Enumeration | Definition |
---|---|
CET1 reversal of day 1 temporary DTA | The portion of the day 1 temporary DTA (if deducted from capital) associated with the day 1 increase in provisions eligible for transitional CET1 capital relief (gross of the transition rate). |
IRB portfolios net of excess EL | Increase in IRB provisions of defaulted and non-defaulted assets on day 1 of transition, net of excess EL. |
Loss DTAs | The portion of loss DTAs (if deducted from capital) associated with increases in IFRS 9 provisions eligible for transitional CET1 capital relief (gross of the transition rate). |
Non defaulted IRB | Increase in IRB provisions of non-defaulted assets in stress (post day 1 of transition) net of excess EL. |
Non defaulted standardised | Increase in standardised provisions of non-defaulted assets in stress (post day 1 of transition). |
Standardised portfolios | Increase in standardised provisions of defaulted and non-defaulted assets on day 1 of transition. |
Tax cost on day 1 increase in provisions | The tax amount associated with the day 1 increase in provisions. |
Tax cost on post day 1 increase in provisions | The tax amount associated with the post day 1 increase in provisions. |