Document ID: chunk:federal_register_of_legislation:F2024L01128:body:0:p14
Version: federal_register_of_legislation:F2024L01128
Segment Type: other
Provision Reference: 
Character Range: 42537–45516

to net profit/loss from the trading book for previous periods.

                Item 1.3.1.2 is a derived item. Report the value of adjustments to net profit/loss from the trading book for previous periods in item 1.3.1.2 as the sum of item 1.3.1.2.1 and item 1.3.1.2.2.
Item 1.3.1.2.1  Report the value of any adjustments to net profit/loss from the trading book for previous periods due to mergers and/or acquisitions.
Item 1.3.1.2.2  Report the value of any adjustments to net profit/loss from the trading book for previous periods due to divestments.
Item 1.3.2      Report the net profit/loss from the banking book for the relevant period.

                Item 1.3.2 is a derived item. Report the net profit/loss from the banking book in item 1.3.2 as the sum of item 1.3.2.1 and item 1.3.2.2.
Item 1.3.2.1    Report the net profit/loss from the banking book for the relevant period.
Item 1.3.2.2    Report any adjustments to net profit/loss from the banking book for previous periods.

                Item 1.3.2.2 is a derived item. Report the value of adjustments to net profit/loss from the banking book in item 1.3.2.2 as the sum of item 1.3.2.2.1 and item 1.3.2.2.2.
Item 1.3.2.2.1  Report the value of any adjustments to net profit/loss from the banking book for previous periods due to mergers and/or acquisitions.
Item 1.3.2.2.2  Report the value of any adjustments to net profit/loss from the banking book for previous periods due to divestments.

Section B: Operational risk regulatory capital summary
Column 1  Report the value as per the most recently audited year-end financial statements.

Item 2  Report the business indicator.

        Item 2 is a derived item. Report the business indicator in item 2 as the sum of ILDC, SC, and FC:

        where:

        the interest, leases, and dividend component (ILDC) is calculated as:

               * the minimum of the interest component and the asset component, plus
               * the dividend component; and

        the services component (SC) is calculated as:

               * the other operating component plus the fee and commission component; and

        the financial component (FC) is calculated as:

               * the trading book component plus the banking book component.

        ILDC

        The interest component is calculated as the average of:

               * the absolute value of: item 1.1.1 (column 1) minus item 1.1.2 (column 1),
               * the absolute value of: item 1.1.1 (column 2) minus item 1.1.2 (column 2), and
               * the absolute value of: item 1.1.1 (column 3) minus item 1.1.2 (column 3).

        The asset component is calculated as 2.25 per cent multiplied by the average of item 1.1.3 for columns 1, 2, and 3.

        The dividend component is calculated as the average of item 1.1.4 for columns 1, 2, and 3.

        SC

        The other operating component is calculated as the maximum of:

               * the average of item