# Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance), Division 13: The application of CRR and CRD transitional provisions is treated as follows in CA templates:

Extent: E+W+S+N.I.

(a) The items in CA1 are generally gross of transitional adjustments. That means that figures in CA1 items are calculated in accordance with the final provisions (i.e. as if there were no transitional provisions), with the exception of items summarizing the effect of those transitional provisions. For each type of capital (i.e. CET1; AT1 and T2), there are three different items in which all the adjustments due to those transitional provisions are included.
(b) Transitional provisions may also affect the AT1 and the T2 shortfall (i.e. AT1 or T2 the excess of deduction, regulated in point (j) of Article 36(1) and point (e) of Article 56 CRR respectively), and thus the items containing those shortfalls may indirectly reflect the effect of those transitional provisions.
(c) Template CA5 is exclusively used for reporting the effect due to the application of the CRR transitional provisions.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/1/division/1.1/division/13 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-1/division-1.1/division-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.