# 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), Division II.3.2: Instructions concerning specific positions

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

Rows
Instructions
0100
Total Risk Exposure Amount
Article 92(3) of the Regulation (EU) No 575/2013
See Z 01.00, column 0100
Total risk exposure amount as defined for COREP (OF): {C 02.00;010;010}
0110
Contribution to total consolidated risk exposure amount
See Z 01.00, column 0140
Total leverage ratio exposure as defined for COREP (LR): {C 47.00;290;010}
This item shall only be reported for entities that are not subject to capital requirements on an individual basis.
0210-0250
Initial capital and Leverage Ratio requirements
0210
Initial capital
Articles 12, 28 to 31 of Directive 2013/36/EU and Article 93 of Regulation (EU) No 575/2013
The amount of initial capital required as a precondition for the authorization to commence the activity of an institution.
0220
Leverage Ratio Requirement
Leverage 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.
Total leverage ratio exposure shall be defined as for COREP (LR): {C 47.00;290;010}
0300
Total SREP capital requirement (TSCR) ratio
COREP (OF): {C 03.00;130;010}
The sum of (i) and (ii) as follows:
(i) the total capital ratio (8 %) as specified in Article 92(1)(c) of Regulation (EU) No 575/2013;
(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).
This 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.
If no additional own funds requirements were communicated by the competent authority, then only point (i) shall be reported.
0310
TSCR: to be made up of CET1 capital
COREP (OF): {C 03.00;140;010}
The sum of (i) and (ii) as follows:
(i) the CET1 capital ratio (4,5 %) as per Article 92(1)(a) of Regulation (EU) No 575/2013;
(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.
If 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.
0320
TSCR: to be made up of Tier 1 capital
COREP (OF): {C 03.00;150;010}
The sum of (i) and (ii) as follows:
(i) the Tier 1 capital ratio (6 %) as per Article 92(1)(b) of Regulation (EU) No 575/2013;
(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.
If 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.
0400
Combined Buffer Requirements
Article 128 point 6 of Directive 2013/36/EU
COREP (OF): {C 04.00;740;010}
0410
Capital Conservation Buffer
Articles 128 point (1) and 129 of Directive 2013/36/EU
COREP (OF): {C 04.00;750;010}).
According 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.
0420
Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State
Article 458(2) point d (iv) of Regulation (EU) No 575/2013
COREP (OF): {C 04.00;760;010}).
In 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.
The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.
0430
Institution-Specific Countercyclical Capital Buffer
Articles 128 point (2), 130, 135-140 of Directive 2013/36/EU
(see COREP (OF): {C 04.00;770;010}).
The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.
0440
Systemic Risk Buffer
Articles 128 point (5), 133 and 134 of Directive 2013/36/EU
(see COREP (OF): {C 04.00;780;010}).
The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.
0450
Global Systemically Important Institution Buffer
Articles 128 point (3) and 131 of Directive 2013/36/EU
COREP (OF): {C 04.00;800;010}
The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.
0460
Other Systemically Important Institution Buffer
Articles 128 point (4) and 131 of Directive 2013/36/EU
COREP (OF): {C 04.00;810;010}
The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.
0500
Overall capital requirement (OCR) ratio
COREP (OF): {C 03.00;160;010}
The sum of (i) and (ii) as follows:
(i) the TSCR ratio referred to in row 0300;
(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.
This item shall reflect the Overall capital requirement (OCR) ratio as defined in Section 1.2 of the EBA SREP Guidelines.
If no buffer requirement is applicable, only point (i) shall be reported.
0510
OCR: to be made up of CET1 capital
COREP (OF): {C 03.00;170;010}
The sum of (i) and (ii) as follows:
(i) the TSCR ratio to be made up of CET1 capital referred to in row 0310;
(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.
If no buffer requirement is applicable, only point (i) shall be reported.
0520
OCR: to be made up of Tier 1 capital
COREP (OF): {C 03.00;180;010}
The sum of (i) and (ii) as follows:
(i) the TSCR ratio to be made up of Tier 1 capital referred to in row 0320;
(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.
If no buffer requirement is applicable, only point (i) shall be reported.
0600
OCR and Pillar 2 Guidance (P2G)
COREP (OF): {C 03.00;190;010}
The sum of (i) and (ii) as follows:
(i) the OCR ratio referred to in row 0500;
(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.
If no P2G is communicated by the competent authority, then only point (i) shall be reported.
0610
OCR: to be made up of CET1 capital
COREP (OF): {C 03.00;200;010}
The sum of (i) and (ii) as follows:
(i) the OCR ratio to be made up of CET1 capital referred to in row 0520;
(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.
If no P2G is communicated by the competent authority, then only point (i) shall be reported.
0620
OCR and P2G: to be made up of Tier 1 capital
COREP (OF): {C 03.00;210;010}
The sum of (i) and (ii) as follows:
(i) the OCR ratio to be made up of Tier 1 capital referred to in row 0520;
(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.
If no P2G is communicated by the competent authority, then only point (i) shall be reported.

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Source: https://www.legislation.gov.uk/eur/2018/1624/annex/II/division/II/division/II.3/division/II.3.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2018-1624/annex-II/division-II/division-II.3/division-II.3.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.