{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-1/division-1.4/division-1.4.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-1/division-1.4/division-1.4.1.json",
  "legislation": "eur/2014/680",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/II/part/2/division/1/division/1.4/division/1.4.1",
  "kind": "division",
  "number": "1.4.1",
  "heading": "Instructions concerning specific positions",
  "text": "Rows\n010\n1.\nCET1 Capital ratio\nPoint (a) of Article 92(2) CRR\nThe CET1 capital ratio is the CET1 capital of the institution expressed as a percentage of the total risk exposure amount.\n020\n2.\nSurplus(+)/Deficit(-) of CET1 capital\nThis item shows, in absolute figures, the amount of CET1 capital surplus or deficit relating to the requirement set in point (a) of Article 92(1) CRR ( 4,5 %), i.e. without taking into account the capital buffers and transitional provisions on the ratio.\n030\n3.\nT1 Capital ratio\nPoint (b) of Article 92(2) CRR\nThe T1 capital ratio is the T1 capital of the institution expressed as a percentage of the total risk exposure amount.\n040\n4.\nSurplus(+)/Deficit(-) of T1 capital\nThis item shows, in absolute figures, the amount of T1 capital surplus or deficit relating to the requirement set in point (b) of Article 92(1) CRR (6 %), i.e. without taking into account the capital buffers and transitional provisions on the ratio.\n050\n5.\nTotal capital ratio\nPoint (c) of Article 92(2) CRR\nThe total capital ratio is the own funds of the institution expressed as a percentage of the total risk exposure amount.\n060\n6.\nSurplus(+)/Deficit(-) of total capital\nThis item shows, in absolute figures, the amount of own funds surplus or deficit relating to the requirement set in point (c) of Article 92(1) CRR (8 %), i.e. without taking into account the capital buffers and transitional provisions on the ratio.\n130\n13.\nTotal SREP capital requirement (TSCR) ratio\nThe sum of (i) and (ii) as follows:\n(i) the total capital ratio (8 %) as specified in point (c) of Article 92(1) CRR;\n(ii) the additional own funds requirements (Pillar 2 Requirements – P2R) ratio determined in accordance with the criteria specified in the EBA Guidelines on common procedures and methodologies for the supervisory review and evaluation process and supervisory stress testing (EBA SREP GL).\nThis item shall reflect the total SREP capital requirement (TSCR) ratio as communicated to the institution by the competent authority. The TSCR is defined in Section 1.2 of the EBA SREP GL.\nWhere no additional own funds requirements were communicated by the competent authority, only point (i) shall be reported.\n140\n13*\nTSCR: to be made up of CET1 capital\nThe sum of (i) and (ii) as follows:\n(i) the CET1 capital ratio ( 4,5 %) as per point (a) of Article 92(1) CRR;\n(ii) the part of the P2R ratio, referred to in point (ii) of row 130, which is required by the competent authority to be held in the form of CET1 capital.\nWhere no additional own funds requirements, to be held in the form of CET1 capital, were communicated by the competent authority, only point (i) shall be reported.\n150\n13**\nTSCR: to be made up of Tier 1 capital\nThe sum of (i) and (ii) as follows:\n(i) the Tier 1 capital ratio (6 %) as per point (b) of Article 92(1) CRR;\n(ii) the part of P2R ratio, referred to in point (ii) of row 130, which is required by the competent authority to be held in the form of Tier 1 capital.\nWhere no additional own funds requirements, to be held in the form of Tier 1 capital, were communicated by the competent authority, then only point (i) shall be reported.\n160\n14.\nOverall capital requirement (OCR) ratio\nThe sum of (i) and (ii) as follows:\n(i) the TSCR ratio referred to in row 130;\n(ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in point (6) of Article 128 CRD.\nThis item shall reflect the Overall capital requirement (OCR) ratio as defined in Section 1.2 of the EBA SREP GL.\nWhere no buffer requirement is applicable, only point (i) shall be reported.\n170\n14*\nOCR: to be made up of CET1 capital\nThe sum of (i) and (ii) as follows:\n(i) the TSCR ratio to be made up of CET1 capital referred to in row 140;\n(ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in point (6) of Article 128 CRD.\nWhere no buffer requirement is applicable, only point (i) shall be reported.\n180\n14**\nOCR: to be made up of Tier 1 capital\nThe sum of (i) and (ii) as follows:\n(i) the TSCR ratio to be made up of Tier 1 capital referred to in row 150;\n(ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in point (6) of Article 128 CRD.\nWhere no buffer requirement is applicable, only point (i) shall be reported.\n190\n15.\nOverall capital requirement (OCR) and Pillar 2 Guidance (P2G) ratio\nThe sum of (i) and (ii) as follows:\n(i) the OCR ratio referred to in row 160;\n(ii) where applicable, the Pillar 2 Guidance (P2G) as defined in the EBA SREP GL. P2G shall be included only if communicated to the institution by the competent authority.\nWhere no P2G is communicated by the competent authority, only point (i) shall be reported.\n200\n15*\nOCR and P2G: to be made up of CET1 capital\nThe sum of (i) and (ii) as follows:\n(i) the OCR ratio to be made up of CET1 capital referred to in row 170;\n(ii) where applicable, the part of P2G, referred to in point (ii) in row 190, which is required by the competent authority to be held in the form of CET1 capital. P2G shall be included only if communicated to the institution by the competent authority.\nWhere no P2G is communicated by the competent authority, only point (i) shall be reported.\n210\n15**\nOCR and P2G: to be made up of Tier 1 capital\nThe sum of (i) and (ii) as follows:\n(i) the OCR ratio to be made up of Tier 1 capital referred to in row 180;\n(ii) where applicable, the part of P2G, referred to in point (ii) in row 190, which is required by the competent authority to be held in the form of Tier 1 capital. P2G shall be included only if communicated to the institution by the competent authority.\nWhere no P2G is communicated by the competent authority, only point (i) shall be reported.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/1/division/1.4/division/1.4.1",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}