EN.   C - TRANSITIONAL PROVISIONS (CA5.1) Adjustments to CET1 Adjustments to AT1 Adjustments to T2 Adjustments included in RWAs Memorandum items Applicable percentage Eligible amount without transi tional provisions Code ID Item 1 TOTAL ADJUSTMENTS GRANDFATHERED INSTRUMENTS link to {CA1;r0220} link to {CA1;r0660} link to {CA1;r0880} Instruments not constituting state aid Instruments issued through special purpose vehicles Instruments issued before 27 June 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 arrangements * of which: Instruments without legally or contractually mandatory write-down or conversion upon exercise of Article 59 BRRD powers * of which: Instruments governed by third- country law without effective and enforceable exercise of Article 59 BRRD powers * of which: Instruments subject to set-off or netting arrangementsEN  . Adjustments to CET1 Adjustments to AT1 Adjustments to T2 Adjustments included in RWAs Memorandum items Applicable percentage Eligible amount without transi tional provisions Code ID Item MINORITY INTERESTS AND EQUIVALENTS link to {CA1;r0240} link to {CA1;r0680} link to {CA1;r0900} Capital instruments and items that do not qualify as minority interests Transitional recognition in consolidated own funds of minority interests Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital Transitional recognition in consolidated own funds of qualifying Tier 2 capital OTHER TRANSITIONAL ADJUSTMENTS link to {CA1;r0520} link to {CA1;r0730} link to {CA1;r0960} Unrealised gains and losses from certain debt exposures to central governments, regional governments, local authorities and PSEs of which: amount A Deductions Deferred tax assets that rely on future profitability and do not arise from temporary differencesEN.   Adjustments to CET1 Adjustments to AT1 Adjustments to T2 Adjustments included in RWAs Memorandum items Applicable percentage Eligible amount without transi tional provisions Code ID Item 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 investment. 9a Deferred tax assets that are dependent on future profitability and arise from temporary differences Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items Additional filters and deductions Adjustments due to IFRS 9 transitional arrangements Memorandum item: ECL impact of the static component Memorandum item: ECL impact of the dynamic component for the period. –. Memorandum item: ECL impact of the dynamic component for the period starting on. 2020EN  . C - GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID (CA5.2) Amount of instruments plus related share premium Base for calcu lating the limit Applicable percentage Limit. Amount that exceeds the limits for grandfathering Total grandfathered amount Code ID Item 1. Instruments that qualified for point (a) of Article 57 of /48/EC link to {CA5.1;r060;c010) 2. Instruments that qualified for point (ca) of Article 57 and Article 154(8) and (9) of /48/EC, subject to the limit of Article 489 CRR link to {CA5.1;r060;c020) Total instruments without a call or an incentive to redeem. Grandfathered instruments with a call and incentive to redeem Instruments with a call exercisable after the reporting date, and which meet the conditions in Article 52 CRR after the date of effective maturity Instruments with a call exercisable after the reporting date, and which do not meet the conditions in Article 52 CRR after the date of effective maturity Instruments with a call exercisable prior to or on 20 July , and which do not meet the conditions in Article 52 CRR after the date of effective maturityEN.   Amount of instruments plus related share premium Base for calcu lating the limit Applicable percentage Limit. Amount that exceeds the limits for grandfathering Total grandfathered amount Code ID Item Excess on the limit of CET1 grandfathered instruments 3 Items that qualified for points (e), (f), (g) or (h) of Article 57 of /48/EC, subject to the limit of Article 490 CRR link to {CA5.1;r060;c030) Total items without an incentive to redeem Grandfathered items with an incentive to redeem Items with a call exercisable after the reporting date, and which meet the conditions in Article 63 CRR after the date of effective maturity Items with a call exercisable after the reporting date, and which do not meet the conditions in Article 63 CRR after the date of effective maturity Items with a call exercisable prior to or on 20 July , and which do not meet the conditions in Article 63 CRR after the date of effective maturity Excess on the limit of AT1 grandfathered instruments 19. C – TRANSITIONAL PROVISIONS (CA5.1) 21. Institutions shall report in CA5.1 template the transitional provisions to own funds components as laid down in Articles 465 to 491, 494a and 494b CRR, compared to applying the final provisions laid down in Title II of Part Two CRR. 22. Institutions shall report in rows to information about the transitional provisions of grand fathered instruments. The figures to be reported in row of CA5.1 reflect the transitional provisions included in the CRR in the version applicable until 26 June and can be derived from the respective sections of CA5.2. Rows to capture the effect of the transitional provisions of Articles 494a and 494b CRR. 23. Institutions shall report in rows to information about the transitional provisions of minority interests and additional Tier 1 and Tier 2 instruments issued by subsidiaries (in accordance with Articles 479 and 480 CRR). 24. In rows onwards institutions shall report information about the effect of the transitional provisions regarding unrealised gains and losses, deductions, additional filters and deductions and IFRS 9. 25. There might be cases where the transitional deductions of CET1, AT1 or T2 capital exceed the CET1, AT1 or T2 capital of an institution. That effect – if it results from transitional provisions – shall be shown in the CA1 template using the respective cells. As a consequence, the adjustments in the columns of the CA5 template shall not include any spill-over effects in the case of insufficient capital available.. Instructions concerning specific positions  Adjustments to CET1 Adjustments to AT1 Adjustments to T2 Adjustments included in RWAs Column includes the relevant amounts adjusting the total risk exposure amount of Article 92(3) CRR due to transitional provisions. The amounts reported shall consider the application of provisions of Chapter 2 or 3 of Title II of Part Three or of Title IV of Part Three in accordance with Article 92(4) CRR. That means that transitional amounts subject to Chapter 2 or 3 of Title II of Part Three shall be reported as risk weighted exposure amounts, whereas transitional amounts subject to Title IV of Part Three shall represent the own funds requirements multiplied by 12,5. Whereas columns to have a direct link to the CA1 template, the adjustments to the total risk exposure amount do not have a direct link to the relevant templates for credit risk. If there are adjustments stemming from the transitional provisions to the total risk exposure amount, those adjustments shall be included directly in the CR SA, CR IRB, CR EQU IRB, MKR SA TDI, MKR SA EQU or MKR IM. Additionally, those effects shall be reported in column of CA5.1. As a consequence, those amounts shall be memorandum items only. Applicable percentageEN.   Eligible amount without transitional provisions This column includes the amount of each instrument prior the application of transitional provisions, i.e. the basis amount relevant to calculate the adjustments. Rows 1. Total adjustments This row reflects the overall effect of transitional adjustments in the different types of capital, plus the risk weighted amounts arising from those adjustments. Grandfathered instruments Articles 483 to 491 CRR This row reflects the overall effect of instruments transitionally grandfathered in the different types of capital.. Instruments not constituting state aid The amounts to be reported shall be obtained from column 060 of CA5.2 template. Instruments issued through special purpose vehicles Article 494a CRR. Instruments issued before 27 June 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 arrangements Article 494b CRR Institutions shall report the amount of instruments within the scope of Article 494b CRR that do not meet one or several eligibility criteria of points (p), (q) and (r) of Article 52(1) CRR or points (n), (o) and (p) of Article 63 CRR, as applicable. In case of Tier 2 instruments eligible in accordance with Article 494b(2) CRR, the amorti sation provisions of Article 64 CRR shall be observed. * of which: Instruments without legally or contractually mandatory write-down or conversion upon exercise of Article 59 BRRD powers Article 494b, point (p) of Article 52(1) and point (n) of Article 63 CRR Institutions shall report the amount of instruments within the scope of Article 494b CRR that do not meet the eligibility criteria of point (p) of Article 52(1) or point (n) of Article 63 CRR, as applicable. This shall also include instruments that additionally do not meet the eligibility criteria of points (q) or (r) of Article 52(1) CRR or points (o) or (p) of Article 63 CRR, as applicable. * of which: Instruments governed by third-country law without effective and enforceable exercise of Article 59 BRRD powers Article 494b, point (q) of Article 52(1) and point (o) of Article 63 CRR Institutions shall report the amount of instruments within the scope of Article 494b CRR that do not meet the eligibility criteria of point (q) of Article 52(1) or point (o) of Article 63 CRR, as applicable. This shall include also instruments that additionally do not meet the eligibility criteria of points (p) or (r) of Article 52(1) CRR or points (n) or (p) of Article 63 CRR, as applicable.EN  . Rows * of which: Instruments subject to set-off or netting arrangements Article 494b, point (r) of Article 52(1) and point (p) of Article 63 CRR Institutions shall report the amount of instruments within the scope of Article 494b CRR that do not meet the eligibility criteria of point (r) of Article 52(1) CRR or point (p) of Article 63 CRR, as applicable. This shall also include instruments that additionally do not meet the eligibility criteria of point (p) or (q) of Article 52(1) CRR or points (n) or (o) of Article 63 CRR, as applicable.. Minority interests and equivalents Articles 479 and 480 CRR This row reflects the effects of transitional provisions in the minority interests eligible as CET1; the qualifying T1 instruments eligible as consolidated AT1; and the qualifying own funds eligible as consolidated T2.. Capital instruments and items that do not qualify as minority interests Articles 479 CRR The amount to be reported in column 060 of this row shall be the amount qualifying as consolidated reserves in accordance with prior regulation.. Transitional recognition in consolidated own funds of minority interests Articles 84 and 480 CRR The amount to be reported in column of this row shall be the eligible amount without transitional provisions.. Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital Articles 85 and 480 CRR The amount to be reported in column of this row shall be the eligible amount without transitional provisions.. Transitional recognition in consolidated own funds of qualifying Tier 2 capital Articles 87 and 480 CRR The amount to be reported in column of this row shall be the eligible amount without transitional provisions.. Other transitional adjustments Articles 468 to 478 and Article 481 CRR This row reflects the overall effect of transitional adjustments in the deduction to different types of capital, unrealised gains and losses, additional filters and deductions plus the risk weighted amounts arising from these adjustments.. Unrealised gains and losses from certain debt exposures to central govern ments, regional governments, local authorities and PSEs Article 468 CRR. of which: amount A The amount A, as calculated in accordance with the formula referred to in Article 468(1) CRREN.   Rows. Deductions Article 36(1) and Articles 469 to 478 CRR This row reflects the overall effect of transitional provisions on deductions.. Deferred tax assets that rely on future profitability and do not arise from temporary differences Point (c) of Article 36(1), Articles 469(1) and 472(5) and Article 478 CRR When determining the amount of the above-mentioned deferred tax assets (DTA) to be deducted, institutions shall take into account the provisions of Article 38 CRR relating to the reduction of DTA by deferred tax liabilities. The amount to be reported in column of this row: Total amount in accordance with Article 469(1) CRR.. 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 investment Paragraphs 2 and 3 of Article 470 CRR The amount to be reported in column of this row: Article 470(1) CRR Deferred tax assets that are dependent on future profitability and arise from temporary differences Point (c) of Article 469(1), Article 472(5) and Article 478 CRR Part of deferred tax assets that rely in future profitability and arise from temporary differences which exceeds the 10 % threshold in point (a) of Article 470(2) CRR.. Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items Article 471 CRR. Additional filters and deductions Article 481 CRR This row reflects the overall effect of transitional provisions on additional filters and deduc tions. In accordance with Article 481 CRR, institutions shall report in item information relating to the filters and deductions required under the national transposition measures for Articles 57 and 66 of Directive /48/EC and for Articles 13 and 16 of Directive /49/EC, and which are not required in accordance with Part Two.. Adjustments due to IFRS 9 transitional arrangements Article 473a CRR Institutions shall report information in relation with the transitional arrangements due to IFRS 9 in accordance with the applicable legal provisions. Memorandum item: ECL impact of the static component The sum of A 2,SA and A 2, IRB as referred to in Article 473a(1) CRR In case of A 2, IRB the amount reported is the amount net of expected lossess as required by point (a) of Article 473a(5) CRR.EN  . Rows Memorandum item: ECL impact of the dynamic component for the period 01/01/ – 31/12/ The sum of A old SA and A old IRB as referred to in Article 473a(1) CRR Memorandum item: ECL impact of the dynamic component for the period starting on 01/01/ The sum of A 4,SA and A 4, IRB as referred to in Article 473a(1) CRR In case of A 4, IRB the amount reported is the amount net of expected losses as required by points (b) and (c) of Article 473a(5) CRR.. C – GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID (CA5.2) 26. Institutions shall report information in relation with the transitional provisions of grandfathered instruments not constituting state aid (Articles 484 to 491 CRR).. Instructions concerning specific positions  Amount of instruments plus related share premium Paragraphs 3, 4 and 5 of Article 484 CRR Instruments which are eligible for each respective row, including their related share premiums. Base for calculating the limit Paragraphs 2, 3 and 4 of Article 486 CRR Applicable percentage Article 486(5) CRR Limit Paragraphs 2 to 5 of Article 486 CRR. Amount that exceeds the limits for grandfathering Paragraphs 2 to 5 of Article 486 CRR Total grandfathered amount The amount to be reported shall be equal to the amounts reported in the respective columns in row 060 of CA5.1. Rows 1. Instruments that qualified for point (a) of Article 57 of /48/EC Article 484(3) CRR The amount to be reported shall include the related share premium accounts. 2. Instruments that qualified for point (ca) of Article 57 and Article 154(8) and (9) of Directive /48/EC, subject to the limit of Article 489 CRR Article 484(4) CRREN.   Rows. Total instruments without a call or an incentive to redeem Article 484(4) and Article 489 CRR The amount to be reported shall include the related share premium accounts.. Grandfathered instruments with a call and incentive to redeem Article 489 CRR. Instruments with a call exercisable after the reporting date, and which meet the conditions in Article 52 CRR after the date of effective maturity Article 489(3) and point (a) of Article 491 CRR The amount to be reported shall include the related share premium accounts.. Instruments with a call exercisable after the reporting date, and which do not meet the conditions in Article 52 CRR after the date of effective maturity Article 489(5) and point (a) of Article 491 CRR The amount to be reported shall include the related share premium accounts.. Instruments with a call exercisable prior to or on 20 July , and which do not meet the conditions in Article 52 CRR after the date of effective maturity Article 489(6) and point (c) of Article 491 CRR The amount to be reported shall include the related share premium accounts. Excess on the limit of CET1 grandfathered instruments Article 487(1) CRR The excess on the limit of CET1 grandfathered instruments may be treated as instruments which can be grandfathered as AT1 instruments. 3. Items that qualified for points (e), (f), (g) or (h) of Article 57 of Directive /48/EC, subject to the limit of Article 490 CRR Article 484(5) CRR. Total items without an incentive to redeem Article 490 CRR. Grandfathered items with an incentive to redeem Article 490 CRR. Items with a call exercisable after the reporting date, and which meet the conditions in Article 63 CRR after the date of effective maturity Article 490(3) and point (a) of Article 491 CRR The amount to be reported shall include the related share premium accounts.. Items with a call exercisable after the reporting date, and which do not meet the conditions in Article 63 CRR after the date of effective maturity Article 490(5) and point (a) of Article 491 CRR The amount to be reported shall include the related share premium accounts.EN  . Rows. Items with a call exercisable prior to or on 20 July , and which do not meet the conditions in Article 63 CRR after the date of effective maturity Article 490(6) and point (c) of Article 491 CRR The amount to be reported shall include the related share premium accounts.. Excess on the limit of AT1 grandfathered instruments Article 487(2) CRR The excess on the limit of AT1 grandfathered instruments may be treated as instruments which can be grandfathered as T2 instruments.