 Legal references & comments | 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)
 | CA | 1.3.5 Legal references & comments | 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)
 | CA | 1.3.7 Legal references & comments | Article 57, sentence 2 lit (r) of Directive 2006/48/EC, unless Article 66, paragraph 2, sentence 3 of Directive 2006/48/EC applies.
 | CA | 1.3.8 Label | (-) IRB Provision shortfall and IRB equity expected loss amounts
 | CA | 1.3.8 Legal references & comments | Article 57 sentence 2 lit. (q) of Directive 2006/48/EC.
 | CA | 1.3.9 Legal references & comments | Article 120 of Directive 2006/48/EC, Article 122 (2) of Directive 2006/48/EC.
 | CA | 1.3.10 Legal references & comments | [NAME] paragraph 2 Table 2 (1a) of Directive 93/6 Directive 2006/49/EC
 | CA | 1.3.11 Legal references & comments | Article 61, paragraph 1 of Directive 2006/48/EC.
 | CA | 1.6.1 Legal references & comments | Article 13 paragraph 5 of Directive 93/6 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.
 | CA | 1.6.2 Legal references & comments | Article 13 paragraph 2 lit. (b) of Directive 93/6 Directive 2006/49/EC. Includes the profits/losses originating from valuation adjustments/reserves as laid down in annex VII, part B, paragrahs 14-14a points 14-15 of Directive 93/6 Directive 2006/49/EC.
 | CA | 1.6.3 Legal references & comments | Article 13 paragraph 2 lit. (c) of Directive 93/6 Directive 2006/49/EC.
 | CA | 1.6.4 Legal references & comments | Article 13 paragraph 2 lit. (d) of Directive 93/6 Directive 2006/49/EC.
 | CA | 1.6.5 Legal references & comments | Article 13, paragraph 4 of Directive 93/6 Directive 2006/49/EC in conjunction with Article 14 of Directive 93/6 Directive 2006/49/EC.
 | CA | 1.6.6 Legal references & comments | For instance, capital amounts for backing any overshooting of the large exposure limits in the trading book as those mentioned in article Article 31 lit (b) of  Directive 93/6 Directive 2006/49/EC.
 | CA | 1.6.7 Legal references & comments | Article 13, paragraph 2 of Directive 93/6 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]
 | CA | 1.7.2 Legal references & comments | Transitional treatment under article 154 paragraph 4 1b of Directive 2006/48/EC.
 | CA | 1.8.1.1 Legal references & comments | Value adjustments and provisions related to the exposures mentioned in Annex VII Part 1 point 36 of Directive 2006/48/EC
 | CA | 1.8.1.1** Label | Of which: Specific provision / Individual Impairment
 | CA | 1.8.1.1*** Label | Of which: Credit revaluation reserves
 | CA | 1.8.1.2 Legal references & comments | 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
 | CA | 1.8.2 Legal references & comments | 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.
 | CA | 1.8.3 Legal references & comments | 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 93/6 Directive 2006/49/EC.
 | CA | 2 Legal references & comments | =2.1+2.2+2.3+2.4+2.5+2.6 For investment firms under article 20(2) and 24 of Directive 93/6 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 93/6 Directive 2006/49/EC = 2.1+2.2+2.3+2.5+2.6 For investment firms under article 46 45b of Directive 93/6 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
 | CA | 2a Legal references & comments | For investment firms under article 20(2) and 24 of Directive 93/6 Directive 2006/49/EC = [NAME] [2.1+2.2+2.3+2.6, 2.5]
 | CA | 2b Legal references & comments | For investment firms under article 20(3) and 25 of Directive 93/6 Directive 2006/49/EC = 2.1+2.2+2.3+2.5+2.6
 | CA | 2c | Of which: Investment firms under article 46 45b
 | CA | 2c Legal references & comments | For investment firms under article 46 45b, paragraphs 1 to 3 of Directive 93/6 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
 | CA | 2.1 Label | TOTAL CAPITAL REQUIREMENTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION AND DELIVERY RISKS AND FREE DELIVERIES
 | CA | 2.1.1 Legal references & comments | 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).
 | CA | 2.1.1.1a. Legal references & comments | 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
 | CA | 2.1.1.1a.04 | Multilateral Developments Banks
 | CA | 2.1.1.1b, Legal references & comments | 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.
 | CA | 2.1.1.1b.06, Legal references & comments | 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 15 of Directive 2000/12/EC Directive 2006/48/EC and annex VII part 1 point 27 25 of Directive 2006/48/EC).
 | CA | 2.2 Label | SETTLEMENT/DELIVERY RISK
 | CA | 2.4 Legal references & comments
 | CA | 2.4.1 Label | OpR Basic indicator approach (BIA)
 | CA | 2.4.3 Label | OpR Advanced measurement approaches (AMA)
 | CA | 2.5 Legal references & comments | Only for investment firms under articles 20(2), 24, 20(3), 25 and 46 45b of Directive 93/6 Directive 2006/49/EC. See also article 21 of Directive 93/6 Directive 2006/49/EC.
 | CA | 2.6.1 Legal references & comments | Includes complements to capital requirements stemming from provisions in article 152 of Directive 2000/12/EC Directive 2006/48/EC. Without link to any template. [NAME] 0
 | CA | 2.6.2 Label | Complement to capital requirements for investment firms under article 46 45(b)
 | CA | 2.6.2 Legal references & comments | For investment firms under article 46 45b of Directive 2006/49/EC, the amount referred to in paragraph 4 of article 46 45b of Directive 93/6 Directive 2006/49/EC (starting "Applying this ….").
 | CA | 2.6.3 Label | Other country specific own funds requirements
 | CA | 2.6.3 Legal references & comments | Without link to any template. Among others, additional capital requirements mentioned in article 31 lit (b) might be included. It also introduces To introduce national flexibility.
 | CA | 3.3 Legal references & comments | Includes the effect of the review and evaluation performed by competent authorities as indicated in article 124 and annex XI of Directive 2000/12/EC Directive 2006/48/EC. Accordingly it takes into account the specific own funds requirements laid down in paragraph 2 of article 136 of Directive 2000/12/EC Directive 2006/48/EC.
 | CA | 3.4 Legal references & comments
 | CA | 3.4.1 Legal references & comments | Article 123 of Directive 2000/12/EC Directive 2006/48/EC.
 | CA | 3.4.2 Legal references & comments | Article 123 of Directive 2000/12/EC Directive 2006/48/EC.