{
  "url": "https://openlegislation.uk/eu-regulation-2018-1624/annex-II/division-II/division-II.3/division-II.3.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-1624/annex-II/division-II/division-II.3/division-II.3.2.json",
  "legislation": "eur/2018/1624",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/1624 of 23 October 2018 laying down implementing technical standards with regard to procedures and standard forms and templates for the provision of information for the purposes of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2016/1066 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-1624",
  "path": "annex/II/division/II/division/II.3/division/II.3.2",
  "kind": "division",
  "number": "II.3.2",
  "heading": "Instructions concerning specific positions",
  "text": "Rows\nInstructions\n0100\nTotal Risk Exposure Amount\nArticle 92(3) of the Regulation (EU) No 575/2013\nSee Z 01.00, column 0100\nTotal risk exposure amount as defined for COREP (OF): {C 02.00;010;010}\n0110\nContribution to total consolidated risk exposure amount\nSee Z 01.00, column 0140\nTotal leverage ratio exposure as defined for COREP (LR): {C 47.00;290;010}\nThis item shall only be reported for entities that are not subject to capital requirements on an individual basis.\n0210-0250\nInitial capital and Leverage Ratio requirements\n0210\nInitial capital\nArticles 12, 28 to 31 of Directive 2013/36/EU and Article 93 of Regulation (EU) No 575/2013\nThe amount of initial capital required as a precondition for the authorization to commence the activity of an institution.\n0220\nLeverage Ratio Requirement\nLeverage ratio requirement as applicable to the entity or group, expressed as a percentage of the total leverage ratio exposure. If no formal requirement is in place, entities shall leave this cell empty.\nTotal leverage ratio exposure shall be defined as for COREP (LR): {C 47.00;290;010}\n0300\nTotal SREP capital requirement (TSCR) ratio\nCOREP (OF): {C 03.00;130;010}\nThe sum of (i) and (ii) as follows:\n(i) the total capital ratio (8 %) as specified in Article 92(1)(c) of Regulation (EU) No 575/2013;\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.\nIf no additional own funds requirements were communicated by the competent authority, then only point (i) shall be reported.\n0310\nTSCR: to be made up of CET1 capital\nCOREP (OF): {C 03.00;140;010}\nThe sum of (i) and (ii) as follows:\n(i) the CET1 capital ratio (4,5 %) as per Article 92(1)(a) of Regulation (EU) No 575/2013;\n(ii) the part of the P2R ratio, referred to in point (ii) of row 300, which is required by the competent authority to be held in the form of CET1 capital.\nIf no additional own funds requirements, to be held in the form of CET1 capital, were communicated by the competent authority, then only point (i) shall be reported.\n0320\nTSCR: to be made up of Tier 1 capital\nCOREP (OF): {C 03.00;150;010}\nThe sum of (i) and (ii) as follows:\n(i) the Tier 1 capital ratio (6 %) as per Article 92(1)(b) of Regulation (EU) No 575/2013;\n(ii) the part of P2R ratio, referred to in point (ii) of row 300, which is required by the competent authority to be held in the form of Tier 1 capital.\nIf 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.\n0400\nCombined Buffer Requirements\nArticle 128 point 6 of Directive 2013/36/EU\nCOREP (OF): {C 04.00;740;010}\n0410\nCapital Conservation Buffer\nArticles 128 point (1) and 129 of Directive 2013/36/EU\nCOREP (OF): {C 04.00;750;010}).\nAccording to Article 129(1) the capital conservation buffer is an additional amount of Common Equity Tier 1 capital. Due to the fact that the capital conservation buffer rate of 2,5 % is stable, an amount shall be reported in this cell.\n0420\nConservation buffer due to macro-prudential or systemic risk identified at the level of a Member State\nArticle 458(2) point d (iv) of Regulation (EU) No 575/2013\nCOREP (OF): {C 04.00;760;010}).\nIn this cell the amount of the conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State, which can be requested according to Article 458 of Regulation (EU) No 575/2013 in addition to the capital conservation buffer shall be reported.\nThe amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.\n0430\nInstitution-Specific Countercyclical Capital Buffer\nArticles 128 point (2), 130, 135-140 of Directive 2013/36/EU\n(see COREP (OF): {C 04.00;770;010}).\nThe amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.\n0440\nSystemic Risk Buffer\nArticles 128 point (5), 133 and 134 of Directive 2013/36/EU\n(see COREP (OF): {C 04.00;780;010}).\nThe amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.\n0450\nGlobal Systemically Important Institution Buffer\nArticles 128 point (3) and 131 of Directive 2013/36/EU\nCOREP (OF): {C 04.00;800;010}\nThe amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.\n0460\nOther Systemically Important Institution Buffer\nArticles 128 point (4) and 131 of Directive 2013/36/EU\nCOREP (OF): {C 04.00;810;010}\nThe amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.\n0500\nOverall capital requirement (OCR) ratio\nCOREP (OF): {C 03.00;160;010}\nThe sum of (i) and (ii) as follows:\n(i) the TSCR ratio referred to in row 0300;\n(ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in Article 128 point (6) of Directive 2013/36/EU.\nThis item shall reflect the Overall capital requirement (OCR) ratio as defined in Section 1.2 of the EBA SREP Guidelines.\nIf no buffer requirement is applicable, only point (i) shall be reported.\n0510\nOCR: to be made up of CET1 capital\nCOREP (OF): {C 03.00;170;010}\nThe sum of (i) and (ii) as follows:\n(i) the TSCR ratio to be made up of CET1 capital referred to in row 0310;\n(ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in Article 128 point (6) of Directive 2013/36/EU.\nIf no buffer requirement is applicable, only point (i) shall be reported.\n0520\nOCR: to be made up of Tier 1 capital\nCOREP (OF): {C 03.00;180;010}\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 0320;\n(ii) to the extent it is legally applicable, the combined buffer requirement ratio referred to in Article 128 point (6) of Directive 2013/36/EU.\nIf no buffer requirement is applicable, only point (i) shall be reported.\n0600\nOCR and Pillar 2 Guidance (P2G)\nCOREP (OF): {C 03.00;190;010}\nThe sum of (i) and (ii) as follows:\n(i) the OCR ratio referred to in row 0500;\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.\nIf no P2G is communicated by the competent authority, then only point (i) shall be reported.\n0610\nOCR: to be made up of CET1 capital\nCOREP (OF): {C 03.00;200;010}\nThe sum of (i) and (ii) as follows:\n(i) the OCR ratio to be made up of CET1 capital referred to in row 0520;\n(ii) where applicable, the part of P2G, referred to in point (ii) in row 0600, 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.\nIf no P2G is communicated by the competent authority, then only point (i) shall be reported.\n0620\nOCR and P2G: to be made up of Tier 1 capital\nCOREP (OF): {C 03.00;210;010}\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 0520;\n(ii) where applicable, the part of P2G, referred to in point (ii) in row 600, 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.\nIf no P2G is communicated by the competent authority, then only point (i) shall be reported.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/1624/annex/II/division/II/division/II.3/division/II.3.2",
    "retrieved_at": "2026-11-01T14:43:51.665839+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."
}