Overview Of Minimum Capital Requirements And The Calculation Of Own Funds For The Preparation And Submission To The Legislative Provisions

Original Language Title: Pārskatu par minimālo kapitāla prasību un pašu kapitāla aprēķinu sagatavošanas un iesniegšanas normatīvie noteikumi

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/167482

Financial and capital market Commission Regulation No 165 in Riga in 2007 (30 November. 2. p. 49)
Overview of minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions Issued in accordance with the law of credit institutions article 50.8 sixth and eighth article 50.9 and financial instruments market law article 123.3 and 123.4 sixth eighth article i. General questions 1. provisions are binding on banks and investment brokerage firms that comply with capital adequacy regulatory requirements in accordance with the financial and capital market Commission (hereinafter the Commission) Regulation No 60 02.05.2007. "calculation of minimum capital requirements rules" (next the text of the rules in the MKP).
2. determine the order in which banks and investment brokerage company (hereinafter authority) shall prepare and submit reports on minimum capital requirements and own funds calculated individually, as well as consolidation consolidation group or subgroup level.
3. The provisions of the terms and abbreviations used correspond to the regulations and Commission MKP 30.11.2007. Regulations No. 166 "regulations of consolidated supervision rules" used terms and abbreviations.
4. the monetary unit used in reports is the monetary unit of the Republic of Latvia. Bank all amounts presented in thousands of lats, but the investment brokerage firm, in LCY.
5. additional explanations to fill in the report are annexed to these rules (see the annexes. Annex 1-13).
II. Reporting 6. the authority shall fix the minimum capital requirements and own funds calculations that accounts in accordance with the requirements of section 7, and having regard to the calculation of minimum capital requirements for a suitable approach.
7. the authority shall prepare: 7.1 "equity and minimum capital requirements summary report" in accordance with Annex 1;
7.2. "credit, counterparty credit and unpaid supply risk capital requirement calculation report (SP)" according to annex 2 and "Vērtspapirizēšan position calculation of capital requirements for credit risk review (SP)" according to annex 5, for the exposure classes and vērtspapirizēšan positions, which the credit risk for calculating capital requirements apply SP.
If the authority for part of the exposure categories of credit risk for calculating capital requirements apply, but part of the SP-IRB approach, the allocation of exposures exposure categories can use the IRB approach for the relevant categories of exposures in accordance with the provisions of paragraph 120 MKP;
7.3. "credit risk, counterparty credit risk, risk of unpaid deliveries and recoverable impairment risk capital requirement calculation report (IRB approach)" according to annex 3, and "the position of the Vērtspapirizēšan credit risk capital requirement calculation report (IRB approach)" according to annex 6 to the appropriate exposure class and vērtspapirizēšan positions, which the credit risk for calculating capital requirements apply to the IRB approach;
7.4. "settlement/delivery risk capital requirement calculation report" according to annex 7;
7.5. "equity credit risk capital requirement calculation report (IRB approach)" according to annex 4, if it uses the IRB approach for any exposure class in accordance with the provisions of paragraph 117 MKP's requirements, with the exception of the provisions of the MKP 148.6.,.,., 148.7 148.9 380.149. and as provided in paragraph 1;
7.6. the "debt capital requirements for position risk calculation report" according to annex 8, "equity position risk capital requirement calculation report" in accordance with Annex 9, "foreign currency risk capital requirement calculation report" according to annex 10, and "the commodities risk capital requirement calculation report" according to annex 11, respectively, those debt securities and equity securities positions, foreign exchange positions or positions for which the position risk, foreign currency risk and commodity risk capital requirements calculated in accordance with the provisions of title II of the MKP Chapter 3 1. 4, and the requirements of part 5;
7.7. "market risk capital requirement calculation report (RPVS (can) the internal model)" in accordance with annex 12. Accordingly, those debt and equity positions, the foreign-exchange positions or positions for which the position risk, foreign currency risk and commodity risk capital requirement calculation for the RPVS internal models;
7.8. "operational risk capital requirement calculation report" according to annex 13 no matter which approach or combination of approaches operational risk capital requirements. The report referred to in this paragraph does not prepare its investment brokerage company which, under the provisions of or MKP 77.78. requirements of paragraph need not be the expense of capital requirements for operational risk.
III. Reporting 8. Authority, except that the provisions referred to in paragraph 9 of the investment brokerage company, prepare: 8.1 7.1-7.7 reports referred to in the paragraph about the State of the report on the last date of the quarter and shall be submitted to the Commission to review the quarter following 20 months in date;
8.2. the report referred to in paragraph 7.8. on the State of the last date of the reporting year and submitted to the Commission by the following year in April 20, when the capital requirements for operational risk shall apply to the calculation of the KPI, standardized alternative standardised approach, or the provisions of 290.2.1 or MKP. the approach referred to in paragraph 290.2.2. If the authority operational risk capital requirements for the calculation of operational risk advanced measurement approach or rule 290.2.3, MKP 290.2.4. or 290.2.5. the approach referred to in paragraph 1, it shall prepare the report referred to in paragraph 4.8 of the status of the report on the last date of the quarter and shall be submitted to the Commission to review the quarter following 20 months.
9. investment brokerage company who meet financial instruments market law, the first paragraph of article 120 of the requirements of paragraph 3, be prepared: 9.1 7.1-7.7 reports referred to in the paragraph about the condition of the last revised date and submitted to the Commission by next month's 20. date;
9.2. the report referred to in paragraph 7.8. in accordance with the requirements of paragraph 8.2.
10. the consolidation group shall prepare the responsible authority: 10.1 the review referred to in paragraph 7.1 of the situation report of 30 June and 31 December and submitted to the Commission to review the august 1 and to the following year February 1;

10.2.7.2-7.7 reports referred to in the paragraph about the State of reporting on June 30 and December 31 of the reporting year concerned until august 1, and the following year February 1, and submit to the Commission at its request;
10.3. the report referred to in paragraph 4.8 of the status of the review on the last date of the reporting year, the following year 20 April and submitted to the Commission, at its request, if capital requirements for operational risk shall apply to the calculation of the KPI, standardized alternative standardised approach, or the provisions of 290.2.1 or MKP. the approach referred to in paragraph 290.2.2. If the operational risk capital requirements for the calculation of operational risk advanced measurement approach or rule 290.2.3, MKP 290.2.4. or the approach referred to in paragraph 290.2.5, the consolidation group of the responsible authority shall prepare the report referred to in paragraph 4.8 of the situation report on June 30 and December 31 of the reporting year concerned until august 1, and the following year February 1, and submit to the Commission at its request.
11. the report shall be drawn up in accordance with Commission Regulation No 156 16.07.2004. "electronically submit statistical reports preparation and dispatch rules".
12. If the Commission finds that the report has been prepared in error, it will be announced in the report to the applicant. If the Commission has not indicated otherwise, corrected report shall be submitted not later than the second working day after notification of the existence of the error from the Commission.
IV. final question 13. Regulations include legal provisions arising from: 13.1. European Parliament and Council of 14 June 2006 on the directive 2006/48/EC relating to the taking up and pursuit of the business of credit institutions (recast);
13.2. European Parliament and Council of 14 June 2006, Directive 2006/49/EC on the capital adequacy of investment firms and credit institutions.
Financial and capital market Commission Chairman U. When attachments ZIP 154 kb annex 1 financial and capital market Commission 30.11.2007. Regulation No 165 "report on minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions", the name: code: application level (individual, group consolidation, consolidation subgroup) and the minimum capital requirement of 200 summary statement. the year ____ ____ ____ ____ ____ ____ ____ (reporting period) name of the position the position code Summa1 references and comments, the formula A B 1 2 equity 1 = 1.1 + 1.2 + 1.3 + 1.6 + 1.7 1.4 + or = 1.5 + 1.6 + 1.7 1.1 first level capital Under first level capital. 1.1.1 1.1.2 1.1.3 + = + + 1.1.4 + Under 1.1.5 capital 1.1.1.1 1.1.1.2 1.1.1.3 the 1.1.1 = + + + 1.1.1.4 t.sk. not innovative tools, which the legislation as limiti2 1.1.1 see 1.1.5.2 to heading.
innovative tools, which the legislation as limiti2 1.1.1 ** see 1.1.5.3. position.
Share capital in accordance with the provisions of the MKP 1.1.1.1 the requirements of paragraph 342.1
Own shares in the property of the Authority (-) according to paragraph 1.1.1.2 of the provisions of paragraph 342.6.1 MKP.
1.1.1.3 share premium in accordance with the provisions of paragraph 342.2 MKP.
Other appropriate capital elementi2 1.1.1.4 in accordance with the provisions of Directive 2006/48/EC, the first sentence of article 57 (a), even if the instruments are classified as liabilities in accordance with IAS/IFRS or equivalent requirements.
According to spare 1.1.2.1 1.1.2.2 1.1.2.3 1.1.2 = + + + + + b 1.1.2.4 1.1.2.4 1.1.2.5 and 1.1.2.6 + spare capital other reserves and profit or loss brought forward 1.1.2.1 = 1.1.2.1.01 + 1.1.2.1.02 in accordance with the provisions of the MKP and 342.4 point 342.3 requirements, excluding financial liabilities and investment property fair value changes, which included respectively 1.1.2.6.07. or 1.1.2.6.11. position. Consolidation the consolidation group and subgroup levels-in accordance with Commission Regulation No 166 30.11.2007. "regulations of consolidated supervision" 19.1. points in relation to the requirements of paragraph 19.1.2 requirements, excluding financial liabilities and investment property fair value changes, which included respectively 1.1.2.6.07. or 1.1.2.6.11. position. According to the FINREP ≈: reserve capital and other reserves + previous years retained earnings or loss (excluding financial liabilities and investment property fair value changes, which included 1.1.2.6.07, respectively. or 1.1.2.6.11.).
Reserve capital and other reserves, revaluation reserve and the previous year audited retained profits or losses under the FINREP 1.1.2.1.01: spare capital and other reserves + previous years retained earnings or loss + revaluation reserves.
Reserve capital and other reserves and profit or loss, which consists of the estimated fair value of the investment property and financial obligations of the credit institution's own quality assessment changes, and revaluation reserves, which are transferred to the appropriate headings, subheading 1.1.2.1.02 1.1.2.6 If revaluation reserve and the financial commitment and investment property changes in the fair value of the total is positive, it shows 1.1.2.1.02 position with a minus sign. If the revaluation reserve and financial obligations and the fair value of investment property total is negative, it displays the heading 1.1.2.1.02 as a positive value.
Minority līdzdalība3 1.1.2.2.01 + 1.1.2.2.02 + 1.1.2.2.03 1.1.2.2 = consolidation and consolidation of subgroups of the group level – in accordance with Commission Regulation No 166 30.11.2007. "regulations of consolidated supervision regulations" in paragraph 19.1. in regard to the requirements of paragraph 19.1.1, excluding financial liabilities and investment property fair value and revaluation reserves, which include the relevant subheading of heading 1.1.2.6. ≈ FINREP: minority interest (except 1.1.2.6 corresponding subheadings of heading included in revaluation reserves and financial obligations and the fair value of investment property changes).
t.sk. an innovative instrument that legislation as limiti2 1.1.2.2 see 1.1.5.2 to heading.
innovative tools, which the legislation as limiti2 1.1.2.2 ** see 1.1.5.3. position.
Minority interests (t.sk. revaluation reserves and financial obligations and the fair value of investment property changes) 3 1.1.2.2.01 ≈ FINREP: minority interest.

Minority interests, which transferred to the position of apakšpozīciju3 1.1.2.2.02 1.1.2.6. In accordance with the provisions of the MKP 343.4.-344) (343.6 and requirements. If the revaluation reserve and the financial commitment and investment property changes in the fair value of the total is positive, it shows 1.1.2.2.02 position with a minus sign. If the revaluation reserve and financial obligations and the fair value of investment property total is negative, it displays the heading 1.1.2.2.02 as a positive value.
Minority interests korekcija3 (-) 1.1.2.2.03 minority interests, which do not meet the first level of capital.
The current year's audited earnings = 1.1.2.3.01 + 1.1.2.3.02 1.1.2.3 current year audited earnings in the current year 1.1.2.3.01 audited profit after all the necessary reductions in accordance with the provisions of paragraph MKP 342.5.
The current year's audited profit, which is transferred to the 1.1.2.6.07. or 1.1.2.6.11. subheading 1.1.2.3.02 in the current year's audited profit, which includes financial obligations and the fair value of investment property changes. If the financial commitment and investment property changes in the fair value of the total is positive, it shows 1.1.2.3.02 position with a minus sign. If the financial obligations and the fair value of investment property total is negative, it displays the heading 1.1.2.3.02 as a positive value.
Current year losses (-) 1.1.2.4 = Min [(1.1.2.4.01 + 1.1.2.4.02); 0] in accordance with the provisions of paragraph 342.6.3 of the MKP.
Current year's losses or not audited earnings 1.1.2.4.01 current operating year or not audited earnings.
Current year's losses or profits audited part, which is transferred to the 1.1.2.6.07. or 1.1.2.6.11. subheading 1.1.2.4.02 current year loss or non-audited profit, which includes financial obligations and the fair value of investment property changes. If the financial commitment and investment property changes in the fair value of the total is positive, it shall be disclosed. 02 1.1.2.4. position with a minus sign. If the revaluation reserve and financial obligations and the fair value of investment property total is negative, it shall be disclosed. 02 1.1.2.4. position as a positive value.
The current year's audited earnings or the current year loss 1.1.2.4 audited b = b + b 1.1.2.4 1.1.2.4.01.02 current year audited loss (-) b. 01 current operating 1.1.2.4 year audited loss.
Current year audited loss, which is transferred to the 1.1.2.6.07. or 1.1.2.6.11. subheading 1.1.2.4 b. 02 current year audited loss, which includes financial obligations and the fair value of investment property changes. If the financial commitment and investment property changes in the fair value of the total is positive, it shows 1.1.2.4 b. 02. position with a minus sign. If the financial obligations and the fair value of investment property total is negative, it shall be disclosed 1.1.2.4 b. 02. position as a positive value.
Profits calculated by the capitalisation of future income from the (-) vērtspapirizēšan 1.1.2.5 the provisions under paragraph 342.6.7 MKP.
The first level of the equity revaluation reserves and fair value changes = 1.1.2.6.01 + ... 1.1.2.6 + 1.1.2.6.16 reporting purposes all of the previous and the current year's financial obligation and the fair value of investment property changes and the revaluation reserve is included in heading 1.1.2.6. In accordance with the provisions of the MKP 343.4., 343.5. requirements of paragraph 343.6 and determine the position and inserted into the second level in the capital.
Financial assets available for sale-equity securities-rezerve2 Include the revaluation of available-for-sale financial 1.1.2.6.01 assets-equity-cash flow hedge (see. 1.1.2.6.09. position). According to the FINREP ≈ appropriate funds for: and the rest of the reserves + minority interest: revaluation reserves.
Financial assets available for sale-equity securities-revaluation reserves korekcija2 1.1.2.6.02 If 1.1.2.6.01 in subheading reflected in the revaluation reserve is positive, then it shall be reduced by 1.1.2.6.02 subheading 100 percent.
Available for sale financial assets-loans and receivables-rezerve2 1.1.2.6.03 Include the revaluation of available-for-sale financial assets-loans and receivables-cash flow hedge (see also 1.1.2.6.09.). According to the FINREP ≈ appropriate funds for: and the rest of the reserves + minority interest: revaluation reserves.
Available for sale financial assets-loans and receivables – revaluation reserve korekcija2 1.1.2.6.04 If 1.1.2.6.03 in subheading reflected in the revaluation reserve is positive, then it shall be reduced by 1.1.2.6.04 subheading 100 percent.
The other available-for-sale financial assets revaluation reserve 1.1.2.6.05 comprises all of available-for-sale financial asset revaluation reserve. This position also includes other available-for-sale financial assets cash flow hedging (see also 1.1.2.6.09.1A) If, when calculating consolidation group or subgroup level, the consolidation of the subsidiaries of a Member State or of the MKP rules referred to in annex 5, foreign law is defined in the following calculation. According to the FINREP ≈ appropriate funds for: and the rest of the reserves + minority interest: revaluation reserves.
The other available-for-sale financial assets revaluation reserve adjustment 1.1.2.6.06 If 1.1.2.6.05 in subheading reflected in the revaluation reserve is positive, then it shall be reduced by 1.1.2.6.06 subheading 100 percent.
Financial liabilities fair value changes authorities credit quality assessment changes ≈ 1.1.2.6.07 under: current activities of FINREP annual profits in the corresponding part of the capital and the other + reserves reserves and past year part of retained earnings + minority interest: other (if associated with income).
Financial liabilities fair value adjustment same institutions credit quality assessment changes 1.1.2.6.08 If 1.1.2.6.07 in subheading reflected changes in the fair value is positive, then they reduce the subheadings 1.1.2.6.08 for 100 percent. See paragraph 344 of the provisions of the MKP.

Cash flow hedge revaluation reserve, which is not related to available-for-sale financial assets available-for-sale 1.1.2.6.09 does not include financial assets cash flow hedging. However, if a cash flow hedge is related to the available-for-sale financial assets "neutralization", cash flow hedge may be included in heading 1.1.2.6.09. According to the FINREP ≈ appropriate funds for: and the rest of the reserves + minority interest: revaluation reserves.
Cash flow hedging reserve for revaluation adjustment 1.1.2.6.10 If 1.1.2.6.09 in subheading reflected in the revaluation reserve is positive, then it shall be reduced by 1.1.2.6.10 subheading 100 percent. See paragraph 344 of the provisions of the MKP.
The fair value of investment property changes according to the FINREP ≈ 1.1.2.6.11: current year's profit or loss according to the proportion of capital + reserves and other reserves and past year part of retained earnings + minority interest: other (if associated with income).
Investment property fair value adjustment 1.1.2.6.12 If 1.1.2.6.11 in subheading reflected changes in the fair value is positive, then they reduce the subheadings 1.1.2.6.12 for 100 percent.
Fixed asset revaluation reserve in accordance with: 1.1.2.6.13 ≈ FINREP corresponding revaluation reserves (positive in the asset revaluation reserve) + minority interests: revaluation reserves (positive in the asset revaluation reserve).
Fixed asset revaluation reserve adjustment 1.1.2.6.14 If 1.1.2.6.13 in subheading reflected in the revaluation reserve is positive, then it shall be reduced by 1.1.2.6.14 subheading 100 percent.
Other revaluation 1.1.2.6.15 ≈ rezerves2 in accordance with: the corresponding revaluation FINREP reserves + minority interests: revaluation reserves.
Other revaluation reserves korekcija2 1.1.2.6.16 If 1.1.2.6.15 in subheading reflected in the revaluation reserve is positive, then it shall be reduced by 1.1.2.6.16 subheading 100 percent.
Overall risk 1.1.3 rezerve2 in accordance with the provisions of Directive 2006/48/EC, the first sentence of article 57 (c) (if applicable, in accordance with financial reporting standards).
Legislation provides other appropriate first level capital elementi2 = + + 1.1.4 + 1.1.4.4 1.1.4.1 1.1.4.2 1.1.4.3 t.sk. not innovative instruments for which statutory limits must see 1.1.5.2. position.
innovative instruments for which statutory limits refer to the heading of 1.1.4.2 1.1.5.3.
the difference between the total value of positive (positive filter), for the first time in the preparation of financial statements in accordance with IAS/IFRS 1.1.4.3 other 1.1.4.4 not listed above Include filters, which use first level capital increases.
Other first-tier capital elements reducing (-) 1.1.5 = + + + 1.1.5.4 1.1.5.1 1.1.5.2 1.1.5.3 intangible assets (-) 1.1.5.1 in accordance with provisions of paragraph 342.6.2 MKP (include any goodwill which has reduced tier one capital (the first consolidation difference) 1.1.2.1. position).
Innovative instruments not overshoot over the law limitiem2 (-) * and *, 1.1.2.2 1.1.5.2 1.1.1 1.1.4.1. for innovative instruments not excess over permissible in relation to the first level of capital.
The innovative tools of excess over legislation limitiem2 (-) laid down 1.1.5.3 1.1.1 **, ** and 1.1.2.2 1.1.4.2. for innovative instruments that indicated the excess over permissible in relation to the first level of capital.
Statutory other tier one capital, absorbing elements (-) = 1.1.5.4.1 + 1.1.5.4.2 1.1.5.4 the negative difference between the total amount (negative filter), for the first time in the preparation of financial statements in accordance with IAS/SFPS2 (-) 1.1.5.4.1 (-) 1.1.5.4.2 in accordance with the provisions of paragraph 342.6.6 MKP requirements reflect the loss, calculated in accordance with the provisions of annex 7 of the MKP, part 2, paragraph 14.
Second level capital 1.2 the appropriate second level capital in accordance with the provisions of paragraph 343 MKP (second level capital total cannot exceed the first level capital). 1.2.1 1.2.2 1.2.3 = + + tier-1 capital group the appropriate second level 1.2.1 equity group 1 element. 1.2.1.1 1.2.1.2 1.2.1.3 + = + + + + + 1.2.1.7 1.2.1.4 1.2.1.5 1.2.1.6 + 1.2.1.8.
Not innovative and innovative instrument for the excess over the statutory limits, which is included in tier 1 capital. grupā2 1.2.1.1 first level capital limit excess (see heading 1.1.5.2 and 1.1.5.3), which include the appropriate tier 1 capital group. =-(1.1.5.2 + 1.1.5.3) first level of capital corresponding to the change in fair value and revaluation reserve total, included in the tier 1 capital group in accordance with the provisions of the MKP 1.2.1.2 of 343.4.-the requirements of paragraph 343.6. = 1.2.1.2.01 + ... + 1.2.1.2.05 financial assets available for Sale-equity securities-revaluation reserve included in tier 1 capital. grupā2 1.2.1.2.01 All or part of the amount included in heading 1.1.2.6.02.
The other available-for-sale financial assets revaluation reserve included in tier 1 capital group 1.2.1.2.02 in accordance with the provisions of paragraph 343.6 MKP (45% of the 1.1.2.6.06. line included in the revaluation reserve adjustments).
Investment property fair value changes, included in the tier 1 capital group 1.2.1.2.03 in accordance with the provisions of paragraph 343.5 MKP (45% of the 1.1.2.6.12. line included in the revaluation reserve adjustments).
Fixed asset revaluation reserve included in tier 1 capital group 1.2.1.2.04 in accordance with the provisions of paragraph 343.4 MKP (70% of the 1.1.2.6.14 included in the heading revaluation reserve adjustments).
Other revaluation reserves included in tier 1 capital. grupā2 1.2.1.2.05 All or part of the amount included in heading 1.1.2.6.16, and any other adjustments that are not explicitly listed above.
Other revaluation 1.2.1.3 rezerves2 in accordance with the provisions of Directive 2006/48/EC, the first sentence of article 57 (d).
Assets revaluation reserve, formed in accordance with the provisions of Directive 86/635/EEC requirements (standardised approach) 2 1.2.1.4 in accordance with Directive 2006/48/EC, the first sentence of article 57 (e).
1.2.1.5 Citi2


In accordance with the provisions of Directive 2006/48/EC, the first sentence of article 57 (f) with regard to Directive 2006/48/EC, article 63 (1) of the regulation.
Perpetual preferred shares with dividend accrual and other instruments 1.2.1.6 under the provisions of paragraph 343.3 MKP.
Savings and value adjustment of excess over PZ (positive result) under the IRB approach in accordance with the provisions of the MKP 1.2.1.7 of the requirements of paragraph 343.7
Legislation provides other appropriate second level capital group 1 elementi3 reflects the minority 1.2.1.8, corresponding to the second level capital group 1 elements in accordance with Commission Regulation No 166 30.11.2007. "regulations of consolidated supervision" 19.2. points.
Tier 2 capital group the appropriate second level 1.2.2 capital 2. the total of the items in the group in accordance with the provisions of paragraph 346 of MKP. = 1.2.2.1 + 1.2.2.2 + 1.2.2.3 + 1.2.2.4 + credit created 1.2.2.5 as cooperatives, members saistības2 1.2.2.1, in accordance with the provisions of Directive 2006/48/EC, the first sentence of article 57 (g).
Fixed period to preferred shares with dividend accrual rules under 1.2.2.2 MKP requirements of 343.2.
Subordinated capital 1.2.2.3 under provisions of 343.1. MKP and the requirements of paragraph 347.
Legislation provides other appropriate second level capital group 2 elementi3 reflect the minority 1.2.2.4, corresponding to the second level capital group 2 elements in accordance with Commission Regulation No 166 30.11.2007. "regulations of consolidated supervision" 19.2. points.
Tier 2 capital group the elements limit exceedances (-) 1.2.2.5 under provisions of paragraph 346 MKP.
Second level capital relief elements (-) = 1.2.3.1 1.2.3 + second level capital 1.2.3.2 limit exceedances (-) 1.2.3.1 in accordance with the provisions of paragraph 343 of MKP. Second tier capital elements of reduction shown in 1.2.3.2. heading may be deducted before the second level capital limit for the calculation of the surplus, if a calculation or consolidation the consolidation group sub level subsidiaries of a Member State or of the MKP rules referred to in annex 5, foreign law is definitely heading to be included in 1.2.3.2 elements and their arrangement to deduct from tier two capital.
Legislation provides other appropriate second level capital elementi2 of reduction (-) 1.2.3.2 first level and second level of equity capital reduction = 1.3 1.3.1 + ... + or = 1.3 1.3.11. T1 + T2 t.sk 1.3. from the first tier capital 1.3. In accordance with the provisions of the T1 MKP-348 and 349 requirements.. First level capital (1.1) a reduction of at least 50 percent of the positions that reduce 1.3 for 1.3.11. position (see 1.3. T2 line). See also 1.4. position. 1.3.11. the position in the case of the reduction of the equity capital report from the first level and second level of equity capital, using a different ratio in accordance with the provisions of Directive 2006/48/EC, article 61, paragraph 1, if, when calculating consolidation group or subgroup level, the consolidation of the subsidiaries of a Member State or of the MKP rules referred to in annex 5, foreign law is defined in the following calculation.
from the second level capital 1.3. Under T2 rule 348. MKP and the requirements of paragraph 349. Excess, if 50 percent of the positions exceeds 1.3 1.2. position report from 1.1. position, thus including 1.3. T1 position. See 1.5. position. 1.3.11. the position in the case of the reduction of the equity capital report from the first level and second level of equity capital, using a different ratio in accordance with the provisions of Directive 2006/48/EC, article 61, paragraph 1, if, when calculating consolidation group or subgroup level, the consolidation of the subsidiaries of a Member State or of the MKP rules referred to in annex 5, foreign law is defined in the following calculation.
Qualifying holdings in other credit and financial institutions in capital (-) 3.1 in accordance with the provisions of paragraph 348.1 MKP requirements pursuant to rule 348. MKP and the requirements of paragraphs 349.
Investment in other credit and financial institutions subordinated capital and other capital items, in which the institution has a significant interest (-) 1.3.2 in accordance with the provisions of paragraph 348.1 MKP requirements pursuant to rule 348. MKP and the requirements of paragraphs 349.
Limit established for investment in the credit and financial institutions, subordinated capital in the equity capital and other capital items, in which the institution is not a qualifying holding, surplus (-) 1.3.3 under the provisions of paragraph 348.2 MKP requirements pursuant to rule 348. MKP and the requirements of paragraphs 349.
Investments of insurance companies, reinsurers and insurance holding company share capital in which the institution directly or indirectly owns 20% or more of the share capital or the number of voting shares (a) in accordance with the provisions of the MKP 1.3.4 to 348.3. requirements of paragraph, subject to the provisions of the MKP and 348.349. the requirements of point. Note that the subsidiaries of a Member State or of the MKP in annex 5 rules that foreign law may not apply the same reduction of capital referred to in 1.3.4. position (in accordance with the provisions of Directive 2006/48/EC, the requirements of article 59), but can be applied to the conglomerate's capital adequacy calculation 1, 2, or 3. method of the Directive 2002/87/EC annex 1 (Commission Regulation No 21.04.2006.84 "rules on the financial conglomerate's capital adequacy calculation procedure and on the provision of information on significant risk concentration and significant intra-group transactions" Annex 1).
Investments of insurance companies, reinsurers and insurance holding company in other capital items, which the Authority owns, directly or indirectly, 20% or more of the share capital or voting shares (-) 1.3.5


In accordance with the provisions of paragraph 348.3 MKP requirements pursuant to rule 348. MKP and the requirements of paragraphs 349. Note that the subsidiaries of a Member State or of the MKP in annex 5 rules that foreign law may not apply the same reduction of capital referred to in 1.3.4. position (in accordance with the provisions of Directive 2006/48/EC, the requirements of article 59), but can be applied to the conglomerate's capital adequacy calculation 1, 2, or 3. method of the Directive 2002/87/EC annex 1 (Commission rules 21.04.2006. Nr. 84 "rules on the financial conglomerate's capital adequacy calculation procedure and on the provision of information on significant risk concentration and significant intra-group transactions" Annex 1).
The law specified the specific first level and second level capital capital decrease (-) in the 1.3.6 in accordance with the provisions of paragraph 348.4 MKP requirements-special reserve surplus over according to IAS/IFRS created savings, reduced by the product of the exposure so that the calculated special provisions, specific risk and 8 percent.
Additional information: the first level and second level capital total large exposures and significant participation restriction calculation UR1.3.LRD = 1.1 + (1.2-1.2.1.7) + 1.3.1 1.3.2 1.3.3 1.3.4 + + + + + + 1.3.10. However, 1.3.5 1.3.6, making the following calculation, the above formula can also contain other elements, if the calculation or consolidation the consolidation group sub level subsidiaries of a Member State or of the MKP rules referred to in annex 5, the foreign law requires a specific definition of large equity exposures and essential restriction for participation.
Set the position of the vērtspapirizēšan risks, which are not included in the risk-weighted assets (-) 1.3.7 in accordance with provisions of paragraph 348.7 MKP.
Equity securities and PZ PZ in excess savings over non-secure debts and the value of correction (negative result) under the IRB approach (-) 1.3.8 in accordance with provisions of paragraph 348.6 MKP.
Legislation significant participation limit excess in the capital, which is not a financial authority (5). (-) 1.3.9 in accordance with the provisions of Directive 2006/48/EC and of article 120 article 2, paragraph 122.
Unpaid deliveries from the fifth working day after second contractual payment or delivery date to the termination of the contractual obligations (-) in accordance with the provisions of the MKP 1.3.10 to 348.5. point requirements.
Legislation as other specific first level and second level of equity capital (-) 1.3.11 samazinājumi2 in accordance with the provisions of Directive 2006/48/EC, paragraph 1 of article 61.
The first tier capital total 1.4 = 1.1 + 1.3. T1 second level capital total 1.5 = 1.2 + 1.3. T2 used third-level capital 1.6 under rule 351. MKP and the requirements of paragraph 354. 1.6.1 1.6.2 1.6.3 + = + + 1.6.4 1.6.5 1.6.6 1.6.7 + + the + second tier capital limit excess that carried over into the third-level kapitālu2 1.6.1, in accordance with the provisions of Directive 2006/49/EC article 13, paragraph 5, subject to the requirements of Directive 2006/49/EC in paragraph 2 (c). Second level capital limit excess (see 1.2.3.1 line) that is suitable for inclusion in the third level in the capital.
Trading portfolio NET peļņa2 1.6.2 in accordance with Directive 2006/49/EC article 13, paragraph 2 (b). Include gains or losses arising from less liquid positions due to value adjustments in accordance with the provisions of Directive 2006/49/EC, annex 7, part B, point 14-15.
1.6.3 subordinated liabilities in accordance with the provisions of paragraph 351 MKP.
No cash aktīvi2 (-) 1.6.4 in accordance with Directive 2006/49/EC article 13, paragraph 2 (d).
The limit laid down in the third-level capital surplus (-) 1.6.5.

In accordance with the provisions of paragraph 353 of MKP.
Additional information: equity (t.sk. use third-level capital) large exposures the calculation of limit UR1.6.LRD = UR1.3.LRD + 1.6 Yet, making the following calculation, the above formula can also contain other elements (e.g., heading 1.3.9 items) If, when calculating consolidation group or subgroup level, the consolidation of the subsidiaries of a Member State or of the MKP rules referred to in annex 5, the foreign law requires a specific definition of large equity exposure limit.
Other third-level capital (-) samazinājums2 1.6.6 such as the amount of equity exposure limit excess.
Unused third-level capital (-) 1.6.7 in accordance with the provisions of paragraph 355 MKP. =-Max [1.6.1 1.6.2 1.6.3 1.6.4 + + + + + 1.6.6-2.3 * 1.6.5 66.7%; 0] equity (-) = samazinājums2 + another 1.7 1.7.1 1.7.2 samazinājums2 equity participation by insurance companies 1.7.1, reinsurers and insurance holding company share capital under prasībām2 1.7.2 of the transitional period in accordance with the provisions of Directive 2006/48/EC, article 154 of the transitional period, the requirements of paragraph 4.
Additional information the accrual of debts and uncertain value adjustment total surplus (+) or deficit (-) for those exposures where the capital requirements calculated in accordance with the IRB approach 1.8 1.8.1 = 1.8.1.1 + unsafe 1.8.1.2 savings and value adjustments of receivables total for those exposures where the capital requirements calculated in accordance with the provisions of the IRB approach 1.8.1.1 unsafe debts and the value of the adjustment for those exposures referred to in the provisions of annex 6 of the MKP was in paragraph 36.
URt.sk.: general provision/impairment will jointly evaluate financial assets * ≈ FINREP 1.8.1.1: joint assessment of impairment of financial assets.
special provision/impairment individually assessed financial assets: 1.8.1.1 ** ≈ FINREP individually assessed impairment of financial assets.
statutory and other specific provisions for unsecured debt and the value of the correction included uncertain debts provision and value adjustment total surplus (+) or deficit (-) in the calculation of those exposures which the capital requirement calculated in accordance with the IRB pieeju2 1.8.1.1 ***


Include those exposures that the capital requirements calculated in accordance with the IRB approach, the calculated savings unsafe debts and the value of the adjustment, if they are not already included in 1.8.1.1 or 1.8.1.1 ** position and if they include heading in 1.8.1 surplus (+) or deficit (-) in the calculation.
PZ (-) 6. provisions 1.8.1.2 MKP annex, paragraph 36 PZ, calculated in accordance with the provisions of annex 6 of the MKP was 30, 31 and 35 points.
Subordinated capital, gross 1.8.2 without taking into account the subordinated capital reduction over the last five years before the time of repayment of the loan in accordance with the provisions of paragraph 347 of the MKP.
The minimum initial capital in accordance with 1.8.3 21 the law of credit institutions and to the requirements of paragraph 59 and in accordance with the financial instruments market law 120. the first paragraph of article 6, paragraph 1-3.




The capital requirement calculated summary 2 = 2.1 + 2.2 + 2.3 + 2.4 + 1.6 (except for IBS that capital requirements calculated in accordance with the provisions of the MKP 77., paragraph 78. or 80). IB in accordance with the provisions of paragraph 77 of the MKP requirements = Max [2.1 + 2.2 + 2.3 + 2.6, 2.5] IB in accordance with the provisions of paragraph 78 MKP requirements = 2.1 + 2.2 + 2.3 + 2.5 + 2.6 IB in accordance with the provisions of paragraph 80 MKP requirements = 2.1 + 2.2 + 2.3 + Min [2.4, (12/88) * max (2.1 + 2.2 + 2.3, 2.5)] + 2.6 (replaces the factor with high multiplier in accordance with the provisions of the MKP 80. the last sentence of the paragraph).
t.sk. the IB in accordance with the provisions of paragraph 77 of the MKP requirements 2a IBS in accordance with the provisions of paragraph 77 of the MKP requirements = Max [2.1 + 2.2 + 2.3 + 2.6, 2.5] t.sk. IB in accordance with the provisions of paragraph 78 MKP requirement 2b IB in accordance with the provisions of paragraph 78 MKP requirements = 2.1 + 2.2 + 2.3 + 2.5 + 2.6 t.sk. IB in accordance with the provisions of paragraph 80 MKP requirements 2 c IB in accordance with the provisions of paragraph 80 MKP requirements = 2.1 + 2.2 + 2.3 + Min [2.4, (12/88) * max (2.1 + 2.2 + 2.3, 2.5)] + 2.6 (replaces the factor with high multiplier in accordance with the provisions of the MKP 80. the last sentence of the paragraph).
Credit risk, counterparty credit risk, risk reduction in recoverable value and unpaid supply risk capital requirements total 2.1 2.1.1 2.1.2 = + standardised approach (SP) 2.1.1 = (2.1.1.1 or 2.1.1.1 (b)) + 2.1.1.2 2.1.1.1-if the Authority's exposure risk weighted value calculation for the standardised approach. 2.1.1.1 (b)-if the Authority's exposure risk weighted value calculation shall apply both to the standardised approach and the IRB approach. In this case, the reporting purposes authority may divide the exposure categories in accordance with the provisions of paragraph 120 of MKP.
Exposure categories in accordance with the SP, except positions vērtspapirizēšan 2.1.1.1 exposure categories the total capital requirements calculated in accordance with the SP, except vērtspapirizēšan. Distribution of exposure categories of exposures in accordance with the provisions of paragraph 97 of the MKP. = 2.1.1.1.01 +. .. + 2.1.1.1.15 central Governments or central banks 2.1.1.1.01 in accordance with Annex 2. Claims or contingent claims.
Regional or local government 2.1.1.1.02 in accordance with Annex 2. Claims or contingent claims.
State institutions in accordance with 2.1.1.1.03 annex 2. Claims or contingent claims.
The international development bank 2.1.1.1.04 in accordance with Annex 2. Claims or contingent claims.
International organisations in accordance with 2.1.1.1.05 annex 2. Claims or contingent claims.
Authorities in accordance with 2.1.1.1.06 Appendix 2. Claims or contingent claims.
Company 2.1.1.1.07 in accordance with Annex 2. Claims or contingent claims.
Small portfolio of exposures in accordance with 2.1.1.1.08 annex 2. Claims or contingent claims.
Secured by real estate in 2.1.1.1.09 in accordance with Annex 2. Claims or contingent claims.
The delayed exposures 2.1.1.1.10 in accordance with Annex 2. Claims or contingent claims.
High risk categories for exposure 2.1.1.1.11 in accordance with Annex 2. Claims or contingent claims.
Covered bonds 2.1.1.1.12 in accordance with Annex 2. Requirements.
Short-term claims on institutions and corporates 2.1.1.1.13, in accordance with Annex 2.
Certificates of investment funds (IFS) 2.1.1.1. According to annex 14. Requirements.
Other items in 2.1.1.1.15 in accordance with Annex 2.
Exposure class under the IRB approaches, except positions vērtspapirizēšan 2.1.1.1 (b) categories of exposures calculated total capital requirements in accordance with SP + b = 2.1.1.1.06 b. 01 + 2.1.1.1 ... + b. 06 see 2.1.1.1 explanations as 2.1.1. position. The distribution of exposures of the MKP mentioned in paragraph 120 of the rules of the categories, subject to the provisions of the MKP 121.122, 124, 125, 127, 128, 139, 140, and requirements.
The Central Government and the central bank in accordance with 2.1.1.1 (b). 01 annex 2. Claims or contingent claims.
Authorities in accordance with 2.1.1.1 (b) Annex 2 02. Claims or contingent claims.
Company b in accordance with 2.1.1.1.03 annex 2. Claims or contingent claims.
Small portfolio of exposures in accordance with 2.1.1.1 (b). 04 annex 2. Claims or contingent claims.
Equity securities in accordance with 2.1.1.1 (b). 05 annex 2. Claims or contingent claims.
Other assets that do not have credit debts 2.1.1.1 (b). 06 no connection with any of the attachments. Credit risk capital requirement shall be calculated as the exposures, broken down by exposure category "other assets, other than debts of credit" risk weighted multiplied by 8 percent (see. 6. the provisions of annex MKP 3. paragraph 76 of part and paragraph 27 of part 1 requirements).
Vērtspapirizēšan in accordance with SP 2.1.1.2 according to annex 5.
To the internal ratings based approach (IRB approach) 2.1.2.1 2.1.2.2 2.1.2.3 2.1.2 = + + + + 2.1.2.4 2.1.2.5 IRB approach without using the same adjustments in certain grades or SNZ 2.1.2.1 = 2.1.2.1.01 + 2.1.2.1.02 + 2.1.2.1.03 the Central Government and the central bank, in accordance with Annex 2.1.2.1.01.
Authorities in accordance with Annex 2.1.2.1.02.
Company 2.1.2.1.03 in accordance with annex 3.
IRB approach, using the same adjustments in certain grades or SNZ 2.1.2.2 = 2.1.2.2.01 + 2.1.2.2.02 + 2.1.2.2.03 + 2.1.2.2.04 the Central Government and the central bank, in accordance with Annex 2.1.2.2.01.
Authorities in accordance with Annex 2.1.2.2.02.
Company 2.1.2.2.03 in accordance with annex 3.
Small portfolio of exposures in accordance with Annex 2.1.2.2.04.

Equity securities under the IRB approach under annex 4 2.1.2.3.
Vērtspapirizēšan positions under the IRB approach under annex 6 2.1.2.4.
Other assets that do not have credit debts 2.1.2.5 not associated with an attachment. Credit risk capital requirement shall be calculated as the exposures, broken down by exposure category "other assets, other than debts of credit" risk weighted multiplied by 8 percent.
Settlement/delivery of the risk capital requirement 2.2 in accordance with Annex 7.
The position of the foreign currency and commodity risk capital requirements total 2.3 2.3.1 2.3.2 position = + foreign currency and commodity risk total capital requirements in accordance with SP 2.3.1 2.3.1.1 + + + = 2.3.1.2 2.3.1.3 the Negotiable debt instruments 2.3.1.4 2.3.1.1 in accordance with Annex 8.
Equity instruments in accordance with Annex 9 2.3.1.2.
Foreign currency, in accordance with annex 10 2.3.1.3.
2.3.1.4 the goods in accordance with the annex.
The position of the foreign currency and commodity risk total capital requirements using internal models RPVS 2.3.2 in accordance with annex 12.
Capital requirements for operational risk 2.4 2.4.1 2.4.2 2.4.3 = + + IB in accordance with the provisions of the MKP 77.78. point requirements or capital requirements for operational risk is equal to zero.
The KPI approach 2.4.1 in accordance with annex 13.
Standardised or alternative standardised approach 2.4.2 in accordance with annex 13.
Developed operational risk measurement approach, in accordance with annex 13 2.4.3.
Capital requirements, which is equal to about 25 percent from the previous year's total of fixed costs in 2.5 IB in accordance with the provisions of the MKP 77., paragraph 78. or 80. See also the provisions of paragraph 82 of the MKP and financial instruments market law article 121 second paragraph of point 2.
And another transitional period capital requirements total 2.6 2.6.1 2.6.2 2.6.3 = + + additional capital requirements during the transition period, if the credit institution or operational risk capital requirements for the IRB approach or advanced measurement approach to operational risk in 2.6.1 includes additional capital requirements in accordance with the transitional provisions of the law of credit institutions 18.-23. point requirements and financial instruments market law and transitional provisions 25.-30. No direct relation to an attachment.
The additional capital requirement during the transitional period, to ensure the MKP IB rule 81, implementing the paragraph if the Commission authorized in accordance with the provisions of paragraph 80 MKP claims 2.6.2 additional capital requirements for IB in accordance with the provisions of paragraph 81 of the MKP.
Other additional capital requirement 2.6.3 has no direct association with any of the attachments. Include the additional capital requirement of exposure limit the excess in accordance with Commission Regulation No 62 02.05.2007. "exposure limit rules of execution" requirements of paragraph 21.2, as well as calculating consolidation at group level, the other Member States of the European Union or MKP rule referred to in annex 5, national legislation in certain other capital requirements.
Additional information 3 cover the capital requirements to equity (surplus (+) or deficit (-)), without taking into account other and transitional capital requirements total 3.1 = 1-(2-2.6) the capital adequacy ratio (%), without taking into account other and transitional capital requirements total 3.1 (a) = 1/(2-2.6) * 8% capital requirement coverage by own funds (surplus (+) or deficit (-)) 3.2 = 1-2 capital adequacy ratio (%)
3.2. a = 1/2 * 8% capital surplus (+) or deficit (-) according to the assessment of the supervisory authority, in accordance with the credit institutions Act 3.3 the assessment referred to in article 101.3 of the results.
The capital adequacy ratio (%) in accordance with the assessment of supervisory authorities 3.3 (a) equity/capital * 100% (used to calculate the position reported in 3.3 calculation used to calculate the equity capital and capital requirements).
Capital surplus (+) or deficit (-) in accordance with the Authority's assessment 3.4 3.4.1 3.4.2 authority assessment-= on the capital of credit institutions in accordance with the law the photopic to the requirements of article 36.2 and, in accordance with Commission Regulation No 63 02.05.2007. "internal control system" paragraph 28-39.
Authorities estimate the risk cover necessary capital 3.4.2 in accordance with the law of credit institutions to the requirements of article 36.2 and, in accordance with Commission Regulation No 63 02.05.2007. "internal control system" paragraph 28-39.




1 any amount which increases the equity or capital requirements, presented as a positive value, but any amount that reduces the capital or capital requirements, shown as a negative value.
2 fill in the row, calculating consolidation consolidation of group or subgroup level, if the Member State of the subsidiary or the provisions of annex 5 of the MKP in the foreign law is defined in the following calculation.
3 fill in the row, calculating consolidation consolidation of group or subgroup level.












Authorities (signature) (name) performer (first name, last name, phone number, email address) Annex 2 financial and capital market Commission 30.11.2007. Regulation No 165 "report on minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions" in the explanatory notes to annex 2 to fill out no PO box
The name of the column or row and column the reference comments 1.
The value of the exposures prior to the reduction of existing stocks and the CP application exposure value under the provisions of the MKP 89.-96. point before it cuts up stocks and CP, as well as of the application before the application of credit risk mitigation techniques.
2. t.sk. The DPKR exposure value derivatives, repurchase transactions, securities or commodities lending or borrowing transactions, margin lending transactions or long-running settlement transaction value determined using the provisions of annex 1 of the MKP methods (see. MKP rule 92.-95).
3. Provisions for unsecured debts (-) exposure value-reducing stocks uncertain debts pursuant to Commission Regulation No 46 24.02.2006. "banks, investment companies and investment management company of the annual accounts and the consolidated annual report", paragraph 55.
4.

The value of the exposures prior to the application of column 1 KP + column 3.
5.-10.
Credit risk mitigation techniques (KMM) under which the value of the exposures or parts replaced, the security of the provisions of paragraph 45 MKP in the methods by which the value of the exposures or parts replaced.
5.-6.
Unfunded credit protection: the adjusted value (Ga) the provisions of paragraph 47 MKP and 3.119.118. and to the point.
5. Guarantees for credit risk mitigation appropriate guarantees (guarantees).
6. Credit derivatives (KAI) MKP 3. provisions 16.-18.
7.-8.
Funded credit protection, the provisions of paragraph 46 MKP and 3.1.1., 2., 3., 27, 28 and 31, except mutual claims including roof contracts because their conditions are taken into account in determining the exposure value. With credit-linked notes and set-off of balance sheet items is reflected as collateral in cash.
7. The financial collateral simple method of MKP 3.42.43 and annex.
8. other funded credit protection provisions of the MKP 3.28, 30 and 31.
9.-10.
Exposure values for substitution of the provisions of the MKP 3.44, 118 and 119, para.. Exposure value reductions and increases the risk of forming the value of transactions or exposures secured, which reduces the exposure value of the exposure class to fill in, while increasing the exposure of the balance value of the collateral in the appropriate category or categories to fill within the reducing value of the exposure to the counterparty within the RP, while increasing the exposure of the balance value of the collateral in the corresponding RP.
9. the exposure value of reduction (-) 10.
Exposure value increase (+) 11.
Exposure value after the substitution method of application of KMM's exposure value after exposure reduction and the increase of the value of replacement methods of application of KMM (4 + 9 + 10).
12.-14.
KMM, which adjusts the exposure value. Funded credit protection. Financial collateral extended method of MKP 3.50 of the rules.-79.
12. the volatility exposure correction (E HEE) MKP rule 3, paragraph 52 of the annex. Increase the exposure value according to the volatility adjustment HE.
13. Financial collateral adjusted value (Cv) (-a) the financial collateral to the adjusted value Cv = C * (1 – Hc – Hfx) (t-t)/(T-t); C, Cv, Hc, Hfx, T, t and t definitions, see 3. the provisions of annex MKP-parts 3 and 4. Included in the trading book exposures on appropriate financial security considered provisions of MKP 236.3. the security referred to in paragraph 1.
14. term volatility and mismatch correction (-) value, which represents the common term volatility and mismatch correction for exposure value (Cv-C) = C [(1 – Hc – Hfx) (t-t)/(T-t)-1] (see. MKP-3.50-79, 131 and 132.).
15. the fully adjusted exposure value (E *) MKP rule 3.52, 80 and 98 points.
16-19.
Off-balance sheet items included in the fully adjusted exposure value breakdown by KP 90. provisions and MKP 91, 3.80.50-point.
20. The exposure value of the exposure value that reduced stocks, after you create the application, and the application of the KMM KP denominated exposures indicated.
21. the risk weighted exposure value 102.-the provisions of MKP 109 points.
22. capital requirement rules 85A, MKP 88-110.
Line balance sheet exposures included provisions 83. MKP, 86 and 89..

Off-balance-sheet items include exposure rules 90 and MKP 91. point.

Securities financing transactions, long settlement transactions in securities financing transactions (VFD), i.e. the repo transactions, securities or commodities lending or borrowing transactions, margin lending transactions (see. 17. the provisions of MKP-22 and 24), the long settlement transactions (see. The provisions of paragraph 23 of the MKP).

Derivative instruments the provisions of paragraph 92 MKP.

Various products including contracts between the result calculated exposure values that formed between the various products including the application of the Treaty (see. The provisions of annex 1 of the MKP point 8 and part 7).

t.sk. (a) the delayed provision of paragraph MKP 97.10.

without a nominated ECAI rating of the MKP-103 rules 106 and annex 2.

secured by real estate (a) MKP rule referred to in paragraph 97.9 category that apply 100% of the RP.

secured by commercial real estate (a) exposures secured by commercial real estate.

Other risk exposures that are applied to other RP, for example, IF the applicable estimated RP.
Other approaches could exposure categories of the provisions of paragraph 97 MKP in the risk categories of transactions.

IRB approach-risk transaction categories 120. the provisions of paragraph MKP in the risk categories of transactions.

Claims on central Governments and central banks of 120.1. provisions of the MKP and paragraph 121.

Claims on institutions and the rule of the MKP 120.2. paragraph 122.

t.sk. credit institutions and investment firms, the provisions of paragraph 3 of the MKP.

claims on corporates MKP 120.3. the provisions of paragraph.

t.sk. specialised lending exposures of the provisions of paragraph 125 MKP.

123. the provisions of MKP SMES point.

Small exposures in the portfolio of the MKP and 120.4 of the provisions of annex 6, 10 and 16 points.

t.sk. secured by real estate, the provisions of annex 6 of the MKP was 12.

the qualifying renewable exposures MKP 6. the provisions of paragraph 13.

other small business portfolio risk exposures of the provisions of annex 6 MKP 10.-16.

t.sk. provisions of the SMES MKP 120.4. SMES referred exposures.

Equity securities of 120.5. the provisions of paragraph MKP.
 
Annex 3 financial and capital market Commission 30.11.2007. Regulation No 165 "report on minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions" in the explanatory notes to annex 3 to fill out no PO box
The name of the column or row and column the reference comments 1.
The internal rating system

6. the provisions of annex MKP-77.78. point requirements and appropriate rating system or systems that provide the parameters referred to in paragraph 1. If the institution uses a unique rating system or several rating systems, which form a single rating scale, the report reflects the exposures according to the rating scale. If the institution uses multiple rating systems with different rating scales for all review rating systems are merged and their exposures in a single group rating scale, based on the following criteria: a the debtor categories from different rating systems combines each debtor categories of debtors in this category with the lowest SNV to debtors with higher SNV.
1. the debtor in a specific category of SNV rules annex 6 MKP 136-149. The report presented to each debtor the SNV category. Lines that show aggregated data, such as "exposure", "balance sheet" exposures included in the report presented to the u.t.t. exposure values proportional to the average weighted SNV from collected data.
2. the exposure value of the exposure before the application of KPI value under the provisions of paragraph 83 MKP before it cuts up stocks and CP, as well as of the application before the application of credit risk mitigation techniques, with the exception of claims between the contracts, including the roof because it conditions taken into account in determining the exposure value.
3. t.sk. The DPKR exposure value for explanation see annex 2, column 2.
4-8.
Credit risk mitigation techniques (KMM) under which the value of the exposures or parts replaced, the security of the provisions of paragraph 45 MKP in the methods by which the value of the exposures or parts replaced.
4.-5.
Unfunded credit protection: the adjusted value (Ga) the provisions of paragraph 47 MKP and 3.122.120. Annex-point.
4. Warranty 1. If the authority does not use the same set of rules, SNZ, the MKP 3.120-122. 2. where the authority uses the same set of rules, SNZ, the MKP 6.173.179. Annex-point. The report shall include the face value of the guarantee.
5. Credit derivatives (KAI) 1. If the authority does not use the same set of rules, SNZ, the MKP 3.120-122. 2. where the authority uses the same set of rules, SNZ, the MKP 6.173.181. Annex-point. The report included KAI par. KAI shows 5. column, if estimates are not adjusted to SNZ, otherwise it shows 14 columns.
6. other funded credit protection 1. If the authority does not use the same set of rules, SNZ, the MKP 3. point 1.4 of the annex. 2. where the authority uses the same set of rules, SNZ, the MKP 3.27.-31. The nominal value of the securities shall be included in the report and presented it to 6. column, if estimates are not adjusted to SNZ, otherwise it shows 15. column.
7.-8.
Exposure value substitution 1. If the authority does not use the same set of rules, SNZ, the MKP to annex 3, paragraph 120. 2. where the authority uses the same set of SNZ, the exposures to central Governments and central banks, institutions and commercial companies-provisions of annex 6 MKP-41, the small business portfolio risk exposures-MKP for rule 6, paragraph 56 of the annex. Exposure value reductions and increases the risk of forming the value of transactions or exposures secured, which reduces the exposure value of the exposure class to fill in, while increasing the exposure of the balance value of the collateral in the appropriate category or categories to fill within the reducing value of the exposure to the counterparty on the specified category of debtor or RP, while increasing the risk for the balance of the transaction value of the collateral underlying debtors or RP.
7. Exposure value (-) 8.
Exposure value increase (+) 9.
Exposure value after the substitution method of application of KMM's exposure value after exposure reduction and the increase of the value of replacement methods of application of KMM (2 + 7 + 8).
10. t.sk. off-balance sheet items included in the exposure, refer to the reference line and comment.
11. The exposure value under the provisions of annex 6 of the MKP was part 3 requirements given the exposure value except 75. this annex referred to in paragraph 76 and exposures.
12. t.sk. off-balance sheet items included in the exposure, refer to the reference line and comment.
13-19.
KMM, which is taken into account in calculating the SNZ except credit safe exposures MKP rule 3.50-79.
13. Warranty refer to the 4th column in the comments.
14. Credit derivatives (KAI), see column 5 comments.
15. other funded credit protection, see column 6 comments.
16. appropriate financial collateral included in the trading book exposures on appropriate financial security considered provisions of MKP 236.3. the security referred to in paragraph 1. With credit-linked notes and set-off of balance sheet items is reflected in the account as collateral for cash. 1. If the authority does not use the same set of rules, SNZ, the MKP 2. Annex 3-4; the report shall include the adjusted value of Gv, determined in accordance with the provisions of the MKP 3.131. point. 2. where the authority uses the same set of SNZ, the financial collateral account shall SNZ estimates in accordance with the provisions of annex 6 of the MKP was 156 and 157 paragraph. The report includes the market value of the collateral.
17.-19.
Other suitable security 1. If the authority does not use the same set of rules, SNZ, the MKP 3.5-11 and 100-105.
2. where the authority uses the same set of SNZ, then another appropriate collateral account shall SNZ estimates in accordance with the provisions of annex 6 of the MKP was 156 and 157 paragraph.
17. Real property 1. If the authority does not use the same set of rules, SNZ, the MKP 3. paragraph 23 of the annex, including the leasing of immovable property (see. MKP rule 3.26). See also the provisions of annex 3 of the MKP 100.-105. point.
2. If the authority of the same, the report included certain collateral SNZ after its market value.
18. other items of collateral

1. If the authority does not use the same set of rules, SNZ, the MKP 3. paragraph 25 of the annex, including leasing, which is not a capital lease of immovable property (see. MKP rule 3.26). See also the provisions of the MKP 3.105. point.
2. If the authority of the same, the report included certain collateral SNZ after its market value.
19. Receivables 1. If the authority does not use the same set of rules, SNZ, the MKP 3. paragraph 24 of the annex. See also MKP 3. the provisions of paragraph 104.
2. If the authority of the same, the report included certain collateral SNZ after its market value.
20. safe harbor provisions of credit risk exposures the guarantees and credit derivatives, providing adequate credit protection and which are taken into account in the estimates SNZ. See MKP 3. rules 14 and 40, and the line with the appropriate references and comments.
21. In proportion to the value of exposure weighted SNZ (%)
Commission Regulation No 61 02.05.2007. "disclosure rules" 25.5.2. point. SNZ assessment takes into account the impact of the application of the KMM, on the basis of the provisions of the MKP 3 and with the requirements of annex 6. If you are estimating the exposure and the collateral SNZ, SNZ report shall include only one of them, chosen in accordance with the provisions of annex 6 of the MKP was 47 points. Exposures that have occurred in the event of default, take into account the provisions of the MKP 6.157. the requirements of point.
22. In proportion to the exposure value of the weighted maturity (days) MKP 6. the provisions of paragraph 48.
23. The exposure value of risk weighted exposures to central Governments and central banks, corporates and institutions risk-weighted value shall be determined in accordance with the provisions of annex 6 of the MKP 3.-6. Small business portfolio risk exposure risk weighted value shall be determined in accordance with the provisions of annex 6 of MKP 10 point.
24. capital requirement rules 85A, MKP 129-141.
25. PZ value expected loss definition-the provisions of paragraph 44 MKP, calculation rules-MKP 6.29. Annex-paragraph 35.
26. value adjustments and provisions (-) the provisions of annex 6 MKP's 36 points.
27. the number of the debtor, the provisions of annex 6 of the MKP 95.98.100. points, and.
The lines included in the balance sheet exposures, see annex 2.

Off-balance sheet items included in the exposures, see annex 2.

Securities financing transactions, long settlement transactions, see annex 2.

Derivatives, see annex 2.

Various products including contracts between the result of calculated values, see annex 2.
1.1. the distribution of exposures the debtor categories see annex 2.
1.2. Specialised lending exposures according to the distribution of RP specialized lending exposure distribution requirements see 6. the provisions of annex MKP 6. Such exposures may be only with commercial companies.

t.sk. category 1 in the annex 6 provisions of MKP 6 table 1.
1.3. An alternative approach: the risks which the real estate provisions 152. MKP-160 and Directive 2006/48/EC annex VIII, part 3, paragraph 73-75.
1.4. An alternative approach to the outstanding supply of risk capital for the calculation of the requirements and risks with other RP one of MKP rule in paragraph 231 above approaches risk weighted exposure value calculation, n-its exposure to credit default derivatives that RP is determined in accordance with the provisions of annex 6 of the MKP 9. point and the risks which the RP discovery differs from other lines of this review this approach.
1.5. the recoverable values of risk reduction: the purchased receivables Risk definition, see. Article 1 of the law of credit institutions the 57, RP discovery-MKP rule 6, paragraph 28 of the annex.
Other IRB approach exposure categories, see annex 2. 3. do not fill in the category of equity securities.

The same set of rules, or SNZ KP MKP 134-137. The report shall contain the answer "Yes" when the authority receives the same permissions determine the appropriate exposure SNZ category. If the institution or the consolidation group uses mixed approach one exposure category, i.e., using the same set and monitored (see set. 6. the provisions of annex MKP-44) or CP, the SNZ authority prepare two reports the following exposure categories: one that includes the exposures to the same authority, and a second, SNZ, or CP, which includes the exposures subject to monitor at SNZ and KP.
 
4. the annex to the financial and capital market Commission 30.11.2007. Regulation No 165 "report on minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions" in the explanatory notes to annex 4 to fill out no PO box
The name of the column or row and column the reference comments 1.
The internal rating system, see annex 3.
1. the debtor in a specific category on SNV (%)
See a debtor in certain categories of «SNV» explanatory notes for column descriptions 3. to fill out.
2. the exposure value of an Office application before the CP apply SNV/SNZ approach or simple risk-tier approach to equity risk weighted, see. 6. the provisions of annex MKP's 75 points.
3.-6.
Credit risk mitigation techniques (KMM) under which the value of the exposures or parts replaced, the security of the provisions of paragraph 45 MKP in the methods by which the value of the exposures or parts replaced.
3.-4.
Unfunded credit protection: the adjusted value (Ga) see annex 3.
3. See annex 3.
4. Credit derivatives (KAI), see annex 3.
5.-6.
Exposure value substitution (-) see annex 3.
5. Exposure value reduction 6.
Exposure value increase (+) 7.
Exposure value applying the SNV/SNZ approach, see. 6. the provisions of annex MKP's 75 and 24; application of the simple risk-tier approach, see. 6. the provisions of annex MKP's 75 and 21.
8. t.sk. off-balance-sheet items include exposures see annex 3.
9. In proportion to the value of exposure weighted SNZ (%)
In accordance with the provisions of the MKP 6.61.62. point set and SNZ.
10. the risk weighted exposure value

Application of SNV/SNZ approach, see. 6. the provisions of annex MKP 22-24; using a simple risk-tier approach, see. 6. the provisions of annex MKP 19-21; using the internal models approach, see. 6. the provisions of annex MKP 25 and 26.
11. capital requirement, see annex 3.
12. the value of applying the SNV PZ/SNZ approach, see. 6. the provisions of annex MKP-33; using a simple risk-tier approach, see. 6. the provisions of annex MKP-32; using the internal models approach, see. 6. the provisions of annex MKP's 34 points.
13. value adjustments and provisions (-) see annex 3.
Other SNV/SNZ approach see annex 6 of the provisions of the MKP 22-24.

Debtor categories see a debtor of the distribution of exposures categories "a description of the line of the explanatory notes to annex 3. See also SNV discovery equity securities whose risk weighted value invoice, applying the SNV/SNZ approach (MKP rule 6.60).

Simple risk-tier approach: see annex 6 of the provisions of the MKP 19-21.

Based on internal models approach, see annex 6 of the MKP rules 25 and 26.
5. the annex to the financial and capital market Commission 30.11.2007. Regulation No 165 "report on minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions" in the explanatory notes for completion of annex 5, no PO box
The name of the column or row and column the reference comments 1.
Vērtspapirizēt exposure total authority-initiator provides information about the vērtspapirizēšan of the underlying exposures of the number of reporting date. Vērtspapirizēšan with early amortisation provision in case the authority shall specify the amount of investor interest in accordance with the provisions of annex 4, MKP 4. paragraph 35 of part of the definition.
2.-4.
Synthetic vērtspapirizēšan: vērtspapirizēt exposure credit protection see the provisions of annex 4, MKP, part 2, point 8-3.
2. Funded credit protection (Cv) (-) see annex 2-explanatory notes relating to the provisions of annex 4, MKP, part 2, paragraph 6-8.
3. Unfunded credit protection the adjusted value (Ga) see annex 2-explanatory notes relating to the provisions of annex 4, MKP, part 2, paragraph 6-8.
4. Treasury or keep the credit protection shall monitor the relative value volatility adjustment is the result of credit protection is not taken into account in the calculation of the Treasury or keep the credit protection notional value.
5. Vērtspapirizēšan position: initial exposure value adjustment of application before the degree of Vērtspapirizēšan in accordance with the provisions of annex 4, MKP-part 4 of 16, 17, 19 and 20 of the degree of application before adjustment and before the value adjustments and provisions. Including only applies to derivatives contracts that are concluded with the same MACHINE in accordance with the appropriate roof. The institution-sponsor this is: (1) + (2) + (3) + (4).
6. Value adjustments and provisions (-) see annex 2.
7. the net value of exposures by value adjustments and provisions for the application of Vērtspapirizēšan in accordance with the provisions of annex 4, MKP-part 4 of 16, 17, 19 and 20 before the degree of application of the adjustment.
8.-11.
KRM (substitution method) see annex 2.
8. Unfunded credit protection: the adjusted value (Ga), see annex 2.
9. The chairpersons of the credit protection, see annex 2.
10. the overall decrease (-) see annex 2.
11. the total increase, see annex 2.
12. the net value of exposures by KRM (substitution), but before the application of the degree of adjustment, see annex 2.
13. KRM that affect the exposure value: funded credit protection. Financial collateral extended method. The adjusted value (Cv) (-) see annex 2.
14. the fully adjusted exposure value (E) Vērtspapirizēšan in accordance with the provisions of annex 4, MKP 4. Part 16, 17.1, 17.2, 18, 19 and 20, without applying the provisions of annex 4, MKP 4. part of the adjustment referred to in 10.7.
15.-18.
Off-balance-sheet items fully adjusted exposure value (E *) breakdown by KP see MKP annex 4 provisions of part 4 of 17.3 points.
19. the exposure value of the position of the Vērtspapirizēšan in accordance with the provisions of annex 4, MKP 4. Part 16-20.
20. Exposure value, which is the reduced equity (-) see annex 4, MKP, the provisions of paragraph 49 of part 4.
21. the exposure value for which the calculation of risk weighted value = 19 + 20 21 22.-26.
With ratings, refer to the provisions of annex 4, MKP-1. parts 1.
27. No rating, see the provisions of annex 4, MKP-1. parts 1.
28. Transparent (look-through) see annex 4, MKP, the provisions of part 4 of the 24, 25, 26 and 27. In a transparent (look-through) positions include all positions without the rating, in which the level of risk based on the transaction underlying exposures in the portfolio (portfolio weighted average degree of risk, the higher the degree of risk in the portfolio or the application of the coefficient of concentration).
29. From them: a second-round loss to release ABKV exposure value under the provisions of annex 4, MKP 4. paragraph 26 of part.
30. Risk weighted value of transactions refer to the provisions of annex 4, MKP-4, without taking into account the provisions of annex 4, MKP-4.23 or 38 of part of point requirements for maximum exposure weighted amount.
31. the total capital requirements before 4.23 and annex 38 to the application requirements (before CAP) capital requirements resulting from the exposure weighted value, without taking into account the provisions of annex 4, MKP-4.23 or 38 of part of point requirements for maximum exposure weighted amount.
32. additional information: capital requirements associated with the transfer (outflow) from SP vērtspapirizēšan to other classes of risk capital requirements resulting from exposures that are carried over to the Defense sensors, and which is calculated on the relevant forms and is taken into account in calculating CAP vērtspapirizēšan positions.
33. Capital requirements total capital requirements after CAP total by the provisions of annex 4, MKP-4.23 or 38 of part of paragraph for maximum exposure weighted amount (CAP).
Sponsor of the line refer to the provisions of paragraph 61 MKP.

Body to which the investor is vērtspapirizēšan position in respect of which the authority is neither a sponsor nor the sponsor.

Sponsor

See paragraph 62 of the provisions of the MKP. In the event the sponsor also vērtspapiriz their assets, then the initiator queue to present information about their vērtspapirizēt.

Balance sheet items, see annex 2.

Off-balance-sheet commitments and derivative instruments, see annex 2. This category includes all the risk off-balance-sheet items transactions related to vērtspapirizēšan. Liquidity, guarantees (credit facilities), agreed with attendant on money lending and liquidity in the event of the collapse of the market authority presented the unused amount (undrawn amount). Interest rate and currency swap contracts, the institution displays value of exposures in accordance with the provisions of annex 4, MKP 4. paragraph 18 of part, as specified in annex 2.

The highest-order release (most senior) see annex 4, MKP, the provisions of part 4, paragraph 61.

Mezzanine release All releases that are neither the highest round of releases, not first-round loss, should be included in this release.

The first round loss to release (the first loss) positions in vērtspapirizēšan editions (see. MKP rule 59) who will take the first loss (for example, refundable purchase discounts (refundable purchase discounts), subordinated loans or provide credit to these releases in protection). If, however, this release does not provide significant improvement in credit quality (see. The provisions of annex 4, MKP 4. paragraph 27 of part a) the next release of vērtspapirizēšan turn, the next release will be considered first-round loss to release. Credit quality ratings that provide different releases, repeats until credit quality as reported by the first round of release/-ni, can be considered as significant.

Exposures with early amortisation provisions, see Rule 170. MKP and paragraph 171. Applies only to renewable vērtspapirizēšan of exposures with early amortisation provisions of movers.
The other type of Vērtspapirizēšan type Vērtspapirizēšan distribution is the following: in total, traditional and synthetic.

Traditional vērtspapirizēšan see rule 57 paragraph MKP.

Synthetic vērtspapirizēšan see paragraph 58 of the provisions of the MKP.
 
6. the annex to the financial and capital market Commission 30.11.2007. Regulation No 165 "report on minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions" in the explanatory notes in annex 6 to fill out no PO box
The name of the column or row and column the reference comments 1.
Vērtspapirizēt exposure total authority-initiator provides information about the vērtspapirizēšan of the underlying exposures of the number of reporting date. Vērtspapirizēšan with early amortisation provision in case the authority shall specify the amount of investor interest in accordance with the provisions of annex 4, MKP 4. paragraph 86 of Part definition.
2.-4.
Synthetic vērtspapirizēšan: vērtspapirizēt exposure credit protection see the provisions of annex 4, MKP, part 2, point 8-3.
2. Funded credit protection (Cv) (-) see annex 2-explanatory notes relating to the provisions of annex 4, MKP, part 2, point 6 and 7.
3. Unfunded credit protection the adjusted value (Ga) see annex 2-explanatory notes relating to the provisions of annex 4, MKP, part 2, point 6 and 7.
4. Treasury or keep the credit protection shall monitor the relative value volatility adjustment is the result of credit protection is not taken into account in the calculation of the Treasury or keep the credit protection notional value.
5. Vērtspapirizēšan position: initial exposure value adjustment of application before the degree of Vērtspapirizēšan in accordance with the provisions of annex 4, MKP-part 4 of 16, 17, 19 and 20 of the degree of application before adjustment and before the value adjustments and provisions. Including only applies to derivatives contracts that are concluded with the same MACHINE in accordance with the appropriate roof. The institution-sponsor this is: (1) + (2) + (3) + (4).
6.-9.
KRM (substitution method) see annex 2.
6. Unfunded credit protection: the adjusted value (Ga), see annex 2.
7. Funded credit protection, see annex 2.
8. the overall decrease (-) see annex 2.
9. the total increase, see annex 2.
10. the net value of exposures by KRM (substitution), but before the application of the degree of adjustment, see annex 2.
11. KRM that affect the exposure value: funded credit protection. Financial collateral extended method. The adjusted value (Cv) (-) see annex 2.
12. the fully adjusted exposure value (E) Vērtspapirizēšan position in accordance with the provisions of annex 4, MKP 4. Part 16, 17.1, 17.2, 18, 19 and 20, thus applying the annex 4, part 4, paragraph 17.3 of the adjustments.
13.-16.
Off-balance-sheet items fully adjusted exposure value (E *) breakdown by KP see MKP annex 4 provisions of part 4 of 17.3 points.
17. the exposure value of the position of the Vērtspapirizēšan in accordance with the provisions of annex 4, MKP 4. Part 16-20.
18. the exposure value of that equity is reduced (-) see annex 4, MKP, the provisions of part 4 of the 90 and 91 above..
19. the exposure value for which the calculation of risk weighted value = 17 + 19 18 21.-27.
p see the provisions of annex 4, MKP-4 60-65. point.
28. With the rating, refer to the provisions of annex 4, MKP-1. parts 1.
29. No rating, see the provisions of annex 4, MKP-1. parts 1.
30. the supervisory formula method, refer to the provisions of annex 4, MKP-4 66-70.
31. The average degree of risk (%)

32. Transparent (look-through) see annex 4, MKP, the provisions of part 4 of the 74 and 75 above..
33. Internal assessment approach, see the provisions of annex 4, MKP 4.57 and 58. part of the point.
34. The average degree of risk (%)
Indicate the average exposure level of risk.
35. the Risk weighted exposure amounts (annex 4, paragraph 88 and 89) (-) see annex 4, MKP, the provisions of part 4 of the 88 and 89 above.. 88. section only applies to the movers if exposures are not deducted from the own funds.
36. the risk weighted exposure value see MKP annex 4 provisions of part 4, without taking into account annex 4, part 4, point 59 of the requirements concerning the maximum exposure weighted amount.
37.

Total capital requirements before 4.59. application requirements (before CAP) capital requirements resulting from the exposure weighted value, without taking into account the provisions of annex 4, MKP 4. paragraph 59 of part of the requirements for maximum exposure weighted amount.
38. additional information: capital requirements associated with the transfer (outflow) from vērtspapirizēšan to other IRB exposure classes capital requirements resulting from exposures that are carried over to the defense, which is calculated in the relevant forms, and is taken into account in calculating CAP vērtspapirizēšan positions.
39. the total capital requirements after CAP capital requirements total by MKP annex 4 provisions of part 4 of paragraph 59 in respect of the maximum exposure weighted amount (CAP).
Sponsor of the line refer to the provisions of paragraph 61 MKP.

Body to which the investor is vērtspapirizēšan position in respect of which the authority is neither a sponsor nor the sponsor.

Sponsor: see paragraph 62 of the rules of the MKP. In the event the sponsor also vērtspapiriz their assets, then the initiator queue to present information about their vērtspapirizēt.

Balance sheet items, see annex 2.

Off-balance-sheet commitments and derivative instruments, see annex 2. This category includes all the risk off-balance-sheet items transactions related to vērtspapirizēšan. Liquidity, guarantees (credit facilities), agreed with attendant on money lending and liquidity in the event of the collapse of the market authority presented the unused amount (undrawn amount). Interest rate and currency swap contracts, the institution displays value of exposures in accordance with the provisions of annex 4, MKP 4. paragraph 18 of part, as specified in annex 2.

The highest-order release (most senior) see annex 4, MKP, the provisions of part 4, paragraph 61.

Mezzanine release All releases that are neither the highest round of releases, not first-round loss, should be included in this release.

The first round loss to release (the first loss) positions in vērtspapirizēšan editions (see. MKP rule 59) who will take the first loss (for example, refundable purchase discounts (refundable purchase discounts), subordinated loans or these releases provide credit protection). If, however, this release does not provide significant improvement in credit quality (see. The provisions of annex 4, MKP 4. paragraph 27 of part a) the next release of vērtspapirizēšan turn, the next release will be considered first-round loss to release. Credit quality ratings that provide different releases, repeats until the credit quality, as reported by the first round of release/-ni, can be considered as significant.

Exposures with early amortisation provisions, see Rule 170. MKP and paragraph 171. Applies only to renewable vērtspapirizēšan of exposures with early amortisation provisions of movers.
The other type of Vērtspapirizēšan type Vērtspapirizēšan distribution is the following: in total, traditional and synthetic.

Traditional vērtspapirizēšan see rule 57 paragraph MKP.

Synthetic vērtspapirizēšan see paragraph 58 of the provisions of the MKP.
 
7. the annex to the financial and capital market Commission 30.11.2007. Regulation No 165 "report on minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions" in the explanatory notes annex 7 to fill out no PO box
The name of the column or row and column the reference comments 1.
The exposure value under the contract price (RDVL), see paragraph 227 of the provisions of the MKP.
2. possible loss due to the difference between the market price of capital requirement calculation includes only the exposures that settlement delay body causing injury (see. 227. the provisions of paragraph MKP). The amount of the loss is measured as the difference between the contract price and the market price multiplied by the absolute value of the contractual debt securities, equity securities, foreign exchange and commodities.
3. Capital the capital requirements, calculated in accordance with the provisions of paragraph 227 of the MKP, taking into account the documentation presented in table 5. absence rates.
The line included in the trading book transactions, if the transaction, both parties have not taken the settlement and delivery within five working days after the contractual settlement date (see. 227. the provisions of paragraph MKP). The counterparty credit and unpaid supply risk capital requirement calculation reflects in annex 2 or 3.
1. the term of the late settlement of transactions for up to 4 days, see paragraph 227 of the provisions of the MKP and table 5.
2. Transaction settlement period of delay from 5 to 15 days: see paragraph 227 of the provisions of the MKP and table 5.
3. Transactions settlement delay period from 16 to 30 days see paragraph 227 of the provisions of the MKP and table 5.
4. the settlement of transactions in the absence of the term from 31 to 45 days, see paragraph 227 of the provisions of the MKP and table 5.
5. the term of the late settlement of transactions of 46 or more days, see paragraph 227 of the provisions of the MKP and table 5.
 
8. the annex to the financial and capital market Commission 30.11.2007. Regulation No 165 "report on minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions" in the explanatory notes to fill out Annex 8 no PO box
The name of the column or row references and comments columns 1., 2.
All the lines of the provisions of the MKP 66-71. These columns show the position before the cross, with the exception of those credited to the debt position of the initial deployment, the deployment of which assume a third person. See also rule 175. MKP-183 points.
3. the reduction in the debt securities in the case of the initial deployment (-) registered in the Republic of Latvia authorities fill in this box only consolidation the consolidation group or subgroup level, if the subsidiaries or in the home Member State referred to in annex 5, foreign law is defined in the following calculation.
4., 5.
The clean lines of the provisions of the 174, MKP 184.186.189.-and to the point.
6., 7.
Trading book positions the value decrease if it limits the credit risk of derivative instruments (-) 213-provisions of MKP 217. paragraphs 189 and. Such a position for impairment expense of specific risk capital requirements.
8. Net positions, which calculate the capital requirements

Trading book positions to which the net expense of capital requirements depending on the methods used in the calculation (or duration) or risk (General or specific).

Capital requirements for size (%)
Capital requirements the percentage size determined depending on the methods used in the calculation (or duration) or risk (General or specific).
9. Capital requirements for the trading book position of the debt securities in General and specific risk capital requirement in accordance with the provisions of title II of the MKP 3 part 1 of chapter.
Line's sales portfolio debt securities debt securities trading portfolio positions and in accordance with the provisions of paragraph 73.2.1 MKP the calculated position of the debt securities risk capital requirements.
1. General risks: the method of the term debt securities trading book positions to which the expense of capital requirements in accordance with the provisions of the MKP 198.1.-198.9. point and that the capital requirements determined in accordance with the provisions of paragraph 198.10 MKP.
1.1. the rules I zone MKP table 3 (the first column).
1.2. rules of the zone II MKP table 3 (the first column).
1.3. zone III table 3 provisions of MKP (the first column).
1. (a) weighted Matching position in each maturity band 198.4.-the provisions of MKP 198.10 points.
1. (b) Matching weighted position in zone I of the rules of 198.4. MKP-198.10. point.
1. (c) Matching weighted position in zone II of the rules of 198.4. MKP-198.10. point.
1. (d) Matching weighted position in zone III, the provisions of 198.4. MKP-198.10. point.
1. e1 weighted Matching position between zones I and II rules 198.4. MKP-198.10. point.
1. e2 weighted Matching position between zones II and III the provisions of 198.4. MKP-198.10. point.
1. (f) weighted Matching position between zones I and II in terms of 198.4 MKP-198.10..
1. (g) remaining in the matched weighted position not MKP 198.4.-the provisions of paragraph 198.10.
2. General risk: duration method of debt securities trading book positions to which invoice general risk capital requirements in accordance with the provisions of the MKP 200.1.-200.8. point and that the capital requirements determined in accordance with the provisions of paragraph 200.9 MKP.
2.1. area rule MKP I table 4 (the first column).
2.2. Zone II provisions of the MKP table 4 (the first column).
2.3. zone III provisions of the MKP table 4 (the first column).
2. (a) the duration of a matching modified weighted position in all areas of the provisions of paragraph 200 MKP.
2. b1 duration Matching modified weighted position between zones I and II in paragraph 200 of the provisions of the MKP.
2. modified duration Matching b2 weighted position between zones (II) and (iii) the provisions of paragraph 200 MKP.
2. (c) the length of a matching modified weighted position between zones I and II in terms of paragraph 200 MKP.
2. (d) not matching the remaining modified duration weighted position in paragraph 200 of the provisions of the MKP.
3. specified risk of trading portfolio of debt securities positions to which invoice specific risk capital parasīb in accordance with the provisions of the MKP 190.-195, taking into account the provisions of 174 MKP. and 175 of the requirements.
3.1. the provisions of paragraph 190 MKP mentioned in table 2-1. category debt securities debt securities trading book positions to which invoice specific risk capital parasīb in accordance with the provisions of the MKP 190.-195, taking into account the provisions of 174 MKP. and 175 of the requirements.
3.2. the provisions of paragraph 190 MKP in table 2 category 2 debt securities debt securities trading book positions to which invoice specific risk capital parasīb in accordance with the provisions of the MKP 190.-195, taking into account the provisions of 174 MKP. and 175 of the requirements.
3.3. provisions of the MKP, paragraph 190 2. table 3. category debt securities debt securities trading book positions to which invoice specific risk capital parasīb in accordance with the provisions of the MKP 190.-195, taking into account the provisions of 174 MKP. and 175 of the requirements.
3.4. the provisions of paragraph 190 MKP mentioned in table 2-4. in category debt securities debt securities trading book positions to which invoice specific risk capital parasīb in accordance with the provisions of the MKP 190.-195, taking into account the provisions of 174 MKP. and 175 of the requirements.
3.5. Vērtspapirizēšan position risks the 1250% or RP for which the reduced capital and liquidity lines of credit to be used without ratings of the provisions of paragraph 193 MKP.
4. IF the position of the MKP capital requirements rules-225, paragraph 220 (investment fund for investment in debt securities in accordance with actual sruktūr or prospectus).
5. Capital requirements for detection capabilities of RTT and future contracts, based on the size of the margin line only consolidation the consolidation group or subgroup level, if used one of the subsidiary companies.
6. determination of capital requirements and future RTA options based on the size of the margin line only consolidation the consolidation group or subgroup level, if used one of the subsidiary companies.
7. Options other non-Delta risk capital requirements (such as gamma and Vega risks risk) the provisions of paragraph 203 MKP.
Other currency provisions of paragraph 189 MKP.
 
9. in the financial and capital market Commission 30.11.2007. Regulation No 165 "report on minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions" in the explanatory notes in annex 9 to fill out no PO box
The name of the column or row references and comments columns 1., 2.
All the lines of the provisions of the MKP 66-71. These columns show the position before clearing, except between the initial deployment position that the deployment of a third party host. See also rule 175. MKP-183 points.
3. The reduction of the equity securities the initial deployment (-) registered in the Republic of Latvia authorities fill in this box only consolidation the consolidation group or subgroup level, if the subsidiaries or in the home Member State referred to in annex 5, foreign law is defined in the following calculation.
4., 5.
The clean lines of the provisions of the 174, MKP 184.186.189.-and to the point.
6. Net positions, which calculate the capital requirements for the trading book positions to which the net expense of capital requirements depending on the type of equity or risk (General or specific).

Capital requirements for size (%)

Capital requirements the percentage size determined depending on the type of equity or risk (General or specific) (see. MKP rule 205.-212 above).
7. Capital requirements for the trading book equity position in specific and general risk capital requirements in accordance with the provisions of title II of the MKP 3 part 1 of chapter.
Line trading book capital instruments in the trading book positions and equity securities in accordance with the provisions of paragraph 73.2.1 MKP estimated equity position risk capital requirements.
1. General risks of trading portfolio securities positions to which invoice the General venture capital parasīb in accordance with the provisions of the MKP-212.208. point.
1.1. share index RT the derivatives provisions of paragraph 209 MKP.
1.2. Other capital securities in paragraph 208 of the provisions of the MKP.
2. specified risk in the trading book equity positions to which invoice specific risk capital parasīb in accordance with the provisions of paragraph 207 of MKP.
2.1. the highly liquid shares, corresponding to the provisions of paragraph 207.4 MKP criteria rule 207.4. MKP.
2.2. other equity securities of the provisions of paragraph 207.3 MKP.
3. IF the position of the MKP capital requirements rules section 218.1 (IF the calculation of the capital requirements the usual method). MKP rule 220-225 points (investment funds investment funds securities according to the actual investment sruktūr or prospectus).
4. Capital requirements for detection capabilities of RTT and future contracts, based on the size of the margin line only consolidation the consolidation group or subgroup level, if used one of the subsidiary companies.
5. determination of capital requirements and future RTA options based on the size of the margin line only consolidation the consolidation group or subgroup level, if used one of the subsidiary companies.
6. Options other non-Delta risk capital requirements (such as gamma and Vega risks risk) the provisions of paragraph 211 of MKP.
Other national market provisions of paragraph 206 MKP.
10. the annex to the financial and capital market Commission 30.11.2007. Regulation No 165 "report on minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions" in the explanatory notes annex 10 to fill out no PO box
The name references and comments column 1.
All positions: long position assets, future amounts receivable and other exposures, which constitute authorities long positions in foreign currencies in accordance with the provisions of paragraph 241 of MKP.
2. all items: short position liabilities, amounts payable in the future and other exposures to institutions, forming the short positions in foreign currency in accordance with the provisions of paragraph 241 of MKP.
3., 4.
Additional information: the risk of limiting the Risk of restrictive position position size. These columns show the MKP in paragraph 244 of the provisions, which include 1 or 2 column.
5., 6.
The net position of the regulations 241. MKP-248.
7., 8., 9.
Net positions, which calculate the capital requirements and provisions of 248 MKP 249 points.

Capital requirements for size (%)
MKP rule 250-253.
7. capital requirement against foreign-exchange risk capital requirement in accordance with the provisions of title II of the MKP 3. part 4 of chapter.
The row position of the foreign currency total foreign currency positions and in accordance with the provisions of paragraph 73.2.4 MKP calculated foreign currency risk capital requirements.
1. the exchange rate mechanism II (ERM II) in foreign currency included in the ERM II in-foreign currency position and in accordance with the provisions of paragraph 250 MKP calculated foreign currency risk capital requirements.
2. Transnational agreements stipulated foreign exchange line completed only consolidation at group level, if used one of the subsidiary companies.
3. the closely related foreign exchange closely related foreign currency (see. 252. the provisions of paragraph MKP) position and in accordance with the provisions of paragraph 251 MKP calculated foreign currency risk capital requirements.
4. other foreign currency, including IF the foreign exchange positions of the rest of the foreign currency position and in accordance with the provisions of paragraph 250 MKP calculated foreign currency risk capital requirements. This line shall also not matching the close link between foreign currency positions.
5. Gold gold positions and in accordance with the provisions of the 243. MKP and 250 points calculated foreign currency risk capital requirements. Gold quantity reportable troy ounces.
6. Options other non-Delta risk capital requirements (such as gamma and Vega risks risk) 254. provisions or MKP 255 points.

Additional information: foreign currency positions foreign currency and gold codes display according to international standard ISO 4217, "codes for currencies and resources".

EUR ERM II included foreign currency foreign currency included in the ERM II (as at 30/06/2007: DKK, EEK, LTL, CYP, MLT, SKK).

SEK CHF GBP other EEA foreign currency foreign currency in other Member States.

USD CAD AUD other non-EEA foreign other foreign currency.

IF the position of foreign currency, which is considered to be a separate foreign currency provisions of paragraph 45 MKP.
 
11. the annex to the financial and capital market Commission 30.11.2007. Regulation No 165 "report on minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions" in the explanatory notes in annex 11 to fill out no PO box
The name references and comments columns 1., 2.
All the lines of the provisions of the MKP 258.259, 261,..., and 263
3., 4.
Additional information: the position of the same item as a result of the funding provisions of paragraph 260 MKP.
5., 6.
Net positions, and the provisions of 264.1 MKP. paragraph 265.
7. Net positions, which calculate the capital requirements for the trading book positions to which the net capital requirements according to the invoice of the capital requirements for the calculation of the appropriate methods (simplified method or method of the period).

Capital requirements for size (%)
Capital requirements the percentage size determined depending on the capital requirements of the goods in the appropriate method of calculation (simplified method or method of the period) (see. 264. the provisions or MKP 265-267).
8. Capital requirements for commodities risk capital requirement in accordance with the provisions of title II of the MKP 3 part 5 of chapter.
Line item total

Product lines and in accordance with the provisions of paragraph 73.2.5 MKP calculated trade risk capital requirement.
1. method of Goods for which the invoice line item risk capital parasīb in accordance with the provisions of paragraph 265 of MKP.
1.1. Period intevāl zone ≤ 1 year MKP rule table 7 (second column).
1.2. the term interval zone > 1 year and ≤ 3 years MKP rule table 7 (second column).
1.3. Time interval > 3 years MKP rule table 7 (second column).
1. (a) Matching of long and short positions in each maturity band MKP 265.2. the provisions of paragraph.
1. (b) the matched position between two maturity bands for MKP 265.3. the provisions and paragraph 265.4.
1. (c) remaining in the position of not matching the rules point 265.5 MKP.
2. The extended period method only fills in the lines of consolidation consolidation of group or subgroup level, if used one of the subsidiary companies.
2.1. Period intevāl zone ≤ 1 year MKP rule table 7 (second column).
2.2. Time interval zone > 1 year and ≤ 3 years MKP rule table 7 (second column).
2.3. Time interval > 3 years MKP rule table 7 (second column).
2. (a) Matching of long and short positions in each maturity band MKP 265.2. the provisions of paragraph.
2. (b) the matched position between two maturity bands for MKP 265.3. the provisions and paragraph 265.4.
2. (c) remaining in the position of not matching the rules point 265.5 MKP.
3. Simplified method: all positions positions to which the goods invoice of goods parasīb of risk capital in accordance with the provisions of paragraph 265 of MKP.
4. Capital requirements for detection capabilities of RTT and future contracts, based on the size of the margin line only consolidation the consolidation group or subgroup level, if used one of the subsidiary companies.
5. determination of capital requirements and future RTA options based on the size of the margin line only consolidation the consolidation group or subgroup level, if used one of the subsidiary companies.
6. Options other non-Delta risk capital requirements (such as gamma and Vega risks risk) rules 266. MKP or 267 points.
7. lack of liquidity risk provisions of paragraph 269 MKP.
Other item in paragraph 257 of the provisions of the MKP.
 
12. the annex to the financial and capital market Commission 30.11.2007. Regulation No 165 "report on minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions" in the explanatory notes in annex 12 to fill out no PO box
The name of the column or row and column the reference comments 1.
Factor x the previous 60 business days the average value at risk in accordance with the provisions of the MKP 286.2. above do not include the additional capital requirement of growing default risk.
2. the previous working day for the value at risk in accordance with the provisions of the MKP 286.1. above do not include the additional capital requirement of growing default risk.
3. additional specific risk capital requirement if applicable, calculated in accordance with Commission Regulation No 255 17.11.2004. "capital adequacy calculation rules".
4. additional capital requirements for the increased risk of default If applicable, include the additional capital requirement of growing default risk, calculated on the basis of the provisions of Chapter 3, MKP-6.
5. The capital requirement in accordance with the provisions of the MKP 286.1. referred to in paragraph 1, the total value of all risk market risk factors, including the impact of the correlation, if applicable.
6. the number of Overruns last 250 working days in accordance with the provisions of Chapter 3 of the MKP 6 part.
7. Factor (3 + increase) in accordance with the provisions of Chapter 3 of the MKP 6 part.
Position of line totals reflect the foreign exchange risk, for position risk, as well as the commodities risk capital requirement.
1. Debt securities reflect the position risk associated with interest rate risk referred to in paragraph 275 of the provisions of the MKP.
1.1. Debt securities-General risks defined in paragraph 35 the provisions of MKP.
1.2. Debt securities-specific risks defined in paragraph 34 of the provisions of the MKP.
2. Equity Securities reflecting the position risk associated with equity risk referred to in paragraph 275 of the provisions of the MKP.
2.1 equity securities-General risks defined in paragraph 35 the provisions of MKP.
2.2. capital securities-specific risks defined in paragraph 34 of the provisions of the MKP.
3. foreign currency risk, see the provisions 275. MKP.
4. risk provisions 275 see MKP. point.
5. General risks together in accordance with the provisions of the MKP, paragraph 286 total risk value in all market risk factors overall risk, including correlation, if applicable.
6. Specific risks together in accordance with the provisions of the MKP, paragraph 286 total risk value in all market risk factors in specific risks, including the effects of correlation, if applicable.
Other information about the model of the General comment: if authority is authorised to use multiple internal models, each of them with different magnification factor of one integrated internal model instead, this form shall be completed for each of the internal models.

Model code number that identifies each of the internal models, the use of which has received the appropriate authorization from the Commission. The authority uses the code "together": (a) the total of all of the information) to the corresponding internal models; (b) if one is used) integrated in the internal model ("b" code "together" is the only appropriate code). Only the "a" in the case, it is not necessary to fill in 6 and 7. required information column and do not need to perform the required calculation column 5.

General application information for each use of the internal model (for example, departments, geographical use, each internal model the authority covered products).
 
13. the annex to the financial and capital market Commission 30.11.2007. Regulation No 165 "report on minimum capital requirements and the calculation of own funds for the preparation and submission to the legislative provisions" in the explanatory notes to annex 13 filling, no PO box
The name of the column or row references and comments, 2., 3., column 1.
Net income under the provisions of the MKP-305.302. and 308-309, the requirements of paragraph.
4., 5., 6.

Loans and receivables or loans and receivables and non-trading portfolio securities held by the book value (the alternative standardised approach use case) in accordance with the provisions of the MKP 313.2.-the requirements of paragraph 313.3.
7. The capital requirement for operational risk the capital requirements, calculated in accordance with the provisions of Chapter 4 of the MKP.
8. t.sk. operational risk capital allocation methodologies in accordance with Commission Regulation No 64 02.05.2007. "to the internal ratings based approach, advanced measurement approaches, methods and internal models of risk values for the use of the internal model of authorization rules" and paragraph 31.20 31.16. That position fills the authorities apply to operational risk capital allocation between the different institutions of the Group methodology.
9. capital requirement before its expected loss of reduction, which adequately controlled the activities of the authority and operational risk mitigation methods used for recognition in accordance with the provisions of the 315 and MKP 323. point requirements. Operational risk mitigation methods used include insurance and other methods in accordance with the provisions of paragraph 316 of MKP.
10. capital requirements reduction expected loss that properly controlled the activities of the authority, (-), in accordance with the provisions of 315. MKP and the requirements of paragraph 323.
11. reduction of capital requirements for operational risk mitigation techniques applied to annulment (-) in accordance with the provisions of the MKP-317.316. point requirements.
12. t.sk. insurance due for recognition in accordance with the provisions of the MKP-317.316. point requirements.
13. capital requirements for reductions in excess of limit operational risk mitigation of the impact of the methods used for recognition in accordance with the provisions of paragraph 316 of MKP.
Lines together the scope of the authority in accordance with the fundamentals of the approach in accordance with the provisions of the MKP 302.-305. point requirements.

Together the scope of the authority in accordance with the standardised approach or alternative standardised in accordance with the provisions of the MKP-313, paragraph 306.

Under the standardised approach to the distribution of the net income the sum of areas of activity in accordance with the provisions of the MKP and table 9 and paragraph 307 306.1. requirements.

Under the alternative standardised approach in accordance with the provisions of 290.1.3, MKP 310.-313. point requirements.

Total authorities activities according to the operational risk advanced measurement approach in accordance with the provisions of the 300 and MKP 314. point requirements.