BPCE - 2018 Risk report / Pillar III
3 CAPITAL MANAGEMENT AND CAPITAL ADEQUACY Detailed quantitative disclosures
TABLE 13 – BREAKDOWN OF REGULATORY CAPITAL BY CATEGORY ➡ The following table follows the own funds disclosure template presented in Annex IV of Commission Implementing Regulation (EU) No. 1423/2013 of December 20, 2013.In orderto simplifymatters, the table uses the headings presented inAnnex IV, i.e. the phase-in headings.
12/31/2018
12/31/2017
Phased-in amount
Phase-in measures
Phased-in amount
Phase-in measures
in millions of euros
Common EquityTier 1 capital:instrumentsand reserves
Capital instruments and the relatedsharepremium accounts
23,513 23,513
22,722 22,722
o/w: Instrumenttype 1 - o/w: Instrumenttype 2 - o/w: Instrumenttype 3 -
1 2 3
Retained earnings
3,303
2,372
Accumulated othercomprehensive income (and otherreserves)
34,210
33,804
3a
Fund for generalbankingrisks
-
0
Amount ofqualifying items referredto in Article 484 (3)and therelatedshare premium accounts subjecto phaseout fromCET1 Public sectorcapital injectionsgrandfathered untilJanuary 1,2018 Minority interests(amount allowed in consolidated CET1) Independentlyreviewedinterim profitsnet of any foreseeablechargeor dividend Common EquityTier 1 (CET1)capital before regulatory adjustments
4
-
0
5
4,859
4,568
4,340
5a
2,641
2,627
6
68,526
66,094
Common EquityTier 1 (CET1): regulatory adjustments 7 Additional valueadjustments(negativeamount)
(545)
(409)
8 9
Intangible assets(net ofrelatedtax liability)(negativeamount)
(5,098)
(4,912)
Empty set in theEU
Deferred tax assetsthat rely on futureprofitability excluding those arising from temporarydifferences (net ofrelatedtax liabilitywhere the conditionsin Article 38 (3) aremet) (negative amount) Fair value reserves relatedto gains or losseson cashflow hedges Negativeamountsresulting fromthe calculationof expectedloss amounts Any increasein equity thatresults from securitized assets (negativeamount) Gains or losseson liabilities valued at fair value resultingfrom changes in own credit standing Direct and indirect holdingsby an institution ofown CET1 instruments (negativeamount) Direct, indirect and synthetic holdings ofthe CET1 instruments offinancial sectorentitieswhere those entities have reciprocal cross holdingswith the institution designedto inflate artificiallythe own funds of the institution (negativeamount) Direct, indirect and synthetic holdings by the institutionof the CET1 instruments offinancial sectorentities wherethe institution does not have a significant investment in those entities (amountabove the 10% thresholdand net of eligible short positions) (negativeamount) Direct, indirect and synthetic holdings bythe institutionof the CET1 instruments offinancial sectorentities wherethe institution has asignificant investment in those entities (amount above the 10% thresholdnet of eligible short positions) (negativeamount) Exposureamount ofthe followingitemswhich qualify for aRWof 1,250%, where the institution optsfor the deductionalternative o/w qualifying holdingsoutsidethe financial sector(negativeamount) - Defined-benefit pension fund assets(negativeamount) Empty set in theEU
10 11 12 13
(547)
(684)
(516)
(861)
292
401
(252)
(1,285)
-
0
14 15
(155)
163
-
0
16
(44)
(33)
(18)
17
-
0
18
-
0
19 20
-
0
20a 20b 20c 20d
- -
0 0
o/w securitization positions (negative amount) - o/w free deliveries(negativeamount) -
Deferred tax assetsarisingfrom temporarydifferences (amountabove10% threshold,net of relatedtax liabilitywherethe conditionsin 38 (3) aremet) (negativeamount)
21
-
0
54
Risk Report Pillar III 2018
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