BWG CRR | Bankwesengesetz & Capital Requirements Regulation, Band 2
2. Aufl. 2018
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Art 36-47
Artikel 36 Abzüge von den Posten des harten Kernkapitals
(1) Die Institute ziehen von den Posten ihres harten Kernkapitals folgende Positionen ab:
Question ID: 2014_787 Abzüge hartes Kernkapital
Exposures deducted from own funds in accordance with Articles 36, 56 and 66 of Regulation (EU) No 5752013 (CRR) are excluded from the large exposure calculations in accordance with point (e) of Article 390(6) of that Regulation. Exposures which do not correspond to one of the items listed in Articles 36, 56 or 66 of that Regulation while being deducted from own funds cannot be excluded from the large exposure calculations pursuant to Article 390(6) of that Regulation.
Question ID: 2013_482 Abzüge hartes Kernkapital
The treatment for supervisory reporting of direct, indirect or synthetic holdings of CET1 instruments in financial sector entities is laid down in the instructions to the solvency reporting templates (templates CA1 and CA4 in particular). These holdings shall be reported as deductions from CET1. The templates and the instructions are included in the Commission Implementing Regulation (EU) No 680/2014 of as Annex I and Annex II respectively.
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