ID Label Fiva ID Label suomeksi Label på svenska Amount (a) Legal References & Comments 1 TOTAL OWN FUNDS FOR SOLVENCY PURPOSES 1 OMAT VARAT YHTEENSÄ SAMMANLAGD KAPITALBAS =1.1+1.2+1.3+1.6+1.7 =1.4+1.+1.6+1.7 1,1 ORIGINAL OWN FUNDS ENSISIJAISET OMAT VARAT YHTEENSÄ PRIMÄRT KAPITAL Eligible Tier 1 capital 1.1.1+1.1.2+1.1.3+1.1.4+1.1. 1.1.1 Eligible Capital Oma pääoma Eget capital 1.1.1.1+1.1.1.2+1.1.1.3+1.1.1.4 1.1.1*** Of which: Instruments ranking pari passu with ordinary shares 1 Josta: instrumentit, jotka ovat tasavertaisia tavallisten osakkeiden tai osuuksien kanssa Recital 4 of Directive 29/111/EC and Article 7 (a) of amended Directive 26/48/EC: Instruments that are regarded under national law as equity capital, rank pari passu with ordinary shares during liquidation and fully absorb losses on a going concern basis pari passu with ordinary shares. PLEASE REPORT BOTH THE NOMINAL AMOUNT OF THE PAID IN INSTRUMENTS AND THE PREMIUM ATTACHED TO IT. Exclude from this item those instruments that provide preferential rights for dividend payment on a non-cumulative basis (see item 1.1.1****). Include instruments issued by mutual co-operative or similar institutions which are deemed to be equivalent to ordinary shares in terms of capital qualities. 1.1.1**** Of which: Instruments providing preferential rights for dividend payment on a noncumulative basis 2 Josta: instrumentit, jotka sisältävät eikumulatiivisen etuoikeuden osinkoon Recital 4 of Directive 29/111/EC and Article 7(a) of amended Directive 26/48/EC : Instruments providing preferential rights for dividend payment on a non-cumulative basis, provided that they are included in Article 22 of Council Directive 86/63/EEC, rank pari passu with ordinary shares during liquidation and fully absorb losses on a going concern basis pari passu with ordinary shares; PLEASE REPORT BOTH THE NOMINAL AMOUNT OF THE PAID IN INSTRUMENTS AND THE PREMIUM ATTACHED TO IT Exclude from this item those instruments that rank pari passu with ordinary shares (see item 1.1.1***). Include instruments issued by mutual co-operative or similar institutions which are deemed to be equivalent to instruments which provide preferential rights for dividend payment on a non-cumulative basis provided that they are included in Article 22 of Directive 86/63/EEC, rank pari passu with ordinary shares during liquidation and fully absorb losses on a going-concern basis pari passu with ordinary shares. 1.1.1.1 Paid up capital Maksettu oma pääoma Inbetalt eget kapital Article 7, sentence 1 lit.(a) of Directive 26/48/EC. FINREP: Paid in capital 1.1.1.2 (-) Own shares 1 (-) Omat osakkeet tai osuudet (-) Egna aktier och andelar Article 7, sentence 2 lit. (i) of Directive 26/48/EC FINREP: Treasury shares 1.1.1.3 Share premium 1 Ylikurssirahasto Överkursfond Article 7, sentence 1 lit. (a) of Directive 26/48/EC FINREP: Share premium 1.1.1.4 Other instruments eligible as capital 2 Muut oman pääoman erät Övrigt eget kapital Article 7, sentence 1 lit.(a) of Directive 26/48/EC even if the instruments are classified as debt under the IAS-type accounting rules. See also Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.24) due to the FINREP: Includes amongst others the item "Other equity:other" and "share capital repayable on demand (e.g. cooperative shares)" 1.1.2 Eligible Reserves 1 Rahastot yhteensä Summa reserver 1.1.2.1+1.1.2.2+1.1.2.3+1.1.2.4a+1.1.2.4b+1.1.2.+1.1.2.6 1.1.2.1 Reserves 1 Rahastot ( Ensisijaisten omien varojen ehdot täyttävät rahastot, vapaaehtoiset varaukset ja edellisten tilikausien voitot) 1.1.2.1.1 Reserves (including valuation differences) Rahastot (ml käyvän arvon muutokset) 1.1.2.1.2 Part of reserves to be filtered out to Käyvän arvon muutoksien oikaisu valuation differences rahastoista 1.1.2.2 Minority interest 11 Vähemmistöosuus (vain konsolidointiryhmä) Reserver =1.1.2.1.1+1.1.2.1.2 Article 7 sentence 1 lit.(b) of Directive 26/48/EC, including profit and losses brought forward as a result of the application of the final profit or loss. Article 6 (1) lit. (b), (c) and (d) and (2) of Directive 26/48/EC FINREP: Reserve+Revaluation reserves (excludes the valuation differences included in 1.1.2.6) FINREP: Reserve+Revaluation reserves Minoritetsandel (enbart för finansiell företagsgrupp) Component of reserves subject to prudential filters =1.1.2.2.1+1.1.2.2.2+1.1.2.2.3 Article 6 (1) lit. (a) and (2) of Directive 26/48/EC. FINREP: Minority interest (excludes the valuation differences included in 1.1.2.6) 1.1.2.2***1 Of which: Hybrid instruments that must be converted during emergency situations 1.1.2.2***2 Of which: Hybrid instruments (undated, without incentive to redeem) 1.1.2.2***3 Of which: Hybrid instruments (dated or incentive to redeem) see item 1.1..2a Article 6 (1) point a) in conjuction with Article 66 (1a) lit. (a) of amended Directive 26/48/EC, as long as they comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 26/48/EC. see item 1.1..2a Article 6(1) point a) in conjuction with Article 66 (1a) lit. (b) of amended Directive 26/48/EC, as long as they comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 26/48/EC. see item 1.1..2a Article 6(1) point a) in conjuction with Article 66 (1a) lit. (c) of amended Directive 26/48/EC, as long as they comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 26/48/EC.
1.1.2.2***4 Of which: Grandfathered instruments without incentive to redeem subject to limit 1.1.2.2*** Of which: Grandfathered instruments with incentive to redeem subject to limit see item 1.1..2a Instruments without incentive to redeem, issued indirectly, that are grandfathered in accordance with Article 14 (8) of amended Directive 26/48/EC and instruments which do not comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 26/48/EC and are grandfathered in accordance with Article 14 (9) of amended Directive 26/48/EC. see item 1.1..2a. Instruments with incentive to redeem, issued indirectly, and that are grandfathered in accordance with Article 14 (8) of amended Directive 26/48/EC and instruments which do not comply with the requirements of Article 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 26/48/EC and are grandfathered in accordance with Article 14 (9) of amended Directive 26/48/EC. FINREP: Minority interest 1.1.2.2.1 Minority interest (including valuation differences) Vähemmistöosuus (ml käyvän arvon muutokset) 1.1.2.2.2 Part of minority interest to be filtered out Käyvän arvon muutoksien oikaisu Component of minority interest subject to prudential filters to valuation differences vähemmistöosuudesta 1.1.2.2.3 (-) Adjustment to minority interest (-) Oikaisu vähemmistöosuudesta Minority interest not eligible as original own funds 1.1.2.3 Interim profits 11 Tilikauden voitto Räkenskapsperiodens vinst = 1.1.2.3.1+1.1.2.3.2. Article 7, sentence 3 of Directive 26/48/EC (starting "For the purposes.") 1.1.2.3.1 Income (positive) from current year 11 Kirjanpidon mukainen tilikauden voitto Redovisad vinst för räkenskapsperioden FINREP: Part of (positive Income from current year - interim dividends), when verified by persons responsible for the auditing of the accounts according to Article 7, sentence 3 of Directive 26/48/EC. 1.1.2.3.2 Part of Income (positive) of the current year to be filtered out to valuation differences 111 Tilikauden voittoon sisältyvät realisoitumattomat voitot, joita ei lueta ensisijaisiin omiin varoihin Del av räkenskapsperiodens vinst som härrör från orealiserade vinster som inte får inräknas i primärt kapital Component of the Income (positive) from the current year subject to prudential filter in 1.1.2.6 (1.1.2.6.7 and 1.1.2.6.11) 1.1.2.4a (-) Material losses of the current financial year 12 Tilintarkastamaton tilikauden tulos Resultat under räkenskapsperioden som inte är verifierat = Min [(1.1.2.4a.1+1.1.2.4a.2); ] if material according to article 7, sentence 2 lit. (k) of Directive 26/48/EC. 1.1.2.4a.1 1.1.2.4a.2 Income from current year when it is unaudited Part of the unaudited income from the current year to be filtered out to valuation differences 12 Kirjanpidon mukainen tilintarkastamaton tilikauden voitto 121 Tilintarkastamattomaan tilikauden voittoon sisältyvät realisoitumattomat voitot, joita ei lueta ensisijaisiin omiin varoihin Redovisat resultat under räkenskapsperioden som inte är verifierat Del av resultat under räkenskapsperioden som inteär verifierat och härrör orealiserad vinster som inte får inräknas i primärt kapital FINREP: (Part of) Income - interim dividends when conditions in Art 7, sentence 3 of Directive 26/48/EC are not fulfilled and so the amount has not been verified by persons responsible for the auditing of the accounts. Component of the unaudited Income from current year subject to prudential filter in 1.1.2.6 (1.1.2.6.7 and 1.1.2.6.11) 1.1.2.4b Interim profits or material losses of the current financial year 1.1.2.4b.1 (-) Income (negative) from current year 12 (-) Kirjanpidonmukainen tilikauden 1.1.2.4b.2 Part of Income (negative) from current year to be filtered out to valuation differences 12 (-) Tilikauden tappio (-) Räkenskapsperiodens förlust = 1.1.2.4b.1+1.1.2.4b.2 Article 7, sentence 3 of Directive 26/48/EC if positive or Article 7, sentence 2 lit (k) of Directive 26/48/EC if negative (-) Redovisad förlust för FINREP: Negative Income from current year - interim dividends, when verified by tappio räkenskapsperioden persons responsible for the auditing of the accounts 121 Tilikauden tappioon sisältyvät realisoitumattomat tappiot, joita ei lueta ensisijaisiin omiin varoihin Del av räkenskapsperiodens förlust som härrör från orealiserade vinster som inte får inräknas i primärt kapital Component of the Income (negative) from current year subject to prudential filter in 1.1.2.6 (1.1.2.6.7 and 1.1.2.6.11) 1.1.2. (-) Net gains from capitalisation of future margin income from securitisations 1.1.2.6 Valuation differences eligible as original own funds 13 (-) Arvopaperistettujen saamisten tuotot (alullepanija) 13 Omaan pääomaan kirjatut realisoitumattomat voitot ja tappiot sekä niiden oikaisut ensisijaisista omista varoista 1.1.2.6.1 Valuation differences in AFS equities 13 Myytävissä olevien oman pääoman ehtoisten rahoitusvarojen käyvän arvon muutokset (-) Intäkter av värdepapperiserade tillgångar (originator) Orealiserade vinster och förluster redovisade i eget kapital och justeringar för dem i primärt kapital Förändringar i verkligt värde på egetkapitalinstrument som klassificeras som finansiella tillgångar som kan säljas Article 7, sentence 4 of Directive 26/48/EC 1.1.2.6.i, i = 1 to 16 For reporting purposes all valuation differences must be included in this item. Nevertheless, this does not preclude the whole amount of an item being transferred to additional own funds Includes the cash flow hedges related to AFS equities (see also 1.1.2.6.9). FINREP: Respective part of Revaluation reserves (valuation differences) + Minority interest: revaluation reserves 1.1.2.6.2 Adjustment to Valuation differences in AFS equities 1.1.2.6.3 Valuation differences in AFS loans and receivables 131 Oikaisu myytävissä olevien oman pääoman ehtoisten rahoitusvarojen käyvän arvon muutoksiin 131 Myytävissä olevien laina- ja muiden saamisten käyvän arvon muutokset värde på egetkapitalinstrument som klassificeras som finansiella tillgångar som kan säljas Förändringar i verkligt värde på låneoch kundfordringar som kan säljas Includes the cash flow hedges related to AFS loans and recievables. (see also 1.1.2.6.9). FINREP: Respective part of Revaluation reserves (valuation differences) + Minority interest: revaluation reserves 1.1.2.6.4 Adjustment to Valuation differences in AFS loans and receivables 132 Oikaisu myytävissä olevien laina- ja muiden saamisten käyvän arvon muutoksiin 1.1.2.6. Valuation differences in other AFS assets 132 Muiden myytävissä olevien rahoitusvarojen käyvän arvon muutokset värde på låne- och kundfordringar som kan säljas Förändringar i verkligt värde på övriga finansiella tillgångar som kan säljas Includes the cash flow hedges related to other AFS assets (see also 1.1.2.6.9). FINREP: Respective part of Revaluation reserves (valuation differences) + Minority interest: revaluation reserves
1.1.2.6.6 Adjustment to Valuation differences in other AFS assets 1.1.2.6.7 Valuation differences in FVO financial liabilities (own credit risk) 1.1.2.6.8 Adjustment to Valuation differences in FVO financial liabilities (own credit risk) 1.1.2.6.9 Valuation differences in cash flow hedges not related to AFS assets 1.1.2.6.1 Adjustment to Valuation differences in cash flow hedges 133 Oikaisu muiden myytävissä olevien rahoitusvarojen käyvän arvon muutoksiin 133 Omien rahoitusvelkojen käyvän arvon muutokset 134 Oikaisu omien rahoitusvelkojen käyvän arvon muutoksiin 134 Rahavirran suojauksesta johtuvat käyvän arvon muutokset (pl. Myytävissä oleviin rahoitusvaroihin liittyvät) 13 Oikaisu rahavirran suojauksesta aiheutuviin käyvän arvon muutoksiin (pl. myytävissä oleviin rahoitusvaroihin liittyvät) värde på övriga finansiella tillgångar som kan säljas Förändringar i verkligt värde på finansiella skulder värde på finansiella skulder Förändringar i verkligt värde hänförliga till kassaflödessäkring (exkl. värdeförändringar hänförliga till finansiella tillgångar som kan säljas) värde hänförliga till kassaflödessäkring (exkl. värdeförändringar hänförliga till finansielle tillgångar som kan säljas) FINREP: Respective part of Income from current year + Reserves (included retained earnings) + Minority interest: other (relationed to income) Article 64, para 4 of Directive 26/48/EC. FINREP : table 1, fourth column "Amount of cumulative change in fair values attributable to changes in credit risk" In principle cash flow hedges related to AFS assets are excluded. Nevertheless, in case of neutralisation of AFS assets to which the cash flow hedges are related, these cash flow hedges may be included in this item. FINREP: Respective part of Revaluation reserves (valuation differences) + Minority interest: revaluation reserves Article 64, paragraph 4 of Directive 26/48/EC. 1.1.2.6.11 Valuation differences in investment property 1.1.2.6.12 Adjustment to Valuation differences in investment property 1.1.2.6.13 Valuation differences in property, plant and equipment 1.1.2.6.14 Adjustment to Valuation differences in property, plant and equipment 1.1.2.6.1 Other valuation differences affecting the eligible reserves 1.1.2.6.16 Adjustment to Other valuation differences affecting the eligible reserves 13 Sijoituskiinteistöjen käyvän arvon muutokset Förändringar i verkligt värde på förvaltningsfastigheter FINREP: Respective part of Income from current year + Reserves (included retained earnings) + Minority interest: other (in relation to income) 136 Oikaisu sijoituskiinteistöjen käyvän arvon muutoksista värde på förvaltningsfastigheter 136 Omassa käytössä olevien kiinteistöjen Förändringar i verkligt värde hänförliga FINREP: Respective part of Revaluation reserves (positive valuation differences in uudelleenarvostuksesta johtuvat käyvän till omvärdering av rörelsefastigheter tangible assets) + Minority interest: revaluation reserves (positive valuation differences arvon muutokset in tangible assets) 137 Oikaisu omassa käytössä olevien kiinteistöjen uudelleenarvostuksesta värde hänförliga till omvärdering av aiheutuvat käyvän arvon muutokset rörelsefastigheter 137 Muut käyvän arvon muutokset Övriga förändringar i verkligt värde FINREP: Respective part of Revaluation reserves (valuation differences) + Minority interest: revaluation reserves 138 Oikaisu muihin käyvän arvon muutoksiin Justering för övriga förändringar i verkligt värde 1.1.3 Funds for general banking risks ei käytössä Ei käytössä Article 7, sentence 1 lit. (c) of Directive 26/48/EC. When applicable according to accounting rules 1.1.4 Other and country specific Original Own 1 Rajoituksenalaiset ensisijaisiin omiin Poster som enligt begränsningsregler får =1.1.4.1a+1.1.4.3+1.1.4.4 Funds varoihin luettavat erät (Hybridiinstrumentit) inräknas i primärt kapital 1.1.4.1a Hybrid instruments =1.1.4.1a.1+1.1.4.1a.2+1.1.4.1a.3+1.1.4.1a.4+1.1.4.1a. This item should include not only hybrid instruments directly issued but also those hybrids indirectly issued that, because of being an accounting liability, do not give rise to minority interests. 1.1.4.1a.1 1.1.4.1a.2 1.1.4.1a.3 1.1.4.1a.4 Hybrid instruments that must be converted during emergency situations Hybrid instruments (undated, without incentive to redeem) Hybrid instruments (dated or incentive to redeem) Grandfathered hybrid instruments without incentive to redeem subject to limit 11 Hybridi-instrumentit, jotka on vaihdettava poikkeustilanteissa 12 Hybridi-instrumentit (ilman eräpäivää tai kannustinta lunastamiseen) 13 Hybridi-instrumentit (eräpäivätyt tai kannustin lunastamiseen) 1 Hybridi-instrumentit, jotka eivät sisällä kannustinta lunastamiseen ja joihin sovelletaan siirtymäsäännöksiä see item 1.1..2a Article 7 sentence 1 lit. (ca) and Article 66 (1a) lit. (a) of amended Directive 26/48/EC, as long as they comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 26/48/EC. see item 1.1..2a Article 7 sentence 1 lit. (ca) and Article 66 (1a) lit. (b) of amended Directive 26/48/EC, as long as they comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 26/48/EC. see item 1.1..2a Article 7 sentence 1 lit. (ca) and Article 66 (1a) lit. (c) of amended Directive 26/48/EC, as long as they comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 26/48/EC. see item 1.1..2a Instruments of Article 7 sentence 1 lit. (a) and (ca) of amended Directive 26/48/EC without incentive to redeem, that are grandfathered in accordance with Article 14 (8) of amended Directive 26/48/EC and instruments which do not comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 26/48/EC and are grandfathered in accordance with Article 14 (9) of amended Directive 26/48/EC. 1.1.4.1a. Grandfathered hybrid instruments with incentive to redeem subject to limit 11 Hybridi-instrumentit, jotka sisältävät kannustimen lunastamiseen ja joihin sovelletaan siirtymäsäännöksiä see item 1.1..2a Instruments of Article 7 sentence 1 lit. (a) and (ca) of amended Directive 26/48/EC with incentive to redeem, that are grandfathered in accordance with Article 14 (8) of amended Directive 26/48/EC and instruments which do not comply with the requirements of Articles 63a and 63 (2) lit. (a), (c), (d) and (e) of amended Directive 26/48/EC and are grandfathered in accordance with Article 14 (9) of amended Directive 26/48/EC. 1.1.4.3 Positive filter of first time adoption of IAS-type accounting rules
1.1.4.4 Other Includes those prudential filters not listed above that increase the original own funds 1.1. (-) Other deductions from Original Own 2 (-) Vähennykset ensisijaisista omista (-) Avdrag från primärt kapital =1.1..1+1.1..2a+1.1..4 Funds varoista 1.1..1 (-) Intangible assets 2 (-) Aineettomat hyödykkeet (-) Immateriella tillgångar Article 7, sentence 2 lit. (j) of Directive 26/48/EC. Includes any goodwill not already deducted (first consolidation difference) within 1.1.2.1 Reserves. 21 (-) Ei-innovatiisten rahoitusinstrumenttien ylijäämä 21 (-) Innovatiisten rahoitusinstrumenttien ylijäämä 1.1..2a (-) Excess on the limits for hybrid instruments 21 (-) Hybridi-instrumenttien ylijäämä =1.1..2a.1+1.1..2a.2+1.1..2a.3+1.1..2a.4 Is the result of the application of the limits referred to in Article 66 (1a) lit. a) to c) and Article 14 (8) and (9) of amended Directive 26/48/EC on instruments referred to in 1.1.2.2***1 to 1.1.2.2*** and 1.1.4.1a. 1.1..2a.1 (-) Hybrid instruments that must be converted during emergency situations 21 (-) Hybridi-instrumentit, jotka on vaihdettava poikkeustilanteessa Article 66 (1a) lit (a) of amended Directive 26/48/EC. 1.1..2a.2 (-) Hybrid instruments (undated, without incentive to redeem) 211 (-) Hybridi-instrumentit (ilman eräpäivää, ilman kannustinta lunastamiseen) Article 66 (1a) lit (b) of amended Directive 26/48/EC. 1.1..2a.3 (-) Hybrid instruments (dated or incentive to redeem) 211 (-) Hybridi-instrumentit (eräpäivätyt tai kannustin lunastamiseen) Article 66 (1a) lit (c) of amended Directive 26/48/EC. 1.1..2a.4 (-) Excess on limits for grandfathered instruments 22 (-) Siirtymässäännöksen piirissä olevien instrumenttien ylijäämä Article 14 (8) and (9) of amended Directive 26/48/EC on instruments referred to in 1.1.2.2***4, 1.1.2.2*** and 1.1.4.1a.4, 1.1.4.1a.. 1.1..4 (-) Other country specific deductions to Original Own Funds 1.1..4.1 (-) Negative filter of first time adoption of IAS-type accounting rules 12 (-) Muut vähennykset (-) Övriga avdrag =1.1..4.1+1.1..4.2 12 (-) IFRS-standardien käyttöönoton vaikutus (IFRS 1) (-) Övergång till IFRS (IFRS 1) 1.1..4.2 (-) Other 221 (-)Suunniteltu osingonjako tai voitonjako Includes those prudential filters not listed above that reduce the original own funds 1,2 ADDITIONAL OWN FUNDS 1 TOISSIJAISET OMAT VARAT YHTEENSÄ TOTALT SUPPLEMENTÄRT KAPITAL Article 66 para. 1 lit. (a) of Directive 26/48/EC. Eligible Tier 2 capital =1.2.1+1.2.2+1.2.3 1.2.1 Core Additional Own Funds 1 Ylemmät toissijaiset omat varat Övre supplementärt kapital Eligible Upper Tier 2 capital. =1.2.1.1+1.2.1.2+1.2.1.3+1.2.1.4+1.2.1.+1.2.1.6+1.2.1.7+1.2.1.8 1.2.1.1 Excess on limits for original own funds transferred to core additional own funds 1.2.1.2 Adjustments made to valuation differences in original own funds transferred to core additional own funds 1.2.1.2.1 Adjustment to Valuation differences in AFS equities transferred to core additional own funds 1 Toissijaisiin omiin varoihin luettavat käyvän arvon muutokset 1 Myytävissä olevien oman pääoman ehtoisten rahoitusvarojen käyvän arvon muutokset Förändringar i verkligt värde som får inräknas i supplementärt kapital Förändringar i verkligt värde på egetkapitalinstrument som klassificeras som finansiella tillgångar som kan säljas The excess on limits for original own funds (see items 1.1..2a) that are eligible for inclusion within core additional own funds. = -1.1..2a Guidelines on Prudential Filters for Regulatory Capital (CEBS, 21.12.24) 1.2.1.2.i, i = 1 to The amount or part of the amount in 1.1.2.6.2 1.2.1.2.2 Adjustment to Valuation differences in other AFS assets transferred to core additional own funds 1.2.1.2.3 Adjustment to Valuation differences in investment property transferred to additional own funds 1.2.1.2.4 Adjustment to Valuation differences in property, plant and equipment transferred to additional own funds 1.2.1.2. Other adjustments to valuation differences affecting the eligible reserves transferred to core additional own funds 11 Muiden myytävissä olevien rahoitusvarojen käyvän arvon muutokset Förändringar i verkligt värde på övriga finansiella tillgångar som kan säljas The amount or part of the amount in 1.1.2.6.6 11 Uudelleenarvostusrahasto Omvärderingsfond The amount or part of the amount in 1.1.2.6.12 The amount or part of the amount in 1.1.2.6.14 The amount or part of the amount in 1.1.2.6.16 and any other adjusments not explicitly listed above. 1.2.1.3 Revaluation reserves 11 Arvonkorotusrahasto Uppskrivningsfond Article 7, sentence 1 lit. (d) of Directive 26/48/EC, net of valuation differences airising from IAS-type accounting rules which have already been included and filtered within the original own funds, some of them having been transferred to core additional own funds (item 1.2.1.2) 1.2.1.4 Value adjustments for credit risk positions in standardised approach Art. 7, sentence 1 lit.(e) of Directive 26/48/EC.
1.2.1. Other items Article 7, sentence 1 lit. (f) of Directive 26/48/EC in conjunction with Article 63 para. (1) of Directive 26/48/EC. 1.2.1.6 Securities of indeterminate duration and other instruments 11 Muut ylempiin toissijaisiin omiin varoihin luettavat erät Övriga poster som får inräknas i övre supplementärt kapital Article 7, sentence 1 lit. (f) of Directive 26/48/EC in conjunction with Article 63 para. (2) of Directive 26/48/EC. 1.2.1.7 IRB Provision excess 12 Ylijäämä arvonalennusten ja Överskott som utgör skillnaden mellan Article 63 para. (3) of Directive 26/48/EC. odotettujen tappioiden erotuksesta (IRB) nedskrivningar och förväntade förluster (IRB) 1.2.1.8 Country specific Core Additional Own Funds 1.2.2 Supplementary Additional Own Funds 11 Alemmat toissijaiset omat varat Undre supplementärt kapital Article 66 para. 1 lit. (b) of Directive 26/48/EC. Eligible Lower Tier 2 capital. =1.2.2.1+1.2.2.2+1.2.2.3+1.2.2.4+1.2.2. 1.2.2.1 Commitments of the members of credit Article 7, sentence 1 lit. (g) of Directive 26/48/EC. institutions set up as co-operative societies 1.2.2.2 Fixed-term cumulative preferential shares Article 7, sentence 1 lit. (h) of Directive 26/48/EC in conjunction with Article 64 (3), sentence 1 of Directive 26/48/EC. 1.2.2.3 Subordinated loan capital 11 Debentuurilainat Debenturlån Article 7, sentence 1 lit. (h) of Directive 26/48/EC in conjunction with Article 64 (3), sentence 2 of Directive 26/48/EC, paying particular attention to letter (c) whose calendar effects have been considered." 1.2.2.4 Country specific Supplementary Additional Own Funds 1.2.2. (-) Excess on limits for Supplementary Additional Own Funds 111 (-) Alempien toissijaisten omien varojen ylijäämä (-) Överskjutande undre supplementärt kapital Article 66 (1) lit. (b) of Directive 26/48/EC. 1.2.3 (-) Deductions from Additional Own Funds 1.2.3.1 (-) Excess on limits for Additional Own Funds 1.2.3.2 (-) Other country-specific deductions to Additional Own Funds 11 (-) Vähennykset toissijaisista omista varoista 11 (-) Toissijaisten omien varojen ylijäämä (-) Avdrag från supplementärt kapital =1.2.3.1+1.2.3.2 (-) Överskjutande supplementärt kapital Article 66 (1) lit. (a) of Directive 26/48/EC. According to the particular rules governing the deductions in 1.2.3.2, the latter may be deducted before calculating the excess on limits for additional own funds. 1.3 (-) DEDUCTIONS FROM ORIGINAL AND ADDITIONAL OWN FUNDS 1 (-) VÄHENNYKSET ENSI- JA TOISSIJAISISTA OMISTA VAROISTA Of which: (-) From Original Own Funds 12 Josta: 1.3.T1* (-) vähennykset ensisijaisista omista varoista 1.3.T2* Of which: (-) From Additional Own Funds 13 Josta: (-) vähennykset toissijaisista omista varoista 1.3.1 (-) Holdings in other credit and financial institutions amounting to more than 1% of their capital 1.3.2 (-) Subordinated claims and other items in other credit and financial institutions in which holdings exceed 1% of their capital 1.3.3 (-) Excess on limit for holdings, subordinated claims and other items in credit and financial institutions in which holdings are up to 1% of their capital 1 (-) Yli 1 %:n omistukset ja sijoitukset toisiin rahoitusalan yrityksiin 11 (-) Muut omistukset ja sijoitukset toisiin rahoitusalan yrityksiin, joiden yhteismäärä ylittää 1 % valvottavan omista varoista (-) AVDRAG FRÅN PRIMÄRT OCH SUPPLEMENTÄRT KAPITAL Därav: (-) Avdrag från primärt kapital Därav: (-) Avdrag från supplementärt kapital (-) Innehav och investeringar över 1 % i andra finansiella företag (-) Övriga innehav och investeringar i andra finansiella företag som sammanlagt överstiger 1 % av institutets kapitalbas 1.3.i, i = 1 to 11 Also=1.3.T1*+1.3.T2* Article 66, paragraph 2 of Directive 26/48/EC. Deduction from original own funds (item 1.1) is, at least, % of (1.3 less 1.3.11) (see 1.3.T2*). See also item 1.4. In the case of item 1.3.11, the competent authorities may decide to apply deductions from original or additional own funds in different proportions according to Article 61, paragraph 1 of Directive 26/48/EC. Article 66, para 2 of Directive 26/48/EC. When % of item 1.3 exceeds item 1.2, the excess will also be deducted from item 1.1, so being included in 1.3.T1*. See item 1. In the case of item 1.3.11, the competent authorities may decide to apply deductions from original or additional own funds in different proportions according to Article 61, paragraph 1 of Directive 26/48/EC. Article 66 (2) of Directive 26/48/EC in conjunction with Article 7 sentence 2 lit. (l) of Directive 26/48/EC. Article 66 (2) of Directive 26/48/EC in conjunction with Article 7 sentence 2 lit. (m) of Directive 26/48/EC. Article 66 (2) of Directive 26/48/EC in conjunction with Article 7 sentence 2 lit. (n), 1st alternative of Directive 26/48/EC. 1.3.4 (-) Participations hold in insurance undertakings, reinsurance undertakings and insurance holding companies 1.3. (-) Other instruments hold in respect of insurance undertakings, reinsurance undertakings and insurance holding companies in which a participation is maintained 1.3.6 (-) Country-specific deductions from Original and Additional Own Funds 11 (-) Yli 1 %:n omistukset ja sijoitukset toisiin vakuutusalan yrityksiin (-) Innehav och investeringar över 1 % i andra försäkringsföretag Article 7, sentence 2 lit. (o) of Directive 26/48/EC. It must be noted that supervisors may not apply deductions referred in this line (see article 9 of Directive 26/48/EC ) and apply mutatis mutandis methods 1, 2 or 3 of annex I to Directive 22/87. The issue as to how credit institutions considered as conglomerate apply for reporting purposes the joint forum method should be dealt with (further clarification necessary) Article 7, sentence 2 lit. (p) of Directive 26/48/EC. It must be noted that supervisors may not apply deductions referred in this line (see article 9 of Directive 26/48/EC ) and apply mutatis mutandis methods 1, 2 or 3 of annex I to Directive 22/87. The issue as how credit institutions considered as conglomerate apply for reporting purposes the joint forum method should be dealt with (further clarification necessary)
1.3.LE Memorandum item: Own Funds relevant for limits to large exposures when additional capital to cover market risks is not used AND for limits to qualifying participating interests 1.3.7 (-) Certain securitisation exposures not included in risk-weighted assets 1.3.8 (-) IRB Provision shortfall and IRB equity expected loss amounts 1.3.9 (-) Qualified participating interest in non financial institutions 1.3.1 (-) Free deliveries from business days post second contractual payment or delivery leg until extinction of the transaction 1.3.11 (-) Other country specific deductions from Original and Additional Own Funds 1LE Lisätieto: Rahoitustoiminnan asiakasriskejä kattava omien varojen määrä Särskilda uppgifter: Kapitalbas för täckning av stora exponeringar i finansieringsverksamaheten =1.1+(1.2-1.2.1.7)+1.3.1+1.3.2+1.3.3+1.3.4+1.3.+1.3.6 Nonetheless, if specific local rules are applied for the definition of capital relevant for large exposures or for limits to qualifying participating interests, other components might be taken into account in the formula above. 12 (-) Sijoitukset arvopaperistettuihin saamisiin (sijoittaja) (-) Investeringar i värdepapperisade tillgångar (investerare) Article 7, sentence 2 lit (r) of Directive 26/48/EC, unless Article 66, paragraph 2, sentence 3 of Directive 26/48/EC applies. 12 (-) Alijäämä arvonalenneusten ja (-) Underskott som utgör skillnaden Article 7 sentence 2 lit. (q) of Directive 26/48/EC. odotettujen tappioiden erotuksesta mellan nedskrivningar och förväntade (IRB) förluster (IRB) 13 (-) Sijoitukset muihin yrityksiin (-) Innehav i andra företag Article 12 of Directive 26/48/EC, Article 122 (2) of Directive 26/48/EC. 13 (-) Arvopapereiden luottokauppa (-) Kredittransaktioner (värdepappershandel) Annex II paragraph 2 Table 2 of Directive 26/49/EC Article 61, paragraph 1 of Directive 26/48/EC. 1.4 TOTAL ORIGINAL OWN FUNDS FOR GENERAL SOLVENCY PURPOSES 2 ENSISIJAISET OMAT VARAT YHTEENSÄ VAKAVARAISUUDEN LASKEMISEKSI TOTALT PRIMÄRT KAPITAL FÖR KAPITALTÄCKNINGSÄNDAMÅL =1.1+1.3.T1* 1. TOTAL ADDITIONAL OWN FUNDS FOR GENERAL SOLVENCY PURPOSES 2 TOISSIJAISET OMAT VARAT YHTEENSÄ VAKAVARAISUUDEN LASKEMISEKSI TOTALT SUPPLEMENTÄRT KAPITAL FÖR KAPITALTÄKNINGSÄNDAMÅL =1.2+1.3.T2* 1.6 TOTAL ADDITIONAL OWN FUNDS SPECIFIC TO COVER MARKET RISKS 3 MUUT OMAT VARAT ÖVRIG KAPITALBAS Tier 3 capital =1.6.1+1.6.2+1.6.3+1.6.4+1.6.+1.6.6+1.6.7 1.6.1 Excess on limits for additional own funds 3 Muihin omiin varoihin siirretty Överskjutande supplementärt kapital Article 13 paragraph of Directive 26/49/CE in conjunction with para 2 lit. (c). The excess on transferred to additional own funds specific to cover market risks toissijaisten omien varojen ylijäämä som får inräknas i övrig kapitalbas limits for additional own funds (see items 1.2.3.1) that is allowed to be eligible for inclusion within additional own funds specific to cover market risks. 1.6.2 Net trading book profits Article 13 paragraph 2 lit. (b) of Directive 26/49/EC. Includes the profits/losses originating from valuation adjustments/reserves as laid down in annex VII, part B, points 14-1 of Directive 26/49/EC. 1.6.3 Short term subordinated loan capital 31 Lyhytaikaiset debentuurilainat Kortfristiga debenturlån Article 13 paragraph 2 lit. (c) of Directive 26/49/EC. 1.6.4 (-) Illiquid assets Article 13 paragraph 2 lit. (d) of Directive 26/49/EC. 1.6. (-) Excess on limit for Own Funds Specific to Cover Market Risks 31 (-) Muiden omien varojen ylijäämä (-) Avdrag för poster som överstiger gränsen för att få ingå i övrig kapitalbas Article 13, paragraph 4 of Directive 26/49/EC in conjunction with Article 14 of Directive 26/49/EC.
1.6.LE Memorandum item: Total own funds relevant for the limits of large exposures when additional capital to cover market risks is used 1.6.6 (-) Country specific deductions from Own Funds Specific to Cover Market Risks 3LE Lisätieto: Koko toiminnan asikasriskejä kattava omien varojen määrä Särskilda uppgifter: Kapitalbas för täckning av stora exponeringar i hela verksamheten =1.3.LE+1.3.9+1.3.1+1.6.1+1.6.2+1.6.3+1.6. Nonetheless, if specific local rules are applied for the definition of capital relevant for large exposures, other components might be taken into account in the formula above. For instance, capital amounts for backing any overshooting of the large exposure limits in the trading book as those mentioned in article 31 lit (b) of Directive 26/49/EC. 1.6.7 (-) Unused but eligible Own Funds Specific to Cover Market Risks 32 (-) Muihin omiin varoihin luettavista eristä käyttämättä jäävä osa (-) Avdrag för kapitalbasbelopp som ej kan utnyttjas enligt begränsningsreglerna Article 13, paragraph 2 of Directive 26/49/EC. =-Max[1.6.1+1.6.2+1.6.3+1.6.4+1.6.+1.6.6-2.3 ; ] 1.7 (-) DEDUCTIONS FROM TOTAL OWN FUNDS 1.7.1 (-) Country specific deductions from total own funds 1.7.2 (-) Participations in insurance undertakings 1.8 MEMORANDUM ITEMS: 1.8.1 IRB provision excess (+) / shortfall (-) 3 Lisätiedot: Särskilda uppgifter: =1.7.1+1.7.2 Country specific deductions from own funds not allocated to original, additional or addtional to cover market risks own funds Transitional treatment under article 14 paragraph 4 of Directive 26/48/EC. =1.8.1.1+1.8.1.2 1.8.1.1 Amount of provisions for IRB Value adjustments and provisions related to the exposures mentioned in Annex VII Part 1 point 36 of Directive 26/48/EC 1.8.1.1* Of which: General provision / Allowances for collectively assessed financial assets General provisions as mentioned in paragraph 38 of the BCBS document "International Convergence of Capital Measurements and Capital Standards: A Revised Framework - Comprehensive Version" published in June 26. FINREP: Allowances for collectively assessed financial assets (includes allowances for incurred but not reported losses) 1.8.1.1** Of which: Specific provision / Allowances for individually assessed financial assets 1.8.1.1*** Of which: Other and country specific value adjustments and provisions included in the calculation of the IRB provision excess (+) / shortfall Specific provisions as mentioned in paragraph 38 of the BCBS document "International Convergence of Capital Measurements and Capital Standards: A Revised Framework - Comprehensive Version" published in June 26. FINREP: Allowances for individually assessed financial assets Includes any value adjustment or provision included in the calculation of the IRB provision excess (+) / shortfall (-) mentioned in Annex Vii, part 1, point 36 of Directive 26/48/EC not reported in tems 1.8.1.1* or 1.8.1.1** 1.8.1.2 (-) IRB measurement of expected losses Expected loss amounts calculated in accordance with Annex VII Part 1 points 3, 31 and 3 of Directive 26/48/EC as mentioned in Annex VII Part 1 point 36 of Directive 26/48/EC 1.8.2 Gross amount of subordinated loan capital 3 Debentuurilainat (brutto) Debenturlån (brutto) Without taking into account the reduction in the eligible amount during the five years before repayment. Article 64, paragraph 3 (c) of Directive 26/48/EC. 1.8.3 31 Absolut minsta kapitalbas Articles 9, 1(2) and 1(4) of Directive 26/48/EC and articles (1), (3), 6, 9, 1(1) and Minimum initial capital required Omien varojen ehdoton vähimmäismäärä 1(3) of Directive 26/49/EC. 2 CAPITAL REQUIREMENTS 4 OMIEN VAROJEN VÄHIMMÄISVAATIMUS YHTEENSÄ TOTALT KAPITALKRAV =2.1+2.2+2.3+2.4+2.+2.6 For investment firms under article 2(2) and 24 of Directive 26/49/EC = Max [2.1+2.2+2.3+2.6, 2.] For investment firms under article 2(3) and 2 of Directive 26/49/EC = 2.1+2.2+2.3+2.+2.6 For investment firms under article 46 of Directive 26/49/EC = 2.1+2.2+ 2.3+ Min[2.4,(12/88)*max(2.1+2.2+2.3, 2.)] plus, if applicable, an incremental increase + 2.6 2a 2b 2c Of which: Investment firms under article 2(2) and 24 Of which: Investment firms under article 2(3) and 2 Of which: Investment firms under article 46 For investment firms under article 2(2) and 24 of Directive 26/49/EC = Max [2.1+2.2+2.3+2.6, 2.] For investment firms under article 2(3) and 2 of Directive 26/49/EC = 2.1+2.2+2.3+2.+2.6 For investment firms under article 46, paragraphs 1 to 3 of Directive 26/49/EC = 2.1+2.2+ 2.3+ Min[2.4,(12/88)*max(2.1+2.2+2.3, 2.)] plus, if applicable, an incremental increase + 2.6 2.1 TOTAL CAPITAL REQUIREMENTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES 4 LUOTTO- JA VASTAPUOLIRISKIN OMIEN VAROJEN VAATIMUS KAPITALKRAV FÖR KREDIT- OCH MOTPARTSRISK =2.1.1+2.1.2 2.1.1 Standardised approach (SA) 4 Standardimenetelmä (SA) Schablonmethod (SA) CR SA template at the level of total exposures. =(2.1.1.1a or 2.1.1.1b)+2.1.1.2 2.1.1.1a. or 2.1.1.1b because national supervisors may alternatively require to apply the IRB exposure classes referred to in Article 86 of Directive 26/48/EC, paragraph 1 for reporting the credit risk standardised approach (e.g. in case of simoultaneous application of stardard and IRB approaches).
2.1.1.1a SA exposure classes excluding securitization positions 2.1.1.1a.1 Central governments or central banks 4 2.1.1.1a.2 Regional governments or local 41 authorities 2.1.1.1a.3 Administrative bodies and noncommercial 41 undertakings 2.1.1.1a.4 Multilateral Development Banks 42 2.1.1.1a. International Organisations 42 2.1.1.1a.6 Institutions 43 2.1.1.1a.7 Corporates 43 2.1.1.1a.8 Retail 44 2.1.1.1a.9 Secured by real estate property 44 2.1.1.1a.1 Past due items 4 2.1.1.1a.11 Items belongning to regulatory high-risk 4 categories 2.1.1.1a.12 Covered bonds 46 2.1.1.1a.13 Short-term claims on institutions and 46 corporate 2.1.1.1a.14 Collective investments undertakings 47 (CIU) 2.1.1.1a.1 Other items 47 2.1.1.1b IRB exposure classes excluding securitization positions 2.1.1.1b.1 2.1.1.1b.2 2.1.1.1b.3 2.1.1.1b.4 2.1.1.1b. 2.1.1.1b.6 Central governments and central banks Institutions Corporates Retail Equity Other non-credit obligation assets 4 SA Standardimenetelmän vastuuryhmät (poislukien arvopaperistetut erät) SA: Exponeringsklasser (exkl. positioner i värdepapperisering) för schablonmetoden Saamiset valtiolta ja keskuspankeilta Exponeringar mot stater och centralbanker Saamiset alue- ja paikallishallinnolta Exponeringar mot regionala och lokala myndigheter Saamiset julkisyhteisöiltä ja Exponeringar mot offentliga organ julkisoikeudellisilta laitoksilta Saamiset kansainvälisiltä Exponeringar mot multinationella kehityspankeilta utvecklingsbanker Saamiset kansainvälisiltä Exponeringar mot internationella organisaatioilta organisationer Saamiset luottolaitoksilta ja Institutsexponeringar sijoituspalveluyrityksiltä Saamiset yrityksiltä Företagsexponeringar Vähittäissaamiset Hushållsexponeringar Kiinteistövakuudelliset saamiset Exponeringar mot säkerhet i fastigheter Erääntyneet saamiset Oreglerade poster Erät, jotka viranomaisten määrityksen mukaan sisältävät korkean riskin Högriskposter Katetut joukkolainat Täckta obligationer (säkerställda CR SA. Claims obligationer) Lyhytaikaiset saamiset yrityksiltä Kortfristiga företagsexponeringar CR SA. Sijoitusrahastosijoitukset Exponeringar mot fonder CR SA. Claims Muut erät Övriga poster CR SA 41 SA Sisäisten luottoluokitusten menetelmän vastuuryhmät (poislukien arvopaperistetut erät) SA: Exponeringsklasser (exkl. positioner i värdepapperisering) för IRB-metoden CR SA template at the level of total exposures. The SA exposure classes are those mentioned in Article 79, paragraph 1of Directive 26/48/EC, excluding securitisation positions. 2.1.1.1a.i, i = 1 to 1 41 Valtio- ja keskuspankkivastuut Exponeringar mot stater och centralbanker 411 Luottolaitos- ja Institutsexponeringar sijoituspalveluyritysvastuut 411 Yritysvastuut Företagsexponeringar 412 Vähittäisvastuut Hushållsexponeringar 412 Aktieexponeringar Oman pääoman ehtoiset sijoitukset 413 Övriga poster Muut erät 2.1.1.2 Securitization positions SA 41 SA Arvopaperistetut erät SA: Positioner i värdepapperisering CR SEC SA CR SA template at the level of total exposures+2.1.1.1.6b 2.1.1.1b.i, i = 1 to 6 See comment to item 2.1.1. For the mapping of SA into IRB exposures classes particular attention may be paid to paragraphs 2, 3,, 6, 8 and 9 of Article 86 of Directive 26/48/EC and paragraphs 11 and 12 of Art. 87 of Directive 26/48/EC. No link. In principle the capital requirement will be the 8% of the exposure to non creditobligation assets (see annex VII part 3 point 13 of Directive 26/48/EC and annex VII part 1 point 27 of Directive 26/48/EC ). 2.1.2 Internal ratings based Approach (IRB) 2.1.2.1 IRB approaches when neither own estimates of LGD nor Conversion Factors are used 2.1.2.1.1 Central governments and central banks 2.1.2.1.2 2.1.2.1.3 Institutions Corporates 2.1.2.2 IRB approaches when own estimates of LGD and/or Conversion Factors are used 2.1.2.2.1 Central governments and central banks 41 IRB Sisäisten luottoluokitusten menetelmä 41 Vastuu, joihin ei sovelleta omia LGD eikä CF -estimaatteja (FIRB) Metod baserad pä intern riskklasseficering (FIRB) Exponeringar när egna LGD- eller CFestimat inte tillämpas (FIRB) =2.1.2.1+2.1.2.2+2.1.2.3+2.1.2.4+2.1.2. CR IRB 411 Valtio- ja keskuspankkivastuut Exponeringar mot stater och centralbanker CR IRB 411 Luottolaitos- ja Institutsexponeringar CR IRB sijoituspalveluyritysvastuut 412 Yritysvastuut Företagsexponeringar CR IRB 411 Vastuut, joihin sovelletaan omia LGD ja/tai CF -estimaatteja (AIRB, vähittäisvastuut) 411 Exponeringar när egna LGD- och/eller CF-estimat tillämpas (AIRB, hushållsexponeringar) CR IRB Valtio- ja keskuspankkivastuut Exponeringar mot stater och centralbanker CR IRB
2.1.2.2.2 4111 Luottolaitos- ja Institutsexponeringar CR IRB Institutions sijoituspalveluyritysvastuut 2.1.2.2.3 4111 Yritysvastuut Företagsexponeringar CR IRB Corporates 2.1.2.2.4 4112 Vähittäisvastuut Hushållsexponeringar CR IRB Retail 2.1.2.3 Equity IRB 4111 IRB Oman pääoman ehtoiset sijoitukset IRB: Aktieexponeringar CR EQU IRB 2.1.2.4 Securitization positions IRB 4112 IRB Arvopaperistetut erät CR SEC IRB IRB: Positioner i värdepapperisering 2.1.2. Other non credit-obligation assets 4112 Muut erät Övriga poster No link. In principle the capital requirement will be the 8% of the exposure to non creditobligation assets. 2.2 SETTLEMENT/DELIVERY RISK 41 KAUPANKÄYNTIVARASTON AVVECKLINGSRISK I HANDELSLAGRET CR TB SETT SELVITYSRISKI 2.3 TOTAL CAPITAL REQUIREMENTS FOR POSITION, FOREIGN EXCHANGE AND COMMODITY RISKS =2.3.1+2.3.2 2.3.1 Position, foreign exchange and commodity risks under standardised approaches (SA) 41 KORKOSOPIMUSTEN JA OSAKKEIDEN POSITIORISKIN, VALUUTTAKURSSIRISKIN JA HYÖDYKERISKIN OMIEN VAROJEN VAATIMUS YHTEENSÄ 41 Positio-, valuuttakurssi- ja hyödykeriski; standardimenetelmä (SA) 2.3.1.1 Traded debt instruments 41 Korkosopimusten positioriski TOTALT KAPITALKRAV FÖR POSITIONSRIK I RÄNTEKONTRAKT OCH AKTIER, VALUTAKURSRISK OCH RÅVARURISK Positions-, valutakurs- och råvarurisk; schablonmetod Positionsrisk i räntekontrakt =2.3.1.1+2.3.1.2+2.3.1.3+2.3.1.4 MKR SA TDI 2.3.1.2 Equity 411 Osakkeiden positioriski 2.3.1.3 Foreign Exchange 411 Valuuttakurssiriski 2.3.1.4 Commodities 412 Hyödykeriski Positionsrisk i aktier Valutakursrisk Råvarurisk MKR SA EQU MKR SA FX MKR SA COM 2.3.2 Position, foreign exchange and commodity risks under internal models (IM) 2.4 TOTAL CAPITAL REQUIREMENTS FOR OPERATIONAL RISKS (OpR ) 411 Positio-, valuuttakurssi- ja hyödykeriski; sisäinen malli (IM) 42 OPERATIIVISEN RISKIN OMIEN VAROJEN VAATIMUS Positions-, valutakurs- och råvarurisk; intern modell (IM) 2.4.1 OpR Basic indicator approach (BIA) 42 Perusmenetelmä Basmetod See OPR 2.4.2 421 Schablonmethod/alternativ See OPR OpR Standardised (STA) / Alternative Standardimenetelmä / Vaihtoehtoinen schablonmetod Standardised (ASA) approaches standardimenetelmä =MKR IM KAPITALKRAV FÖR OPERATIV RISK =2.4.1+2.4.2+2.4.3 For investment firms under article 2(2), 24, 2(3) and 2 of Directive 26/49/EC this element will be zero. 2.4.3 OpR Advanced measurement approaches (AMA) 2, CAPITAL REQUIREMENTS RELATED TO FIXED OVERHEADS 2,6 OTHER AND TRANSITIONAL CAPITAL REQUIREMENTS 2.6.1 Complements to overall floor for Capital Requirements 2.6.2 Complement to capital requirements for investment firms under article 46 2.6.3 Other own funds requirements 421 Kehittynyt menetelmä Internmätningsmetod Only for investment firms under articles 2(2), 24, 2(3), 2 and 46 of Directive 26/49/EC. See also article 21 of Directive 26/49/EC. 42 MUUT OMIEN VAROJEN VAATIMUKSET ANDRA KAPITALKRAV =2.6.1+2.6.2+2.6.3 42 Kehittyneiden menetelmien siirtymäkauden omien varojen vaatimus Kapitalkrav för internmätningsmetoder med hänsyn tagen till övergångsregler See OPR Includes complements to capital requirements stemming from provisions in article 12 of Directive 26/48/EC. Without link to any template. For investment firms under article 46 of Directive 26/49/EC, the amount referred to in paragraph 4 of article 46 of Directive 26/49/EC (starting "Applying this."). Without link to any template. Among others, additional capital requirements mentioned in article 31 lit (b) of Directive 26/49/EC might be included. It also introduces national flexibility. 3 MEMORANDUM ITEMS: 4 VAKAVARAISUUS KAPITALTÄCKNING 3,1 Surplus (+) / Deficit (-) of own funds, before other and transitional capital requirements =1-(2-2.6) 3.1.a Solvency ratio (%), before other and =1/(2-2.6)*8% transitional capital requirements 3,2 Surplus (+) / Deficit (-) of own funds 4 Omien varojen ylijäämä (+)/alijäämä (-) Överskott (+) eller underskott (-) av =1-2 kapital 3.2.a Solvency ratio (%) 41 Vakavaraisuussuhdeluku (%) Kapitaltäckningsgrad (%) =1/2*8% 3,3 Surplus (+) / Deficit (-) of own funds taking into account the supervisory review process Includes the effect of the review and evaluation performed by competent authorities as indicated in article 124 and annex XI of Directive 26/48/EC. Accordingly it takes into account the specific own funds requirements laid down in paragraph 2 of article 136 of Directive 26/48/EC. 3.3.a Solvency index ratio (%) taking into account the supervisory review process Total own funds for solvency purposes/ capital requirements* 1%. Both figures are those used for assessing the surplus (+) / deficit (-) in 3.3 3,4 Internal assessment Surplus (+) / Deficit (-) of capital =3.4.1-3.4.2
3.4.1 Internal assessment of capital Article 123 of Directive 26/48/EC. 3.4.2 Internal assessment of capital needs Article 123 of Directive 26/48/EC. (a) Convention on signs: Any amount that increases the own funds or the capital requirements will be reported as a positive figure. On the contrary, any amount that reduces the total own funds or the capital requirements will be reported as a negative figure. Where there is a negative sign (-) preceding the label of an item no positive figure is expected to be reported for that item.