Adjustments to CET1 due to prudential filters

Adjustments to CET1 due to prudential filters

Adjustments to CET1 due to prudential filters

Adjustments to CET1 due to prudential filters

The amount to be reported shall be net of any tax charge foreseeable at the moment of the calculation, and prior to the application of prudential filters.

The effect of the gradual phasing-out of AFS prudential filters on sovereign exposures will be fully disclosed.

a description of all restrictions applied to the calculation of own funds in accordance with this Regulation and the instruments, prudential filters and deductions to which those restrictions apply;

may be revised in the event of significant change in the definition of the prudential own funds and accounting standards applicable to Dexia.

shall be revised in the event of significant change in the definition of the prudential own funds and accounting standards applicable to Dexia; and

will be revised in the event of significant changes in the definition of the prudential own funds and accounting standards applicable to Belfius, subject to prior agreement of the Commission.

will be revised in the event of significant changes in the definition of the prudential own funds and accounting standards applicable to DBB/Belfius, subject to the prior agreement of the Commission.

Items not meeting the criteria for any tier are declassified – i.e. they do not form part of prudential own funds.

Using the Supervisory Volatility Adjustments Approach or the Own Estimates Volatility Adjustments Approach for master netting agreements

The volatility adjustments to be applied under the Supervisory volatility adjustments approach (assuming daily revaluation) shall be those set out in Tables 1 to 4.

Institutions may calculate volatility adjustments either by using the Supervisory Volatility Adjustments Approach referred to in Article 224 or the Own Estimates Approach referred to in Article 225.

Supervisory review and evaluation process

Supervisory review and evaluation process

Supervisory review and evaluation process (SREP

Supervisory review and evaluation process (SREP

#Value as outcome from the most recent Supervisory Review and Evaluation Process (SREP'

The implementation of EBA Guidelines on the supervisory review and evaluation process (SREP) should be more transparent.

[21]Guidelines on common procedures and methodologies for the supervisory review and evaluation process (SREP) (EBA/GL/2014/13), EBA, 19 December 2014.