eba_tC_05.01 - C 05.01 (CA 5.01)

C 05.01
Adjustments to CET1Adjustments to AT1Adjustments to T2Adjustments included in RWAsMemorandum items
Applicable percentageEligible amount without transitional provisions
001000200030004000500060
TOTAL ADJUSTMENTS0010
GRANDFATHERED INSTRUMENTS0020
Instruments not constituting state aid0060
Instruments issued through special purpose vehicles0061
Instruments issued before 27 June 2019 that do not meet the eligibility criteria related to write-down and conversion powers pursuant to Article 59 BRRD or are subject to set-off or netting arrangements0062
of which: Instruments without legally or contractually mandatory write-down or conversion upon exercise of Article 59 BRRD powers0063
of which: Instruments governed by third-country law without effective and enforceable exercise of Article 59 BRRD powers0064
of which: Instruments subject to set-off or netting arrangements0065
MINORITY INTERESTS AND EQUIVALENTS0070
Capital instruments and items that do not qualify as minority interests0080
Transitional recognition in consolidated own funds of minority interests0090
Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital0091
Transitional recognition in consolidated own funds of qualifying Tier 2 capital0092
OTHER TRANSITIONAL ADJUSTMENTS0100
Unrealised gains and losses from certain debt exposures to central governments, regional governments, local authorities and PSEs0111
of which: amount A0112
Deductions0140
Deferred tax assets that rely on future profitability and do not arise from temporary differences0170
Deferred tax assets that are dependent on future profitability and arise from temporary differences and CET1 instruments of financial sector entities where the institution has a significant investment0380
Deferred tax assets that are dependent on future profitability and arise from temporary differences0385
Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items0425
Additional filters and deductions0430
Adjustments due to IFRS 9 transitional arrangements0440
Memorandum item: ECL impact of the static component0441
Memorandum item: ECL impact of the dynamic component for the period 01/01/2018 – 31/12/20190442
Memorandum item: ECL impact of the dynamic component for the period starting on 01/01/20200443