What changed, Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standa…

− |  |  | **TRANSITIONAL PROVISIONS** | **CA5** |
− **C 02.00 — OWN FUNDS REQUIREMENTS (CA2)**
− | **560** | 1.3.1.3 | Foreign Exchange |  |
− | **570** | 1.3.1.4 | Commodities |  |
− | **590** | **1.4** | **TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR)** |  |
− **C 04.00 — MEMORANDUM ITEMS (CA4)**
− | 200 | 9 | **10 % CET1 threshold** |  |
− | 210 | 10 | **17,65 % CET1 threshold** |  |
− | 900 |  | **Own funds requirements for Basel I floor — SA alternative** |  |
− **C 07.00 — CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: STANDARDISED APPROACH TO CAPITAL REQUIREMENTS (CR SA)SA Exposure class**
− |  |  | **ORIGINAL EXPOSURE PRE CONVERSION FACTORS** | **(-) VALUE ADJUSTMENTS AND PROVISIONS ASSOCIATED WITH THE ORIGINAL EXPOSURE** | **EXPOSURE NET OF VALUE ADJUSTMENTS AND PROVISIONS** | **CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE** |  |
− | **UNFUNDED CREDIT PROTECTION: ADJUSTED VALUES (Ga)** |  |  |  |  |  |  |
− | **(-) GUARANTEES** | **(-) CREDIT DERIVATIVES** |  |  |  |  |  |
− | 010 | 030 | 040 | 050 | 060 |  |  |
− | 010 | **TOTAL EXPOSURES** |  |  |  |  |  |
− | 020 | **of which: SME** |  |  |  |  |  |
− | 030 | **of which: Exposures subject to SME-supporting factor** |  |  |  |  |  |
− | 040 | **of which: Secured by mortgages on immovable property — Residential property** |  |  |  |  |  |
− | 050 | **of which: Exposures under the permanent partial use of the standardised approach** |  |  |  |  |  |
− | 060 | **of which: Exposures under the standardised approach with prior supervisory permission to carry out a sequential IRB implementation** |  |  |  |  |  |
− | 070 | **On balance sheet exposures subject to credit risk** |  |  |  |  |  |
− | 080 | **Off balance sheet exposures subject to credit risk** |  |  |  |  |  |
− |  | **Exposures/Transactions subject to counterparty credit risk** |  |  |  |  |  |
− | 090 | **Securities Financing Transactions** |  |  |  |  |  |
− | 100 | *of which: centrally cleared through a QCCP* |  |  |  |  |  |
− | 110 | **Derivatives & Long Settlement Transactions** |  |  |  |  |  |
− | 120 | *of which: centrally cleared through a QCCP* |  |  |  |  |  |
− | 130 | **From Contractual Cross Product Netting** |  |  |  |  |  |
− | 140 | **0 %** |  |  |  |  |  |
− | 150 | **2 %** |  |  |  |  |  |
+ | 9.4 | C 09.04 | *Table 9.4 - Breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate* | CCB |
+ **C 02.00 – OWN FUNDS REQUIREMENTS (CA2)**
+ | **555** | 1.3.1.3 | Particular approach for position risk in CIUs |  |
+ | **556** | 1.3.1.3* | Memo item: CIUs exclusively invested in traded debt instruments |  |
+ | **557** | 1.3.1.3** | Memo item: CIUs invested exclusively in equity instruments or in mixed instruments |  |
+ | **560** | 1.3.1.4 | Foreign Exchange |  |
+ | **570** | 1.3.1.5 | Commodities |  |
+ | **590** | **1.4** | **TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR )** |  |
+ **C 04.00 - MEMORANDUM ITEMS (CA4)**
+ | **Credit risk adjustments and expected losses** |  |  |  |
+ | **Thresholds for Common Equity Tier 1 deductions** |  |  |  |
+ | 200 | 9 | **10% CET1 threshold** |  |
+ | 210 | 10 | **17.65% CET1 threshold** |  |
+ | **Investments in the capital of financial sector entities where the institution does not have a significant investment** |  |  |  |
+ | **Investments in the capital of financial sector entities where the institution has a significant investment** |  |  |  |
+ | **Total risk exposure amounts of holdings not deducted from the corresponding capital category:** |  |  |  |
+ | **Temporary waiver from deduction from own funds** |  |  |  |
+ | **Capital buffers** |  |  |  |
+ | **Pillar II requirements** |  |  |  |
+ | **Additional information for investment firms** |  |  |  |
+ | **Additional information for calculation of reporting thresholds** |  |  |  |
+ | **Basel I floor** |  |  |  |
+ | 900 |  | **Own funds requirements for Basel I floor - SA alternative** |  |
+ | 910 |  | **Deficit of total capital as regards the minimum own funds requirements of the Basel I floor** |  |
+ **C 07.00 - CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: STANDARDISED APPROACH TO CAPITAL REQUIREMENTS (CR SA)SA Exposure class**
+ |  |  | **ORIGINAL EXPOSURE PRE CONVERSION FACTORS** | **(-) VALUE ADJUSTMENTS AND PROVISIONS ASSOCIATED WITH THE ORIGINAL EXPOSURE** | **EXPOSURE NET OF VALUE ADJUSTMENTS AND PROVISIONS** | **CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE** | **NET EXPOSURE AFTER …
+ | **UNFUNDED CREDIT PROTECTION: ADJUSTED VALUES (Ga)** | **FUNDED CREDIT PROTECTION** | **SUBSTITUTION OF THE EXPOSURE DUE TO CRM** | **VOLATILITY ADJUSTMENT TO THE EXPOSURE** | **(-) FINANCIAL COLLATERAL: ADJUSTED VALUE (Cvam)** | **0%** | **20%** | **50%** | **100%** | **OF WHICH: ARISING FROM COU…
+ | **(-) GUARANTEES** | **(-) CREDIT DERIVATIVES** | **(-) FINANCIAL COLLATERAL: SIMPLE METHOD** | **(-) OTHER FUNDED CREDIT PROTECTION** | **(-) TOTAL OUTFLOWS** | **TOTAL INFLOWS (+)** |  | **(-) OF WHICH: VOLATILITY AND MATURITY ADJUSTMENTS** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
+ | 010 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | 190 | 200 | 210 | 215 | 220 | 230 | 240 |  |  |
+ | 010 | **TOTAL EXPOSURES** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Cell linked to CA |  |  |