Row
number |
Explanation |
1 |
Common shares issued directly by the institution that meet the criteria for classification as common shares for regulatory purposes and share premium resulting from the issuance of instruments included in Common Equity Tier 1, as per paragraph 3 of Chapter 2 of OSFI's CAR Guideline. All instruments issued by subsidiaries of the consolidated group should be excluded from this row. |
2 |
Retained earnings, prior to all regulatory adjustments, as per paragraph 3 of Chapter 2 of OSFI's CAR Guideline. |
3 |
Accumulated other comprehensive income and other disclosed reserves, prior to all regulatory adjustments, as per paragraph 3 of Chapter 2 of OSFI's CAR Guideline. |
4 |
Directly issued capital instruments subject to phase-out from CET1 in accordance with the requirements of paragraph 109 of Chapter 2 of OSFI's CAR Guideline. |
5 |
Common share capital issued by subsidiaries and held by third parties that meet the criteria for inclusion in CET1 as per sections 2.1.1.2 and 2.1.1.3 of OSFI's CAR Guideline. |
6 |
Sum of rows 1 to 5. |
7 |
Prudential valuation adjustments as per paragraph 55 of Chapter 2 of OSFI's CAR Guideline. |
8 |
Goodwill net of related tax liability, as set out in paragraph 56 of Chapter 2 of OSFI's CAR Guideline. |
9 |
Intangibles other than mortgage-servicing rights (net of related tax liability), as set out in paragraph 57 of Chapter 2 of OSFI's CAR Guideline. |
10 |
Deferred tax assets excluding those arising from temporary differences (net of related tax liability), as set out in paragraph 58 and 59 of Chapter 2 of OSFI's CAR Guideline. |
11 |
The element of the cash-flow hedge reserve described in paragraph 61 of Chapter 2 of OSFI's CAR Guideline. |
12 |
Shortfall of allowances to expected losses as described in paragraph 62 of Chapter 2 of OSFI's CAR Guideline. |
13 |
Securitisation gain on sale described in paragraph 63 of Chapter 2 of OSFI's CAR Guideline. |
14 |
Gains and losses due to changes in own credit risk on fair valued liabilities, as described in paragraph 64 of Chapter 2 of OSFI's CAR Guideline. |
15 |
Defined-benefit pension fund net assets (net of related tax liability), the amount to be deducted as set out in paragraphs 65 and 66 of Chapter 2 of OSFI's CAR Guideline. |
16 |
Investments in own shares (unless already derecognized under IFRS), as set out in paragraph 67 of Chapter 2 of OSFI's CAR Guideline. |
17 |
Reciprocal cross-holdings in common equity, as set out in paragraph 68 of Chapter 2 of OSFI's CAR Guideline. |
18 |
Non-significant investments in the capital of banking, financial and insurance entities (amount above 10% threshold), amount to be deducted from CET1 in accordance with paragraphs 70 to 76 of Chapter 2 of OSFI's CAR Guideline. |
19 |
Significant investments in the common stock of banking, financial and insurance entities that are outside the scope of regulatory consolidation (amount above 10% threshold), amount to be deducted from CET1 in accordance with paragraphs 77 to 86 of Chapter 2 of OSFI's CAR Guideline. |
20 |
Mortgage servicing rights (amount above 10% threshold) , amount to be deducted from CET1 in accordance with paragraphs 84 to 85 of Chapter 2 of OSFI's CAR Guideline. |
21 |
Deferred tax assets arising from temporary differences (amount above 10% threshold, net of related tax liability), amount to be deducted from CET1 in accordance with paragraphs 84 to 85 of Chapter 2 of OSFI's CAR Guideline. |
22 |
Total amount by which the 3 threshold items exceed the 15% threshold, excluding amounts reported in rows 19 to 21, calculated in accordance with paragraphs 84 to 85 of Chapter 2 of OSFI's CAR Guideline. |
23 |
The amount reported in row 22 that relates to significant investments in the common stock of financials |
24 |
The amount reported in row 22 that relates to mortgage servicing rights |
25 |
The amount reported in row 22 that relates to deferred tax assets arising from temporary differences |
26 |
Other deductions and regulatory adjustments to CET1 as determined by OSFI. |
27 |
Regulatory adjustments applied to Common Equity Tier 1 due to insufficient Additional Tier 1 to cover deductions as per paragraph 76 of Chapter 2 of OSFI's CAR Guideline. If the amount reported in row 43 exceeds the amount reported in row 36 the excess is to be reported here. |
28 |
Total regulatory adjustments to Common Equity Tier 1, to be calculated as the sum of rows 7 to 22 plus rows
26 and 27. Reported as a negative amount. |
29 |
Common Equity Tier 1 capital (CET1), to be calculated as row 6 plus row 28. |
30 |
Additional Tier 1 capital instruments issued by the institution directly that meet the criteria in section 2.1.2.1 of OSFI's CAR Guideline and any related stock surplus as set out in paragraph 10 of Chapter 2 of OSFI's CAR Guideline. All instruments issued by subsidiaries of the consolidated group should be excluded from this row. This row may include Additional Tier 1 capital issued by an SPV of the parent company only if it meets the requirements set out in section 2.1.2.3 of OSFI's CAR Guideline. |
31 |
The amount in row 30 classified as equity under applicable accounting standards. |
32 |
The amount in row 30 classified as liabilities under applicable accounting standards. |
33 |
Directly issued capital instruments subject to phase out from Additional Tier 1 in accordance with the requirements of section 2.4.2 of OSFI's CAR Guideline. The amount reported here should be the amount included in regulatory capital. |
34 |
Additional Tier 1 instruments (and CET1 instruments not included in row 5) issued by subsidiaries and held by third parties, the amount allowed in consolidated AT1 in accordance with section 2.1.2.2 of OSFI's CAR Guideline. The amount of non-qualifying Additional Tier 1 instruments issued by subsidiaries to third parties included in regulatory capital should also be reported here. |
35 |
The amount reported in row 34 that relates to instruments subject to phase out from AT1 in accordance with the requirements of section 2.4.2 of OSFI's CAR Guideline. |
36 |
The sum of rows 30, 33 and 34. |
37 |
Investments in own Additional Tier 1 instruments, amount to be deducted from AT1 in accordance with paragraph 87 of Chapter 2 of OSFI's CAR Guideline. |
38 |
Reciprocal cross-holdings in Additional Tier 1 instruments, amount to be deducted from AT1 in accordance with paragraph 88 of Chapter 2 of OSFI's CAR Guideline. |
39 |
Non-significant investments in the capital of banking, financial and insurance entities (net of eligible short positions), amount to be deducted from AT1 in accordance with paragraph 89 of Chapter 2 of OSFI's CAR Guideline. |
40 |
Significant investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions), amount to be deducted from AT1 in accordance with paragraph 90 of Chapter 2 of OSFI's CAR Guideline. |
41 |
Other deductions from Tier 1 capital including: (a) Reverse mortgages: where a reverse mortgage has a current loan-to-value greater than 85%, the exposure amount that exceeds 85% LTV in accordance with paragraph 91 of Chapter 2 of OSFI's CAR Guideline. |
42 |
Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover deductions as per paragraph 92 of Chapter 2 of OSFI's CAR Guideline. If the amount reported in row 57 exceeds the amount reported in row 51 the excess is to be reported here. |
43 |
The sum of rows 37 to 42. Reported as a negative amount. |
44 |
Additional Tier 1 capital, to be calculated as row 36 plus row 43. |
45 |
Tier 1 capital, to be calculated as row 29 plus row 44. |
46 |
Tier 2 instruments issued by the institution directly that meet all of the criteria set out in section 2.1.3.1 of OSFI's CAR Guideline and any related stock surplus as set out in paragraph 25 of Chapter 2 of OSFI's CAR Guideline. All instruments issued of subsidiaries of the consolidated group should be excluded from this row. This row may include Tier 2 capital issued by an SPV of the parent company only if it meets the requirements set out in section 2.1.3.3 of OSFI's CAR Guideline. |
47 |
Directly issued capital instruments subject to phase out from Tier 2 in accordance with the requirements of section 2.4.2 of OSFI's CAR Guideline. The amount reported here should be the amount included in regulatory capital. |
48 |
Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 32) issued by subsidiaries and held by third parties (amount allowed in group Tier 2), in accordance with section 2.1.3.2 of OSFI's CAR Guideline. The amount of non-qualifying Tier 2 instruments issued by subsidiaries to third parties included in regulatory capital should also be reported here. |
49 |
The amount reported in row 48 that relates to instruments subject to phase out from Tier 2 in accordance with the requirements of section 2.4.2 of OSFI's CAR Guideline. |
50 |
Collective allowances included in Tier 2, calculated in accordance with section 2.1.3.7 of OSFI's CAR Guideline. |
51 |
The sum of rows 46 to 48 and row 50. |
52 |
Investments in own Tier 2 instruments, amount to be deducted from Tier 2 in accordance with paragraph 87 of Chapter 2 of OSFI's CAR Guideline. |
53 |
Reciprocal cross-holdings in Tier 2 instruments and Other TLAC-eligible instruments, amount to be deducted from Tier 2 in accordance with paragraph 94 of Chapter 2 of OSFI's CAR Guideline. |
54 |
Non-significant investments in the capital of banking, financial and insurance entities and other TLAC-eligible instruments issued by G-SIBs and Canadian D-SIBs , where the institution does not own more than 10% of the issued common share capital of the entity: amount in excess of the 10% threshold that is to be deducted from Tier 2 in accordance with paragraph 95-98 of Chapter 2 of OSFI's CAR Guideline. For institutions that are not G-SIBs or Canadian D-SIBs, any amount reported in this row will reflect Other TLAC-eligible instruments not covered by the 5% threshold and that cannot be absorbed by the 10% threshold. For G-SIBs and Canadian D-SIBs, the 5% threshold is subject to additional conditions and deductions in excess of the 5% threshold are reported instead on row 54a. |
54a |
[Row for G-SIBs and Canadian D-SIBs only] Non-significant investments in Other TLAC-eligible instruments issued by G-SIBs and Canadian D-SIBs that are outside the scope of regulatory consolidation, where the institution does not own more than 10% of the issued common share capital of the entity, previously designated for the 5% threshold but no longer meeting the conditions under paragraph 97 of Chapter 2 of OSFI's CAR Guideline, measured on a gross long basis. The deduction will be the amount of Other TLAC-eligible instruments designated to the 5% threshold but not sold within 30 business days, no longer held in the trading book or now exceeding the 5% threshold (eg in the instance of decreasing CET1 capital), in accordance with paragraph 97 and 98 of Chapter 2 of OSFI's CAR Guideline. Note, that amounts designated to this threshold may not subsequently be moved to the 10% threshold. |
55 |
Significant investments in the capital and other TLAC-eligible instruments of banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions), amount to be deducted from Tier 2 in accordance with paragraph 100 of Chapter 2 of OSFI's CAR Guideline. |
56 |
Other deductions from Tier 2 capital as determined by OSFI. |
57 |
The sum of rows 52 to 56. Reported as a negative amount. |
58 |
Tier 2 capital, to be calculated as row 51 plus row 57. |
59 |
Total capital, to be calculated as row 45 plus row 58. |
60 |
Total risk weighted assets (after capital floor) of the institution. . For institutions phasing in the CVA capital charge using Option #2, refer to section 1.10 of the CAR Guideline for details on the CVA capital charge transitioning. |
60a |
Common Equity Tier 1 (CET1) risk-weighted assets (after capital floor) of the institution, if applicable. Refer to section 1.10 of the CAR Guideline for details on the CVA capital charge transitioning. |
60b |
Tier 1 risk-weighted assets (after capital floor) of the institution, if applicable. Refer to section 1.10 of the CAR Guideline for details on the CVA capital charge transitioning. |
60c |
Total capital risk-weighted assets (after capital floor) of the institution, if applicable. Refer to section 1.10 of the CAR Guideline for details on the CVA capital charge transitioning. |
61 |
Common Equity Tier 1 (as a percentage of risk weighted assets), to be calculated as row 29 divided by row 60
(expressed as a percentage). For institutions phasing in the CVA capital charge using Option #1, this row is calculated as row 29 divided by row 60a, from Q1 2014 to Q4 2018. |
62 |
Tier 1 ratio (as a percentage of risk weighted assets), to be calculated as row 45 divided by row 60 (expressed
as a percentage). For institutions phasing in the CVA capital charge using Option #1, this row is calculated as row 29 divided by row 60b, from Q1 2014 to Q4 2018. |
63 |
Total capital ratio (as a percentage of risk weighted assets), to be calculated as row 59 divided by row 60
(expressed as a percentage). For institutions phasing in the CVA capital charge using Option #1, this row is calculated as row 29 divided by row 60c, from Q1 2014 to Q4 2018. |
64 |
Minimum CET1 requirement plus capital conservation buffer, expressed as a percentage of risk weighted assets). To be calculated as 4.5% plus 2.5% in accordance with section 1.6 of OSFI`s CAR Guideline plus the institution`s G-SIB buffer and DSIB buffer as per section 1.8 OSFI`s CAR Guideline, if applicable. |
65 |
The amount in row 64 (expressed as a percentage of risk weighted assets) that relates to the capital
conservation buffer), i.e. institutions will report 2.5%. |
66 |
The amount in row 64 (expressed as a percentage of risk weighted assets) that relates to the institution specific countercyclical buffer ). |
67 |
The amount in row 64 (expressed as a percentage of risk weighed assets) that relates to the institution's G-SIB buffer. |
67a |
The amount in row 64 (expressed as a percentage of risk-weighted assets) that relates to the institution's DSIB buffer. |
68 |
Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets). To be calculated as
the CET1 ratio of the institution, less any common equity used to meet the institution's Tier 1 and Total capital minimum
requirements. |
69 |
On the template, OSFI's 7% CET1 target ratio. (Minimum CET1 requirement plus capital conservation buffer) plus DSIB buffer, if applicable. |
70 |
On the template, OSFI's 8.5% Tier 1 capital target ratio. (Minimum Tier 1 capital requirement plus capital conservation buffer) plus DSIB buffer, if applicable. |
71 |
On the template, OSFI's 10.5% Total capital target ratio. (Minimum Total capital requirement plus capital conservation buffer) plus DSIB buffer, if applicable. |
72 |
Non-significant investments in the capital and Other TLAC-eligible instruments of other financials, the total amount of net holdings that are not
reported in row 18, row 39 and row 54. |
73 |
Significant investments in the common stock of financials, the total amount of net holdings that are not reported
in row 19 and row 23. |
74 |
Mortgage servicing rights (net of related tax liability), the total amount of such holdings that are not reported in
row 20 and row 24. |
75 |
Deferred tax assets arising from temporary differences (net of related tax liability), the total amount of such
holdings that are not reported in row 21 and row 25. |
76 |
Allowances eligible for inclusion in Tier 2 in respect of exposures subject to standardised approach, calculated in accordance with section 2.1.3.7 of OSFI's CAR Guideline, prior to the application of the cap. |
77 |
Cap on inclusion of allowances in Tier 2 under standardised approach, calculated in accordance with section 2.1.3.7 of OSFI's CAR Guideline. |
78 |
Allowances eligible for inclusion in Tier 2 in respect of exposures subject to internal ratings-based approach, calculated in accordance with section 2.1.3.7 of OSFI's CAR Guideline, prior to the application of the cap. |
79 |
Cap for inclusion of allowances in Tier 2 under internal ratings-based approach, calculated in accordance with section 2.1.3.7 of OSFI`s CAR Guideline. |
80 |
Current cap on CET1 instruments subject to phase out arrangements, see paragraph 109 of OSFI's CAR Guideline. |
81 |
Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities), see paragraph 109 of OSFI's CAR Guideline. |
82 |
Current cap on AT1 instruments subject to phase out arrangements, see section 2.4.2 of OSFI's CAR Guideline. |
83 |
Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities), see section 2.4.2 of OSFI's CAR Guideline. |
84 |
Current cap on T2 instruments subject to phase out arrangements, see section 2.4.2 of OSFI's CAR Guideline. |
85 |
Amount excluded from T2 due to cap (excess over cap after redemptions and maturities), see section 2.4.2 of OSFI's CAR Guideline. |