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Liite II Täyttöohjeet COREP-raportoinnille
Part II: Template related instructions
1 CA – Solvency Overview ..........................................................5
1.1 General remarks .........................................................................5
1.2 CA1 Sub-template ................................................................... 5
1.3 CA2 Sub-template .................................................................. 20
1.4 CA3 Sub-template .................................................................. 27
1.5 CA4 Sub-template .................................................................. 28
1.6 CA5 Sub-template .................................................................. 39
1.6.1 General remarks ........................................................................ 39
1.6.2 Table 1 Summary ...................................................................... 39
1.6.3 Section 1: Grandfathered instruments .................................. 41
1.6.3.1 Table 2: Grandfathered instruments: Instruments
constituting State aid ............................................................... 41
1.6.3.2 Table 3: Grandfathered instruments: Instruments
not constituting State aid ....................................................... 42
1.6.4.1 Table 4: Recognition in consolidated
Common Equity Tier 1 capital of
instruments and items that do not
qualify as minority interest ..................................... 44
1.6.4.2 Table 5 Transitional recognition in
consolidated own funds of minority
interests and qualifying Additional Tier 1
and Tier 2 Capital ...................................................... 46
1.6.5 Section 3: Adjustments to deductions ................... 47
1.6.5.1 Table 6 Unrealised losses and gains
measured at fair value ............................................. 47
1.6.5.2 Table 7 Deductions from CET1 (excluding
10% and 15 % thresholds) ..........................................48
1.6.5.3 Table 8 Deferred tax assets that are
dependent on future profitability and arise from
temporary differences and CET1 instruments of
relevant entities where the institution has a
significant investments ...............................................53
1.6.5.4 Table 9 Deductions from AT1 ..................................55
1.6.5.5 Table 10 Deductions from T2 ..................................60
1.6.5.6 Table 11 Additional filters and
deductions (Art. 461) ..................................................65
1.6.4 Section 2: Minority interests and equivalents .................... 44
Finanssivalvonta | Finansinspektionen | Financial Supervisory Authority ■ ■
17.2.2012 Minna Sahari 45