Amendment Number | Effective Reporting Date | Page Number | Description |
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1 | Q4 2007 | | NEW |
2 | Q1 2008 | 1 | Add: |
5 | Add: - Wording "if not tranched"
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6 | Delete: - Instructions under Exposure Classification and Credit Risk Mitigation (CRM)
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6, 8, 20, 22, 24, 37, 40 | Change: SMEs (treated as Other Retail) changed to SBEs (treated as Other Retail) |
7 | Add: - Clarification of Undrawn commitments
- Note under Repo-style Transaction
- Note under Other off-balance sheet
|
9 | Change: - Reference to Guideline A-3
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10 | Add: - Wording "and Other rated"
Delete: Change: - The level of the scaling factor will be incorporated into the guidelines changed to The level of the scaling factor is 1.06
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10, 11 | Add: - Additional instructions under Schedule 3 – Capital Elements
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12 | Add: - Additional instructions under Columns for "Before CRM"
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13 | Add: - Additional instructions under third paragraph
Change: - Wording Decrease in net exposure changed to Adjustment to net exposure
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14 | Change: - Wording Decrease in net exposure changed to Adjustment to net exposure
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15 | Add: - Additional instructions under Section D – Early Amortization
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16 | Add: - Additional instructions under Treatment of Guarantees
- Additional instructions under Columns for "Before CRM"
- Footnote 4
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17 | Change: - Modified instructions under Columns for "Adjustments for CRM"
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18, 19 | Add: - Additional instructions under Columns for "After CRM"
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21 | Delete: - Wording "using the substitution approach for guarantees"
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22 | Change: - Modified instructions under Columns for "Adjustments for CRM"
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23 | Add: - Additional instructions under Columns for "After CRM"
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24 | Add: - Additional instructions under Schedule 35 – Credit Risk-weighted Assets
- Additional instructions under Footnote 7
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25 | Add: - Additional instructions under Schedule 36 – PD/LGD Approach for IRB Equity
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26 | Add: - Additional instructions under Section B – Securitization exposures subject to ratings-based or internal assessment approach
- Additional instructions under Section D – Early Amortization
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30 | Change: - One decimal place to two decimal places under (ii) Internal Model Method
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34, 35 | Delete: Add: - Section C – Advanced Measurement Approach
- Additional instructions under Schedule 44 – Gross Exposures by Original Obligor and by Ultimate Guarantor
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36 | Add: - Additional instructions under Credit Risk section
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38 | Add: - Additional instructions under Scope of the approach
- Additional instructions under Timing
- Footnote 16
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3 | Q1 2009 | 1 | Add: - Purpose; Statutory; Application; Publication; Contact Person; Reporting Dates; Where to Submit
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2 | Add: - Instructions for BCAR Short Form
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11, 12 | Add: - Additional instructions under Schedule 4 – Allowance for Impairment
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24, 25 | Change: - Modified instructions for clarity under Schedule 35 – Credit Risk-weighted Assets
Add: - Instructions for Market-based Approaches
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28 | Add: |
29 | Add: - Additional instructions under (i) Current Exposure Method
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30 | Add: - Additional instructions under (ii) Internal Model Method
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34 | Change: - Modified instructions under Sections A and B – Basic Indicator and Standardized Approached
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38-40 | Change: - Annex instructions modified re implementation date and references
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4 | Q1 2010 | 5 | Add: - Additional instructions under Residential Mortgage re Reverse Mortgages
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7 | Add: - Additional " * " under Undrawn commitments and related instructions below table
Change: - Modified instructions under Undrawn commitments
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10 | Add: - Additional instructions under Schedule 3, first paragraph
Change: - Modified instructions under Schedule 3, second paragraph
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20 | Add: - Additional instructions under Risk-weighted Assets
- Additional instructions under Expected Loss Amount
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23 | Add: - Additional instructions under Risk-weighted Assets
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24 | Add: - Additional instructions under Expected Loss Amount
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28 | Add: - Instructions for Unrealized gains on derivatives
- Additional instructions under Footnote 9
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35 | Delete: - Last sentence from the first paragraph under Sections A and B - Basic Indicator and Standardized Approaches
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36 | Change: - Instructions modified under Guaranteed Exposure, by Ultimate Guarantor
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5 | Q1 2011 | 3, 11, 12, 43, 45, 46, 47 | Multiple changes were made to the instructions to accommodate IFRS. |
4, 28 | Change: |
10, 32 | Change: - Instructions modified in regards to Banking versus Trading Book
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15, 16, 29 | Add: - Instructions to accommodate separate reporting of securitization exposures
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37 to 42 | Add: - Instructions regarding introduction of Stressed Value at Risk components
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6 | Q1 2012 | 2 | Add: - Additional instructions under BCAR Short Form
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5 | Change: - Instructions modified under Corporate Exposure Class
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9 | Delete: Change: - Instructions modified under Past Due Loans and Defaulted Exposures
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10 | Change: - Instructions modified under Banking Versus Trading Book
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11 | Add: - Additional instructions under Schedule 2 – Summary of Risk-weighted Assets
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12 | Change: - Instructions modified under Schedule 3 – Capital Elements
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13 | Add: - Instructions under IRB Methodology – Eligible Allowance
- Instructions under IRB Methodology – Expected Loss Amount
Change: - Instructions modified under Excess allowance
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15 | Change: - Instructions modified under Schedule 14 & 37 - General Methodology
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16 | Delete: - 'Pre' Q1 2012 related instructions under Section B
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17 | Delete: - Reference to Schedules 15 to 21
Add: - Additional instructions under Credit Risk-weighted Assets under IRB Approach - General Methodology
- Footnote 4
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18 | Change: - FIRB and AIRB Exposures Subject to Double Default Framework changed to Wholesale IRB Exposures Subject to Double Default Framework
Add: - Instructions under Wholesale IRB Exposures not subject to Double Default Framework
- Instructions under Columns for "Before CRM"
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19 | Change: - Instructions under Columns for "Adjustments for CRM"
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22 | - Add:
- Memo Item for AIRB-approved Institutions using LGD Adjustment to Reflect Guarantees
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23 | Change: - FIRB and AIRB Exposures Subject to Double Default Framework changed to Wholesale IRB Exposures Subject to Double Default Framework
Delete: - Reference to Schedules 15 to 21
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24 | Change: - Instructions under Schedule 29
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27 | Add: - Memo Item for Institutions using LGD Adjustment to Reflect Guarantees
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28 | Add: - Instructions under Schedule 36 - General Methodology
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29 | Delete: - Instructions under Section B - Securitization exposures subject to ratings - based or internal assessment approach
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31 | Change: - Instructions under Unallocated accrued interest and other miscellaneous receivables
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32 | Change: - Instructions under Schedule 39
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33 | Change: - Instructions under Section A
Add: - Instructions under Section B - General Methodology
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35 to 37 | Delete: - Schedule 42 (Pre Q1 2012 instructions)
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36 | Change: - References under Section A – Internal Model Requirements
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38 | Change: - Instructions under Incremental Risk Charge
- Instructions under Modelled Comprehensive Risk Measure
- References under Section B – Standardized Approach Requirements
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39 to 42 | Add/Change: - Instructions for Sections B(ii)(a) to B(ii)(c)
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42 | Add: - Instructions for Sections C and D
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49 to 52 | Delete: - Annex - Interim Approach to Reporting
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7 | Q1 2013 | All pages | Change: - Updated all CAR guideline references
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2 | Delete: - One sentence under General Instructions
Add: - 1A Ratios, Capital, and Risk-weighted Assets on Transitional Basis
- 3A Qualifying Capital Issued Out of Subsidiaries
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3 | Change: - Instructions under Basis of Measurement and Reporting Units
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8 | Change: - Instructions under Repo-style Transaction
- Instructions under OTC Derivatives
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10 | Add: - Basis of Basel III Calculations
Change: - Instructions under Asses to Capital Multiple
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11 | Delete: - Addback of select 50/50 securitization deductions
Add: - Schedule 1A – Ratios, Capital and Risk-weighted Assets on Transitional Basis
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12 | Add: - Credit or market risk-weighted assets calculated on the deducted portion of non-significant investments in financials
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13 | Change: - Instructions under Schedule 3 – Capital Elements
Add: - Section A – Calculation of Total Capital
- Section B – Calculation of Basel III deduction for investments in the capital of banking; financial and insurance entities where the reporting FI does not have a significant investment in the entity
- Section C – Calculation of Basel III deduction for significant investments in common equity; deferred tax assets arising from temporary differences; and mortgage servicing rights
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14 | Add: - Section D – Phase-out of non-qualifying capital instruments
- Section E – Memo Items
- Schedule 3A – Qualifying Capital Issued Out of Subsidiaries
Change: - Instructions under Schedule 4 – Allowance for Impairment: Capital Treatment and General Methodology
|
15 | Add: - Instructions under Net collective allowance allocated to standardized and IRB portfolios
- Instructions under IRB Methodology – Eligible Allowance
Change: - General allowance changes to collective allowance
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16 | Change: - Specific allowances changes to individual allowances
Add: - Instructions under Columns for "Before CRM"
|
18, 19 | Change: - Specific allowances changes to individual allowances
- Instructions under Schedule 14 – General Methodology
- Instructions and title for Section A – Select originator securitization exposures
- Instructions under Section C
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22 | Change: - Instructions under Redistribution of exposures for guarantees and credit derivatives
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23 | Add: - Instructions under Weighted Ave. Maturity
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26 | Change: - Instructions under Weighted Ave. Maturity of credit protection
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31 | Delete: - Instructions under Schedule 36 – General Methodology
Change: - Instructions under Schedule 37 – General Methodology
- Instructions and title for Section A – Select originator securitization exposures
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32 | Change: - Instructions under Section C – Unrated Exposures – non IAA
- Instructions under Summary Section
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33 | Change: - Instructions under Unsettled non-DvP trades
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34 | Add: - Section C – Credit Valuation Adjustments (CVA) on Bilateral OTC Derivatives
- Section D – Exposures to Qualifying Central Counterparties
- Section E – Default Fund Contributions to Non-Qualifying Central Counterparties
|
35 | Add: - Instructions under Schedule 40 – Derivative Contracts
Change: - Instructions under Section A – All Derivatives – Notional Principal Amount
- Section B – OTC Derivatives changes to Section B – Counterparty Credit Risk Exposure for Default Risk Capital Requirements
- Instructions under Section B – General Methodology
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37 | Add: - Instructions under (i) Current Exposure Method
Change: - Instructions under (ii) Internal Model Method
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42, 43 | Change: - Instructions under Section B(ii) Interest Rate Position Specific Risk – Tranched products & hedges
- Instructions under Instructions for Sections B(ii)(a) to B(ii)(c) during the interim treatment period from Q1 2012 to Q4 2013
|
44, 45 | Change: - Instructions under Instructions for Sections B(ii)(a) to B(ii)(c) to take effect Q1 2014 (after the interim treatment period ends)
- Instructions under Section C – Total Minimum Capital Charge for Market Risk (not including deductions)
- Instructions under Section D – Valuation Adjustments for Less Liquid Positions
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47 | Change: - Instructions under Section C – Advanced Measurement Approach
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48 | Change: - General allowances changes to collective allowances
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49 | Add: - Deducted portion of non-significant investments in financials
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50 | Change: - Instructions under Adjustment to reflect differences in balance sheet exposure amounts resulting from measurement bases used for accounting purposes
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51 | Add: |
8 | Q3 2014 | 3 | Change: - Instructions under Basis of Measurement and Reporting Units
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11, 12 | Change/Delete: - Instructions under Schedule 1A – Ratios, Capital and Risk-weighted Assets on Transitional Basis – Section B
Delete: |
12 | Change: - Instructions under Adjustment to IRB risk-weighted assets for scaling factor
Add: |
13 | Add: - Instructions under Section B – Calculation of Basel III deduction for investments in the capital of banking, financial and insurance entities where the reporting FI does not have a significant investment in the entity
|
14 | Change: - Instructions under Section D – Phase-out of non-qualifying capital instruments
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22 | Add: - Instructions under Redistribution of exposures for guarantees and credit derivatives
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26 | Add: - Instructions under Memo Item for AIRB-approved Institutions using LGD Adjustment to Reflect Guarantees
- Footnote 9
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34 | Change: - Instructions under footnote 13
|
35 | Add: - Instructions for Adjustments to gross balances to reflect balance sheet assets
Delete: - "Note:…." under Section C
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38 | Add/Change/Delete: - Instructions under Section B – Counterparty Credit Risk Exposure for Default Risk Capital Requirements – (i) Current Exposure Method
- Instructions under Section B – Counterparty Credit Risk Exposure for Default Risk Capital Requirements – (ii) Internal Model Method
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41 | Add: - Instructions under Multiplier Level
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42 | Add: - Instructions under Section A(ii) Stressed Value at Risk Component
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43 | Change/Add: - Instructions under Section B(ii)(a) Non-correlation Trading Portfolios - Net position – summation of net long and absolute value of net short positions
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44 | Delete: - Paragraph under "Unrated" - Section B(ii)(a) Non-correlation Trading Portfolios - Net position – summation of net long and absolute value of net short positions
Change: - Instructions under Section B(ii)(c) Basket Credit Default Swaps
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45, 46 | Delete: - Instructions for Sections B(ii)(a) to B(ii)(c) to take effect Q1 2014 (after the interim treatment period ends)
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9 | Q1 2015 | 10 | Add: - Additional instructions under Schedule 1 - Ratio Calculations
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10-11 | Change: - Instructions replaced under Schedule 1 - Assets to Capital Multiple
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12, 13 | Add: - Additional instructions under Schedule 3 - Capital Elements
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14 | Change: |
14-15 | Add: - Additional instructions under Schedule 4 - Allowance for Impairment: Capital Treatment
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22 | Change: |
38 | Change: - Datapoint address updated
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45 | Change: - Instructions updated under Section D – Valuation Adjustments for Less Liquid Positions
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48, 49 | Delete/Change: - Instructions deleted or changed under Schedule 45 - General Methodology
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10 | Q1 2017 | 1 | Change: - Instructions under Purpose
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All | Delete: - All references to paragraph numbers
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2 | Add: - Cooperative retail associations under General Instructions
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3 | Change: - Email address regarding BCAR short form notification
- Instructions under Basis of Measurement and Reporting Units
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4 | Change: - Instructions under Calculation versus Reporting Detail
- Instructions under Credit Risk and Schedule Completion
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6 | Change: - Instructions under Residential Mortgage
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10, 11 | Change: - Schedule 1 – Ratio and Assets to Capital Multiple Calculations changes to Schedule 1 – Ratio Calculations
Add: - Memo item: Institution's own internal capital targets
Delete: - Assets to Capital Multiple
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12 | Change: - Instructions under Credit valuation adjustment grandfathering phase-in
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13 | Change: - Instructions under Schedule 3 – Capital Elements
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15 | Change: - Instructions under Schedule 4, General Methodology
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17 | Add: - Instructions under Redistribution of net exposures for guarantees & credit derivatives, and collateral
- Schedule 12 – Banking Book Equity under the Standardized Approach
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22 | Change: - Instructions under Notional Principal Amount, and Gross exposure (Exposure at Default) before CRM
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31 | Add: - Instructions deleted or changed under Schedule 45 - General Methodology
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31, 32 | Change/Add: - Instructions under Schedule 35, General Methodology
Add: - Equity investment in funds
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39 | Add: - Instructions under (ii) Internal Model Method
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49, 50 | Add: - Schedule 46 – Countercyclical Buffer
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51 | Add: |
11 | Q1 2018 | Instructions: |
1 | Add: - Instructions under Purpose
Change: - Instructions under Contact Person
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2 | Add: - Instructions under General Instructions
Delete/Change: - Under BCAR short form, schedule 1A has been deleted and schedule 3 is renamed to Capital and TLAC Elements
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4 | Change: - Instructions under Calculation versus Reporting Detail
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7 | Add: - Instructions under Exposure Classification and Credit Risk Mitigation (CRM)
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10 | Add: - Instructions under Banking Versus Trading Book
- Instructions for 80% Threshold calculation for IRB banks
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11 | Add/Change: - Instructions under Schedule 1 – Ratio Calculations
Delete: - Schedule 1A – Ratios, Capital and Risk-weighted Assets on Transitional Basis
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12 | Change: - Schedule 3 – Capital Elements changes to Schedule 3 – Capital and TLAC Elements
Add: - Instructions under Schedule 3 – Capital and TLAC Elements
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13 | Change: - Section A – Calculation of Total Capital changes to Section A – Calculation of Total Capital and TLAC Available
Add: - Instructions under Section A – Calculation of Total Capital and TLAC Available
- Instructions under Section B – Calculation of Basel III deduction for investments in the capital of banking, financial and insurance entities where the reporting FI does not have a significant investment in the entity
|
14, 15, 16 | Delete: - Wording under Section E – Memo items
Add/Change/Delete: - Instructions under Schedule 4 – Allowance for Impairment: Capital Treatment
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16, 17 | Add: - Instructions under Schedules 5 to 13 – Credit Risk-weighted Assets under the Standardized Approach
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18 | Change: - Wording change under Schedules 14 and 37 – Securitization – Credit Risk Treatment
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19 | Change: - Wording change under Schedule 14 – Standardized Approach for Securitization – Credit Risk Treatment
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22 | Add: - Instructions under Increase in Exposure for Guarantees, Credit Derivatives
- Instructions under Redistribution of exposures for guarantees and credit derivatives
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26 | Add: - Schedules 22A, 26, 30 and 31 – Credit Risk weighted Assets under the IRB Approach for Insured Retail Residential Mortgage, HELOC
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27 | Add: - Schedules 22, 26, 30, 32 and 34 – Credit Risk weighted Assets under the IRB Approach for Insured exposures subject to DLGD floor
|
31 | Change: - Schedules 30 to 31 – Credit Risk weighted Assets under the IRB Approach for Retail Residential Mortgage and HELOC changes to Schedules 30, 31, 32 and 34 – Credit Risk weighted Assets under the IRB Approach for Retail Residential Mortgage, HELOC, Other Retail and SBE treated as Other Retail
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32 | Add: - Instructions under Schedule 35 – Credit Risk-weighted Assets under the IRB Approach for Equity
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34 | Change: - Wording change under Summary Section
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38 | Add: - Instructions under (i) Current Exposure Method
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40, 41 | Add: - Schedule 40A – Derivative Contracts
- Footnotes 14, 15 and 16
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49 | Add: - RWA for guaranteed exposure, by Ultimate Guarantor
Change: - Wording changes under Schedule 45 – Balance Sheet Coverage by Risk Type and Reconciliation to Consolidated Balance Sheet
|
51 | Add: - Instructions under CCyB add-on rate (M46)
- Instructions under Weighted buffer add-on (M47)
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52 | Add: - SA-CCR Standardized approach to counterparty credit risk
|
Return Template: |
1, 3, 4, 5-12, 14, 37, 38, 41 and 45 | Change: - Collective allowance to Stage 1 and 2 allowances
- Individual allowance to Stage 3 allowance
|
1, 3 | Add: - TLAC ratios
- TLAC holdings/instruments (multiple DPAs added)
|
1A | Schedule deleted |
3 | Add: - Membership shares and Other qualifying CET1 instruments for Federal credit unions
Delete: |
9, 22A, 26, 30, 31, 32, 34 | Add: |
35, 45 | Add: - Breakdown of drawn/undrawn exposures
|
40 | Add: |
40A | New schedule |
44 | Add: - Columns (K-N) "RWA for guaranteed exposure, by ultimate guarantor"
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12 | Q1 2019 | Instructions: |
10 | Delete: - Instructions under Basis of Basel III Calculations
|
11 | Add: - Instructions under 80% Threshold calculation for IRB banks (ii) Risk-weighted assets
Change/Delete: - Instructions under Schedule 1 – Ratio Calculations
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12-13 | Delete: - Instructions under Credit valuation adjustment grandfathering phase-in
Add: - Schedule 2A – Summary of risk-weighted assets under the capital floor
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16 | Change: - Instructions under IRB Methodology – Eligible Allowance (including partial write-offs)
- Instructions under Net Stage 1 and Stage 2 allowance allocated to standardized and IRB portfolios
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17 | Change: - Instructions under Columns for "Before CRM"
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18-20 | Change: - Instructions under Schedules 14 and 37 – Securitization – Credit Risk Treatment
Add: - Instructions for Transitional arrangements
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20-21 | Change/Add: - Instructions under Schedule 14 – Standardized Approach for Securitization – Credit Risk Treatment
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35 | Change: - Schedule 37 – IRB Approach for Securitization – Credit Risk Treatment to Schedule 37 – Securitization exposures subject to IRB approval – Credit Risk Treatment and related instructions
|
36 | Add: - Section B – SEC-IRBA Exposures
Change: - Section B – Securitization exposures subject to ratings-based or internal assessment approach to Section C – Securitization exposures subject to the internal assessment approach (IAA) and related instructions
- Add:
- Redistribution of net exposures for guarantees & credit derivatives, and collateral
- Adjustment to net exposure for collateral under the comprehensive approach
- Weighted Average Maturity
|
36-37 | Change: - Section C – Unrated Exposures – non IAA to Section D – Exposures subject to caps based on KIRB
- Instructions under Memo items
Delete: - Section D – Early Amortization
|
38 | Add: |
39 | Add: - Instructions under Sectio D – Exposures to Qualifying Central Counterparties
|
40 | Add: - Instructions under Sectio A – All Derivatives – Notional Principal Amount
- Section B - (i) Standardized Approach for counterparty credit risk
Change: - Instructions under Section B – General Methodology
Delete: - Section B – (i) Current Exposure Method
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41 | Add: - Section B - (i) Standardized Approach for counterparty credit risk
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42 | Delete: - Schedule 40A – Derivative Contracts
Change: - Instructions under Schedule 41 - Securitization Exposures
|
45 | Add: - Section A(iii) Risks not in VaR Component
|
Return Template: |
1 | Change: - Wording under rows 6, 7, 8, 32, 33, 34, 37, 38, 39, 48
- DPAs 1188, 1012 and 1016 moved to Schedule 2A
Add: Delete: - DPAs 1169, 1170, 1171, 1172, 1173, 1174, 1775, 1776, 1177, 1010, 1011, 1013, 1014 and 1016
|
2 | Change: Delete: - DPAs 1473, 1474, 1475, 1476, 1477, 1478 and 1479
|
2A | New schedule |
3 | Delete: - DPA 1730
- References under DPAs 1731 and 1732
|
9 | Add: - Line 716 under Drawn (501)
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14, 37 and 41 | Add/Delete: - Implementation of the revised securitization framework: Breakdown into STC, non-STC and resecuritization
|
22A, 22B, 23A, 23B, 24A, 24B, 25A, 25B, 26, 27, 28, 32 and 34 | Delete: - Columns (M2) and (M5) greyed out under the OTC Derivatives (504) lines
|
38 | Add: - Right of use asset (row 27)
- Footnote (v)
- Trade Exposure and Default Fund – Where RWA cap is binding (rows 137-140)
Delete: - Sub-heading "Risk-Sensitive Waterfall Approach" under Section D
- Column "Gross Exposure" under Section D
- Alternative Approach (rows 142-156)
- Columns "Risk Weight" and "Risk-weighted Assets" greyed out under rows 126 and 127
|
40 | Add/Delete: - As a result of the implementation of SA-CCR, removal of current DPAs for precious metal and other commodities and addition of new DPAs for commodities in the section A
- Removal of each of the sections under IMM for "collateral is not reflected in EAD" as this was for the Shortcut method which is no longer permitted
- Removal of DPA 4801
|
40A | Schedule deleted |
42 | Add: |
46 | Change: - Calculation reference updated under column (M47)
|
13 | Q1 2020 | Instructions: |
11 | Delete: - Instructions under Schedule 1 – Ratio Calculations
|
12 | Add/Delete: - Instructions under Schedule 2A – Summary of risk-weighted assets under the capital floor
|
13 | Add: - Instructions under Schedule 3 – Capital and TLAC Elements
|
16 | Add: - Instructions under Net Stage 1 and Stage 2 allowance allocated to standardized and IRB portfolios
- Instructions under IRB Methodology – Eligible Allowance (including partial write-offs)
|
20 | Delete: - Instructions under Transitional arrangements
|
35 | Change: Wording under footnotes 9 and 10 |
42, 43 | Add: - Instructions under (i) Standardized Approach for counterparty credit risk
- Footnote 13
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50 | Add/Delete: - Instructions under Schedule 43 – General Methodology
|
51 | Delete: - Section C – Advanced Measurement Approach
Add: - Instructions under RWA for guaranteed exposure, by Ultimate Guarantor
|
Return Template: |
2 | Delete: |
2A | Add: - DPA 1198
- Memo: Capital floor credit risk-weighted assets by ultimate guarantor (16 DPAs)
Change: - Output Floor to Capital Floor
|
3 | Add: |
4 | Add: - Memo: Internal allocation of Stage 1 and Stage 2 allowance (69 DPAs)
|
14 | Delete: |
37 | Change: Delete: |
38 | Add: - Column "Incomplete acquisitions and dispositions" under Memo Item and footnote ***
|
41 | Change: - Wording under rows 19, 22, 25, 50 and 53
|
43 | Delete: - All DPAs under "Section C – Advanced Measurement Approach" greyed out
|
44 | Add: - Column "RWA for Exposure Not Guaranteed"
|
45 | Add: Change: |
14 | Q4 2020 | Instructions: |
11 | Add: - Memo item 2: Capital ratios without Expected Credit Loss (ECL) Transitional Arrangements
|
16 | Change: - Instructions under Schedule 4 - General Methodology
|
17 | Add: - ECL Transitional Arrangements
|
19-20 | Change: - Instructions under Schedules 14 and 37 – Securitization – Credit Risk Treatment
|
22 | Add: |
23 | Add: |
37 | Change: - Instructions under Schedule 37 – General Methodology
|
38 | Change: - Summary Section changed to Section E – Summary
- Instructions under Section E - Summary
|
39 | Change: - Memo items changed to Section F – Memo items
- Instructions under Section F – Memo items
|
Return Template: |
1 | Add: - Memo item – Capital ratios without Expected Credit Loss (ECL) Transitional Arrangements
|
3 | Add: Change: - Wording under DPAs 1612 and 1613
- All line references updated
|
4 | Change: Add: - ECL Transitional Arrangements
|
37 | Change: Delete: |