| Transitional Template for Regulatory Capital RWA and Capital Ratios |
Own Funds Template (incl. RWA and capital ratios) | | | | | | | | | | | | | | | Common Equity Tier 1 (CET 1) capital: instruments and reserves | | | | | Capital instruments, related share premium accounts and other reserves | | | | | | | | | | Accumulated other comprehensive income (loss), net of tax | | | | | Independently reviewed interim profits net of any foreseeable charge or dividend1 | | | | | | | | | | Common Equity Tier 1 (CET 1) capital before regulatory adjustments | | | | | Common Equity Tier 1 (CET 1) capital: regulatory adjustments | | | | | Additional value adjustments (negative amount) | | | | | Other prudential filters (other than additional value adjustments) | | | | | Goodwill and other intangible assets (net of related tax liabilities) (negative amount) | | | | | Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liabilities where the conditions in Art. 38 (3) CRR are met) (negative amount) | | | | | Negative amounts resulting from the calculation of expected loss amounts | | | | | Defined benefit pension fund assets (net of related tax liabilities) (negative amount) | | | | | Direct, indirect and synthetic holdings by an institution of own CET 1 instruments (negative amount) | | | | | Direct, indirect and synthetic holdings by the institution of the CET 1 instruments of financial sector entities where the institution has a significant investment in those entities (amount above the 10%/15% thresholds and net of eligible short positions) (negative amount) | | | | | Deferred tax assets arising from temporary differences (net of related tax liabilities where the conditions in Art. 38 (3) CRR are met) (amount above the 10%/15% thresholds) (negative amount) | | | | | Regulatory adjustments relating to unrealized gains and losses pursuant to Art. 468 CRR | | | | | Other regulatory adjustments2 | | | | | Total regulatory adjustments to Common Equity Tier 1 (CET 1) capital | | | | | Common Equity Tier 1 (CET 1) capital | | | | | Additional Tier 1 (AT1) capital: instruments | | | | | Capital instruments and the related share premium accounts | | | | | Amount of qualifying items referred to in Art. 484 (4) CRR and the related share premium accounts subject to phase out from AT1 | | | | | Additional Tier 1 (AT1) capital before regulatory adjustments | | | | | Additional Tier 1 (AT1) capital: regulatory adjustments | | | | | Direct, indirect and synthetic holdings by an institution of own AT1 instruments (negative amount) | | | | | Residual amounts deducted from AT1 capital with regard to deduction from CET 1 capital during the transitional period pursuant to Art. 472 CRR | | | | | Other regulatory adjustments | | | | | Total regulatory adjustments to Additional Tier 1 (AT1) capital | | | | | Additional Tier 1 (AT1) capital | | | | | Tier 1 capital (T1 = CET 1 + AT1) | | | | | | | | | | | | | | | Total capital (TC = T1 + T2) | | | | | Total risk-weighted assets | | | | | | | | | | Common Equity Tier 1 capital ratio (as a percentage of risk-weighted assets) | | | | | Tier 1 capital ratio (as a percentage of risk-weighted assets) | | | | | Total capital ratio (as a percentage of risk-weighted assets) | | | | |
1Full year profit is recognized as per ECB Decision (EU) 2015/656 in accordance with the Article 26(2) of Regulation (EU) No 575/2013 (ECB/2015/4); current year profits of € 6.9 billion reduced by deductions for future shareholder distribution of € 3.1 billion and AT1 coupons of € 0.5 billion 2Includes capital deductions of € 1.4 billion (December 31, 2024: € 1.4 billion) based on ECB guidance on irrevocable payment commitments related to the Single Resolution Fund and the Deposit Guarantee Scheme, € 0.7 billion (December 31, 2024: € 0.3 billion) based on ECB's supervisory recommendation for a prudential provisioning of non-performing exposures
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| Reconciliation of Shareholders Equity to Regulatory Capital |
Reconciliation of shareholders’ equity to Own Funds | | | | | | | | | | | | | Total shareholders’ equity per accounting balance sheet (IASB IFRS) | | | | | Difference between equity per IASB IFRS/EU IFRS³ | | | | | Total shareholders’ equity per accounting balance sheet (EU IFRS) | | | | | Deconsolidation/Consolidation of entities | | | | | | | | | | Additional paid-in capital | | | | | | | | | | Accumulated other comprehensive income (loss), net of tax | | | | | Total shareholders' equity per regulatory balance sheet | | | | | Minority Interests (amount allowed in consolidated CET 1) | | | | | AT1 coupon and shareholder distribution deduction1 | | | | | Capital instruments not eligible under CET 1 as per CRR 28(1) | | | | | Common Equity Tier 1 (CET 1) capital before regulatory adjustments | | | | | | | | | | | | | | | Additional value adjustments | | | | | Any increase in equity that results from securitized assets | | | | | Fair value reserves related to gains or losses on cash flow hedges and gains or losses on liabilities designated at fair value resulting from changes in own credit standing | | | | | | | | | | | | | | | Goodwill and other intangible assets (net of related tax liabilities) (negative amount) | | | | | Deferred tax assets that rely on future profitability | | | | | Negative amounts resulting from the calculation of expected loss amounts | | | | | Defined benefit pension fund assets (net of related tax liabilities) (negative amount) | | | | | Direct, indirect and synthetic holdings by the institution of the CET 1 instruments of financial sector entities where the institution has a significant investment in those entities | | | | | Securitization positions not included in risk-weighted assets | | | | | Collective Investment Undertakings (CIU) not included in risk-weighted assets | | | | | Regulatory adjustments relating to unrealized gains and losses pursuant to Art. 468 CRR | | | | | | | | | | Common Equity Tier 1 capital | | | | |
1Full year profit is recognized as per ECB Decision (EU) 2015/656 in accordance with the Article 26(2) of Regulation (EU) No 575/2013 (ECB/2015/4); current year deductions include deductions for distribution to shareholders of € 3.1 billion and AT1 coupons of € 0.5 billion 2 Includes capital deductions of € 1.4 billion (December 31, 2024: € 1.4 billion) based on ECB guidance on irrevocable payment commitments related to the Single Resolution Fund and the Deposit Guarantee Scheme, € 0.7 billion (December 31, 2024: € 0.3 billion) based on ECB’s supervisory recommendation for a prudential provisioning of non-performing exposures 3Differences in “equity per balance sheet” result entirely from deviations in profit (loss) after taxes due to the application of EU carve-out rules as set forth in Note 01 "Material Accounting Policies and Critical Accounting Estimates". These rules were initially applied in the first quarter 2020
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