Prováděcí nařízení Komise (EU) 2017/2114 ze dne 9. listopadu 2017, kterým se mění prováděcí nařízení (EU) č. 680/2014, pokud jde o šablony a pokyny (Text s významem pro EHP. )

Tento náhled textu slouží k rychlé orientaci. Formátovaný text a další informace k předpisu nařízení 2114/2017/EU najdete na stránkách systému Eurlex, který je provozovaný Evropskou unií.
   
               
               
                  CS
               
               
                  Úřední věstník Evropské unie
               
               
                  L 321/1
               
            
         
      
      
      PROVÁDĚCÍ NAŘÍZENÍ KOMISE (EU) 2017/2114
      ze dne 9. listopadu 2017,
      kterým se mění prováděcí nařízení (EU) č. 680/2014, pokud jde o šablony a pokyny
      (Text s významem pro EHP)
      EVROPSKÁ KOMISE,
      s ohledem na Smlouvu o fungování Evropské unie,
      s ohledem na nařízení Evropského parlamentu a Rady (EU) č. 575/2013 ze dne 26. června 2013 o obezřetnostních požadavcích na úvěrové instituce a investiční podniky a o změně nařízení (EU) č. 648/2012 (1), a zejména na čl. 99 odst. 5 čtvrtý pododstavec, čl. 101 odst. 4 třetí pododstavec, čl. 415 odst. 3 čtvrtý pododstavec a čl. 430 odst. 2 třetí pododstavec uvedeného nařízení,
      vzhledem k těmto důvodům:
      
         
         
         
            
               
                  (1)
               
               
                  Prováděcím nařízením Komise (EU) č. 680/2014 (2) se stanoví postupy, podle nichž musí instituce podávat zprávy týkající se jejich souladu s nařízením (EU) č. 575/2013. Vzhledem k tomu, že regulační rámec stanovený nařízením (EU) č. 575/2013 je postupně doplňován a pozměňován ve svých nepodstatných prvcích přijímáním dalších sekundárních právních předpisů a, v tomto případě, nařízením Komise v přenesené pravomoci (EU) 2015/61 (3), mělo by prováděcí nařízení (EU) č. 680/2014 být rovněž aktualizováno, aby odráželo uvedená pravidla a aby dále zpřesnilo pokyny a definice použité pro účely podávání zpráv institucí pro účely dohledu, a to i pokud jde o tabulku splatností, což by umožnilo odrážet ve výkaznictví nesoulad splatností v rozvaze určité instituce.
               
            
         
      
      
         
         
         
            
               
                  (2)
               
               
                  Je třeba provést změny prováděcího nařízení (EU) č. 680/2014, aby se opravily chybné odkazy a nesrovnalosti ve formátování, které byly zjištěny v průběhu uplatňování uvedeného nařízení.
               
            
         
      
      
         
         
         
            
               
                  (3)
               
               
                  Změny prováděcího nařízení (EU) č. 680/2014 umožní také to, aby příslušné orgány byly s to účinně monitorovat a posuzovat rizikový profil institucí a učinit si představu o rizicích, jimž je vystaveno finanční odvětví, což bude vyžadovat změny požadavků na podávání zpráv v oblastech operačního rizika, úvěrového rizika a o expozicích institucí vůči státním dluhům.
               
            
         
      
      
         
         
         
            
               
                  (4)
               
               
                  Aby měly instituce a příslušné orgány dostatek času na provedení změn stanovených v tomto nařízení, mělo by se použít ode dne 1. března 2018.
               
            
         
      
      
         
         
         
            
               
                  (5)
               
               
                  Toto nařízení vychází z návrhu prováděcích technických norem, které Komisi předložil Evropský orgán pro bankovnictví.
               
            
         
      
      
         
         
         
            
               
                  (6)
               
               
                  O návrhu prováděcích technických norem, z něhož toto nařízení vychází, uskutečnil Evropský orgán pro bankovnictví otevřené veřejné konzultace, analyzoval potenciální související náklady a přínosy a požádal o stanovisko skupinu subjektů působících v bankovnictví zřízenou podle článku 37 nařízení Evropského parlamentu a Rady (EU) č. 1093/2010 (4).
               
            
         
      
      
         
         
         
            
               
                  (7)
               
               
                  Prováděcí nařízení (EU) č. 680/2014 by proto mělo být odpovídajícím způsobem změněno,
               
            
         
      
      PŘIJALA TOTO NAŘÍZENÍ:
      Článek 1
      Prováděcí nařízení (EU) č. 680/2014 se mění takto:
      
         
         
         
            
               
                  1)
               
               
                  v čl. 5 písm. b) se bod 2 nahrazuje tímto:
                  
                     
                     
                     
                        
                           
                              „2)
                           
                           
                              informace o významných ztrátách vyplývajících z událostí souvisejících s operačním rizikem vykázané takto:
                              
                                 
                                 
                                 
                                    
                                       
                                          a)
                                       
                                       
                                          instituce, které provádějí výpočet kapitálových požadavků vztahujících se k operačnímu riziku v souladu s částí třetí hlavou III kapitolou 4 nařízení (EU) č. 575/2013, vykazují tyto informace podle šablon 17.01 a 17.02 přílohy I v souladu s pokyny části II bodu 4.2 přílohy II;
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          b)
                                       
                                       
                                          instituce, které provádějí výpočet kapitálových požadavků vztahujících se k operačnímu riziku v souladu s částí třetí hlavou III kapitolou 3 nařízení (EU) č. 575/2013 a které splňují nejméně jedno z následujících kritérií, vykazují tyto informace podle šablon 17.01 a 17.02 přílohy I v souladu s pokyny části II bodu 4.2 přílohy II:
                                          
                                             
                                             
                                             
                                                
                                                   
                                                      i)
                                                   
                                                   
                                                      poměr úhrnu jejich individuální rozvahy vůči součtu úhrnů individuálních rozvah všech institucí v témže členském státě je rovný 1 % nebo je vyšší, přičemž údaje vyjadřující úhrn rozvahy vycházejí z číselných údajů na konci roku předcházejícího roku před referenčním datem vykazování;
                                                   
                                                
                                             
                                          
                                          
                                             
                                             
                                             
                                                
                                                   
                                                      ii)
                                                   
                                                   
                                                      celková hodnota aktiv instituce přesahuje 30 miliard EUR;
                                                   
                                                
                                             
                                          
                                          
                                             
                                             
                                             
                                                
                                                   
                                                      iii)
                                                   
                                                   
                                                      celková hodnota aktiv instituce přesahuje 5 miliard EUR a 20 % HDP členského státu, ve kterém je usazena;
                                                   
                                                
                                             
                                          
                                          
                                             
                                             
                                             
                                                
                                                   
                                                      iv)
                                                   
                                                   
                                                      instituce je, měřeno celkovou hodnotou jejích aktiv, jednou ze tří největších institucí usazených v konkrétním členském státě;
                                                   
                                                
                                             
                                          
                                          
                                             
                                             
                                             
                                                
                                                   
                                                      v)
                                                   
                                                   
                                                      instituce je mateřskou společností dceřiných společností, které jsou samy úvěrovými institucemi usazenými v nejméně dvou jiných členských státech, než v němž je povolena mateřská instituce, a pokud jsou splněny obě tyto podmínky:
                                                      
                                                         
                                                         
                                                         
                                                            
                                                               
                                                                  —
                                                               
                                                               
                                                                  hodnota celkových konsolidovaných aktiv instituce přesahuje 5 miliard EUR,
                                                               
                                                            
                                                         
                                                      
                                                      
                                                         
                                                         
                                                         
                                                            
                                                               
                                                                  —
                                                               
                                                               
                                                                  více než 20 % celkových konsolidovaných aktiv instituce ve smyslu definice v šabloně 1.1 v příloze III, případně v příloze IV nebo celkových konsolidovaných závazků instituce ve smyslu definice v šabloně 1.2 v příloze III, případně v příloze IV se týká činností s protistranami nacházejícími se v jiném členském státě, než je stát, v němž je povolena mateřská instituce;
                                                               
                                                            
                                                         
                                                      
                                                   
                                                
                                             
                                          
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          c)
                                       
                                       
                                          instituce, které provádějí výpočet kapitálových požadavků vztahujících se k operačnímu riziku v souladu s částí třetí hlavou III kapitolou 3 nařízení (EU) č. 575/2013 a u nichž není splněna žádná z podmínek uvedených v písmenu b), vykazují informace uvedené v bodech i) a ii) níže v souladu s pokyny části II bodu 4.2 přílohy II:
                                          
                                             
                                             
                                             
                                                
                                                   
                                                      i)
                                                   
                                                   
                                                      informace specifikované u sloupce 080 šablony 17.01 přílohy I pro následující řádky:
                                                      
                                                         
                                                         
                                                         
                                                            
                                                               
                                                                  —
                                                               
                                                               
                                                                  počet událostí (nové události) (řádek 910),
                                                               
                                                            
                                                         
                                                      
                                                      
                                                         
                                                         
                                                         
                                                            
                                                               
                                                                  —
                                                               
                                                               
                                                                  hrubý objem ztrát (nové události) (řádek 920),
                                                               
                                                            
                                                         
                                                      
                                                      
                                                         
                                                         
                                                         
                                                            
                                                               
                                                                  —
                                                               
                                                               
                                                                  počet událostí podléhajících úpravám ztrát (řádek 930),
                                                               
                                                            
                                                         
                                                      
                                                      
                                                         
                                                         
                                                         
                                                            
                                                               
                                                                  —
                                                               
                                                               
                                                                  úpravy ztrát týkající se předchozích vykazovaných období (řádek 940),
                                                               
                                                            
                                                         
                                                      
                                                      
                                                         
                                                         
                                                         
                                                            
                                                               
                                                                  —
                                                               
                                                               
                                                                  maximální výše jedné ztráty (řádek 950),
                                                               
                                                            
                                                         
                                                      
                                                      
                                                         
                                                         
                                                         
                                                            
                                                               
                                                                  —
                                                               
                                                               
                                                                  součet pěti nejvyšších ztrát (řádek 960),
                                                               
                                                            
                                                         
                                                      
                                                      
                                                         
                                                         
                                                         
                                                            
                                                               
                                                                  —
                                                               
                                                               
                                                                  celkový přímý výtěžek ztrát (s výjimkou pojištění a jiných mechanismů převodu rizik) (řádek 970),
                                                               
                                                            
                                                         
                                                      
                                                      
                                                         
                                                         
                                                         
                                                            
                                                               
                                                                  —
                                                               
                                                               
                                                                  celkové výtěžky z pojištění a jiných mechanismů převodu rizik (řádek 980);
                                                               
                                                            
                                                         
                                                      
                                                   
                                                
                                             
                                          
                                          
                                             
                                             
                                             
                                                
                                                   
                                                      ii)
                                                   
                                                   
                                                      informace podle šablony 17.02 přílohy I;
                                                   
                                                
                                             
                                          
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          d)
                                       
                                       
                                          instituce uvedené v písmenu c) mohou vykázat kompletní soubor informací uvedených v šablonách 17.01 a 17.02 přílohy I v souladu s pokyny v části II bodu 4.2 přílohy II;
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          e)
                                       
                                       
                                          instituce, které provádějí výpočet kapitálových požadavků vztahujících se k operačnímu riziku v souladu s částí třetí hlavou III kapitolou 2 nařízení (EU) č. 575/2013 a které splňují nejméně jednu z podmínek v bodech ii) až v) písmene b), vykazují tyto informace podle šablon 17.01 a 17.02 přílohy I v souladu s pokyny části II bodu 4.2 přílohy II:
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          f)
                                       
                                       
                                          instituce, které provádějí výpočet kapitálových požadavků vztahujících se k operačnímu riziku v souladu s částí třetí hlavou III kapitolou 2 nařízení (EU) č. 575/2013 a u nichž není splněna žádná z podmínek stanovených v bodech ii) až v) písmene b), mohou vykázat informace uvedené v šablonách 17.01 a 17.02 přílohy I v souladu s pokyny části II bodu 4.2 přílohy II:
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          g)
                                       
                                       
                                          použijí se zahajovací a ukončovací kritéria podle článku 4.“;
                                       
                                    
                                 
                              
                           
                        
                     
                  
               
            
         
      
      
         
         
         
            
               
                  2)
               
               
                  v čl. 5 písm. b) se doplňuje nový bod 3, který zní:
                  
                     
                     
                     
                        
                           
                              „3)
                           
                           
                              informace o expozicích vůči státnímu dluhu takto:
                              
                                 
                                 
                                 
                                    
                                       
                                          a)
                                       
                                       
                                          instituce vykazují informace podle šablony 33 přílohy I v souladu s pokyny části II bodu 6 přílohy II, je-li souhrnná účetní hodnota finančních aktiv z odvětví protistran ‚Vládní instituce‘ rovná či vyšší než 1 % součtu celkové účetní hodnoty položky ‚Dluhové cenné papíry a úvěry a jiné pohledávky‘. Pro účely stanovení uvedených účetních hodnot použijí instituce definice uvedené v šablonách 4.1 až 4.4.1 v příloze III, případně v šablonách 4.1 až 4.4.1 a 4.6 až 4.10 v příloze IV;
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          b)
                                       
                                       
                                          pokud instituce splňují kritéria uvedená v písmenu a) a pokud hodnota vykázaná u vnitrostátních expozic nederivátových finančních aktiv ve smyslu definice v řádku 010, sloupci 010 šablony 33 v příloze I představuje méně než 90 % hodnoty vykázané u vnitrostátních i zahraničních expozic u stejného datového bodu, tyto instituce vykážou informace podle šablony 33 přílohy I v souladu s pokyny v části II bodě 6 přílohy II souhrnně na celkové úrovni a pro každou jednotlivou zemi, ve které jsou angažovány;
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          c)
                                       
                                       
                                          instituce, které splňují kritéria uvedená v písmenu a), ale nesplňují kritéria uvedená v písmenu b), vykážou informace podle šablony 33 přílohy I v souladu s pokyny v části II bodě 6 přílohy II pro expozice souhrnně na celkové úrovni a na vnitrostátní úrovni;
                                       
                                    
                                 
                              
                              
                                 
                                 
                                 
                                    
                                       
                                          d)
                                       
                                       
                                          použijí se zahajovací a ukončovací kritéria podle článku 4.“;
                                       
                                    
                                 
                              
                           
                        
                     
                  
               
            
         
      
      
         
         
         
            
               
                  3)
               
               
                  v čl. 16b odst. 1 se doplňuje nové písmeno c), které zní:
                  
                     
                     
                     
                        
                           
                              „c)
                           
                           
                              informace uvedené v příloze XXII v souladu s pokyny v příloze XXIII.“;
                           
                        
                     
                  
               
            
         
      
      
         
         
         
            
               
                  4)
               
               
                  v čl. 16b odst. 2 se písmeno a) nahrazuje tímto:
                  
                     
                     
                     
                        
                           
                              „a)
                           
                           
                              instituce není součástí skupiny sestávající z úvěrových institucí, investičních podniků nebo finančních institucí, jejíž dceřiné společnosti nebo mateřské instituce se nacházejí v jiných jurisdikcích, než je jurisdikce založení dané instituce;“
                           
                        
                     
                  
               
            
         
      
      
         
         
         
            
               
                  5)
               
               
                  příloha I se nahrazuje zněním obsaženým v příloze I tohoto nařízení;
               
            
         
      
      
         
         
         
            
               
                  6)
               
               
                  příloha II se nahrazuje zněním uvedeným v příloze II tohoto nařízení;
               
            
         
      
      
         
         
         
            
               
                  7)
               
               
                  příloha VII se nahrazuje zněním uvedeným v příloze III tohoto nařízení;
               
            
         
      
      
         
         
         
            
               
                  8)
               
               
                  příloha XI se nahrazuje zněním uvedeným v příloze IV tohoto nařízení;
               
            
         
      
      
         
         
         
            
               
                  9)
               
               
                  příloha XIV se nahrazuje zněním uvedeným v příloze V tohoto nařízení;
               
            
         
      
      
         
         
         
            
               
                  10)
               
               
                  příloha XV se nahrazuje zněním uvedeným v příloze VI tohoto nařízení;
               
            
         
      
      
         
         
         
            
               
                  11)
               
               
                  příloha XVIII se nahrazuje zněním uvedeným v příloze VII tohoto nařízení;
               
            
         
      
      
         
         
         
            
               
                  12)
               
               
                  příloha XIX se nahrazuje zněním uvedeným v příloze VIII tohoto nařízení;
               
            
         
      
      
         
         
         
            
               
                  13)
               
               
                  příloha XX se nahrazuje zněním uvedeným v příloze IX tohoto nařízení;
               
            
         
      
      
         
         
         
            
               
                  14)
               
               
                  příloha XXI se nahrazuje zněním uvedeným v příloze X tohoto nařízení;
               
            
         
      
      
         
         
         
            
               
                  15)
               
               
                  doplňuje se nová příloha XXII, jejíž znění je uvedeno v příloze XI tohoto nařízení;
               
            
         
      
      
         
         
         
            
               
                  16)
               
               
                  doplňuje se nová příloha XXIII, jejíž znění je uvedeno v příloze XII tohoto nařízení.
               
            
         
      
      Článek 2
      Toto nařízení vstupuje v platnost dvacátým dnem po vyhlášení v Úředním věstníku Evropské unie.
      Použije se od 1. března 2018.
      
         Toto nařízení je závazné v celém rozsahu a přímo použitelné ve všech členských státech.
         V Bruselu dne 9. listopadu 2017.
         
            
               Za Komisi
            
            
               předseda
            
            Jean-Claude JUNCKER
         
      
      
      
         (1)  Úř. věst. L 176, 27.6.2013, s. 1.
      
         (2)  Prováděcí nařízení Komise (EU) č. 680/2014, kterým se stanoví prováděcí technické normy, pokud jde o podávání zpráv institucí pro účely dohledu podle nařízení Evropského parlamentu a Rady (EU) č. 575/2013 (Úř. věst. L 191, 28.6.2014, s. 1).
      
         (3)  Nařízení Komise v přenesené pravomoci (EU) 2015/61 ze dne 10. října 2014, kterým se doplňuje nařízení Evropského parlamentu a Rady (EU) č. 575/2013, pokud jde o požadavek na úvěrové instituce týkající se krytí likvidity (Úř. věst. L 11, 17.1.2015, s. 1).
      
         (4)  Nařízení Evropského parlamentu a Rady (EU) č. 1093/2010 ze dne 24. listopadu 2010 o zřízení Evropského orgánu dohledu (Evropského orgánu pro bankovnictví), o změně rozhodnutí č. 716/2009/ES a o zrušení rozhodnutí Komise 2009/78/ES (Úř. věst. L 331, 15.12.2010, s. 12).
      
      
         PŘÍLOHA I
         „
               PŘÍLOHA I
               
                  PODÁVÁNÍ ZPRÁV O KAPITÁLU A KAPITÁLOVÝCH POŽADAVCÍCH
               
               
                  
                  
                  
                  
                  
                     
                        
                           
                              ŠABLONY COREP
                           
                        
                     
                     
                        
                           
                              Číslo šablony
                           
                        
                        
                           
                              Kód šablony
                           
                        
                        
                           
                              Název šablony / skupiny šablon
                           
                        
                        
                           
                              Krátký název
                           
                        
                     
                     
                        
                            
                        
                        
                            
                        
                        
                           
                              Kapitálová přiměřenost
                           
                        
                        
                           
                              CA
                           
                        
                     
                     
                        
                           1
                        
                        
                           C 01.00
                        
                        
                           KAPITÁL
                        
                        
                           CA1
                        
                     
                     
                        
                           2
                        
                        
                           C 02.00
                        
                        
                           KAPITÁLOVÉ POŽADAVKY
                        
                        
                           CA2
                        
                     
                     
                        
                           3
                        
                        
                           C 03.00
                        
                        
                           KAPITÁLOVÉ POMĚRY
                        
                        
                           CA3
                        
                     
                     
                        
                           4
                        
                        
                           C 04.00
                        
                        
                           DOPLŇKOVÉ POLOŽKY:
                        
                        
                           CA4
                        
                     
                     
                     
                     
                        
                            
                        
                        
                            
                        
                        
                           
                              Přechodná ustanovení
                           
                        
                        
                           
                              CA5
                           
                        
                     
                     
                        
                           5,1
                        
                        
                           C 05.01
                        
                        
                           
                              PŘECHODNÁ USTANOVENÍ
                           
                        
                        
                           CA5.1
                        
                     
                     
                        
                           5,2
                        
                        
                           C 05.02
                        
                        
                           
                              NÁSTROJE SE ZACHOVÁNÍM PRÁVNÍCH ÚČINKŮ: NÁSTROJE NEPŘEDSTAVUJÍCÍ STÁTNÍ PODPORU
                           
                        
                        
                           CA5.2
                        
                     
                     
                        
                            
                        
                        
                            
                        
                        
                           
                              Skupinová solventnost
                           
                        
                        
                           
                              GS
                           
                        
                     
                     
                        
                           6,1
                        
                        
                           C 06.01
                        
                        
                           SKUPINOVÁ SOLVENTNOST: INFORMACE O PŘIDRUŽENÝCH PODNICÍCH – CELKEM
                        
                        
                           GS Total
                        
                     
                     
                        
                           6,2
                        
                        
                           C 06.02
                        
                        
                           SKUPINOVÁ SOLVENTNOST: INFORMACE O PŘIDRUŽENÝCH PODNICÍCH
                        
                        
                           GS
                        
                     
                     
                        
                            
                        
                        
                            
                        
                        
                           
                              Úvěrové riziko
                           
                        
                        
                           
                              CR
                           
                        
                     
                     
                        
                           7
                        
                        
                           C 07.00
                        
                        
                           ÚVĚROVÁ RIZIKA A ÚVĚROVÁ RIZIKA PROTISTRANY A VOLNÉ DODÁVKY: STANDARDIZOVANÝ PŘÍSTUP KE KAPITÁLOVÝM POŽADAVKŮM
                        
                        
                           CR SA
                        
                     
                     
                     
                     
                        
                            
                        
                        
                            
                        
                        
                           ÚVĚROVÁ RIZIKA A ÚVĚROVÁ RIZIKA PROTISTRANY A VOLNÉ DODÁVKY: PŘÍSTUP IRB KE KAPITÁLOVÝM POŽADAVKŮM
                        
                        
                           CR IRB
                        
                     
                     
                        
                           8,1
                        
                        
                           C 08.01
                        
                        
                           
                              ÚVĚROVÁ RIZIKA A ÚVĚROVÁ RIZIKA PROTISTRANY A VOLNÉ DODÁVKY: PŘÍSTUP IRB KE KAPITÁLOVÝM POŽADAVKŮM
                           
                        
                        
                           CR IRB 1
                        
                     
                     
                        
                           8,2
                        
                        
                           C 08.02
                        
                        
                           
                              ÚVĚROVÁ RIZIKA A ÚVĚROVÁ RIZIKA PROTISTRANY A VOLNÉ DODÁVKY: PŘÍSTUP IRB KE KAPITÁLOVÝM POŽADAVKŮM (struktura podle ratingového stupně nebo seskupení dlužníka)
                           
                        
                        
                           CR IRB 2
                        
                     
                     
                     
                     
                        
                            
                        
                        
                            
                        
                        
                           GEOGRAFICKÁ STRUKTURA
                        
                        
                           CR GB
                        
                     
                     
                        
                           9,1
                        
                        
                           C 09.01
                        
                        
                           
                              Tabulka 9.1 – Geografická struktura expozic podle sídla dlužníka (expozice SA)
                           
                        
                        
                           CR GB 1
                        
                     
                     
                        
                           9,2
                        
                        
                           C 09.02
                        
                        
                           
                              Tabulka 9.2 – Geografická struktura expozic podle sídla dlužníka (expozice IRB)
                           
                        
                        
                           CR GB 2
                        
                     
                     
                        
                           9,4
                        
                        
                           C 09.04
                        
                        
                           
                              C 9.4 – Struktura úvěrových expozic relevantních pro výpočet proticyklické kapitálové rezervy podle zemí a sazby proticyklické rezervy specifické pro danou instituci
                           
                        
                        
                           CCB
                        
                     
                     
                     
                     
                        
                            
                        
                        
                            
                        
                        
                           ÚVĚROVÉ RIZIKO: VLASTNÍ KAPITÁL – PŘÍSTUPY IRB KE KAPITÁLOVÝM POŽADAVKŮM
                        
                        
                           CR EQU IRB
                        
                     
                     
                        
                           10,1
                        
                        
                           C 10.01
                        
                        
                           
                              ÚVĚROVÉ RIZIKO: VLASTNÍ KAPITÁL – PŘÍSTUPY IRB KE KAPITÁLOVÝM POŽADAVKŮM
                           
                        
                        
                           CR EQU IRB 1
                        
                     
                     
                        
                           10,2
                        
                        
                           C 10.02
                        
                        
                           
                              ÚVĚROVÉ RIZIKO: VLASTNÍ KAPITÁL – PŘÍSTUPY IRB KE KAPITÁLOVÝM POŽADAVKŮM. STRUKTURA CELKOVÝCH EXPOZIC V RÁMCI METODY PD/LGD PODLE STUPŇŮ DLUŽNÍKA:
                           
                        
                        
                           CR EQU IRB 2
                        
                     
                     
                        
                           11
                        
                        
                           C 11.00
                        
                        
                           RIZIKO VYPOŘÁDÁNÍ/DODÁNÍ
                        
                        
                           CR SETT
                        
                     
                     
                        
                           12
                        
                        
                           C 12.00
                        
                        
                           ÚVĚROVÉ RIZIKO: SEKURITIZACE – STANDARDIZOVANÝ PŘÍSTUP KE KAPITÁLOVÝM POŽADAVKŮM
                        
                        
                           CR SEC SA
                        
                     
                     
                        
                           13
                        
                        
                           C 13.00
                        
                        
                           ÚVĚROVÉ RIZIKO: SEKURITIZACE – PŘÍSTUP IRB KE KAPITÁLOVÝM POŽADAVKŮM
                        
                        
                           CR SEC IRB
                        
                     
                     
                        
                           14
                        
                        
                           C 14.00
                        
                        
                           PODROBNÉ INFORMACE O SEKURITIZACÍCH
                        
                        
                           CR SEC Details
                        
                     
                     
                        
                            
                        
                        
                            
                        
                        
                           
                              Operační riziko
                           
                        
                        
                           
                              OPR
                           
                        
                     
                     
                        
                           16
                        
                        
                           C 16.00
                        
                        
                           OPERAČNÍ RIZIKO
                        
                        
                           OPR
                        
                     
                     
                        
                           17
                        
                        
                           C 17.00
                        
                        
                           OPERAČNÍ RIZIKO: HRUBÉ ZTRÁTY PODLE OBLASTÍ PODNIKÁNÍ A DRUHŮ UDÁLOSTÍ V LOŇSKÉM ROCE
                        
                        
                           OPR Details
                        
                     
                     
                        
                            
                        
                        
                            
                        
                        
                           
                              Tržní riziko
                           
                        
                        
                           
                              MKR
                           
                        
                     
                     
                        
                           18
                        
                        
                           C 18.00
                        
                        
                           TRŽNÍ RIZIKO: STANDARDIZOVANÝ PŘÍSTUP PRO POZIČNÍ RIZIKA U OBCHODOVANÝCH DLUHOVÝCH NÁSTROJŮ
                        
                        
                           MKR SA TDI
                        
                     
                     
                        
                           19
                        
                        
                           C 19.00
                        
                        
                           TRŽNÍ RIZIKO: STANDARDIZOVANÝ PŘÍSTUP PRO SPECIFICKÉ RIZIKO V SEKURITIZACÍCH
                        
                        
                           MKR SA SEC
                        
                     
                     
                        
                           20
                        
                        
                           C 20.00
                        
                        
                           TRŽNÍ RIZIKO: STANDARDIZOVANÝ PŘÍSTUP PRO SPECIFICKÉ RIZIKO V KORELAČNÍM OBCHODNÍM PORTFOLIU
                        
                        
                           MKR SA CTP
                        
                     
                     
                        
                           21
                        
                        
                           C 21.00
                        
                        
                           TRŽNÍ RIZIKO: STANDARDIZOVANÝ PŘÍSTUP PRO POZIČNÍ RIZIKO V AKCIÍCH
                        
                        
                           MKR SA EQU
                        
                     
                     
                        
                           22
                        
                        
                           C 22.00
                        
                        
                           TRŽNÍ RIZIKO: STANDARDIZOVANÉ PŘÍSTUPY PRO MĚNOVÉ RIZIKO
                        
                        
                           MKR SA FX
                        
                     
                     
                        
                           23
                        
                        
                           C 23.00
                        
                        
                           TRŽNÍ RIZIKO: STANDARDIZOVANÉ PŘÍSTUPY PRO KOMODITY
                        
                        
                           MKR SA COM
                        
                     
                     
                        
                           24
                        
                        
                           C 24.00
                        
                        
                           INTERNÍ MODELY TRŽNÍHO RIZIKA
                        
                        
                           MKR IM
                        
                     
                     
                        
                           25
                        
                        
                           C 25.00
                        
                        
                           RIZIKO ÚVĚROVÉ ÚPRAVY V OCENĚNÍ
                        
                        
                           CVA
                        
                     
                     
                        
                           33
                        
                        
                           C 33.00
                        
                        
                           EXPOZICE VŮČI VLÁDNÍM INSTITUCÍM PODLE ZEMĚ PROTISTRANY
                        
                        
                           GOV
                        
                     
                  
               
               
                  
               
               
                  C 01.00 – KAPITÁL (CA1)
               
               
                  
                  
                  
                  
                  
                     
                        
                           
                              Řádky
                           
                        
                        
                           
                              ID
                           
                        
                        
                           
                              Položka
                           
                        
                        
                           
                              Výše
                           
                        
                     
                     
                        
                           
                              010
                           
                        
                        
                           
                              1
                           
                        
                        
                           
                              KAPITÁL
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              015
                           
                        
                        
                           
                              1.1
                           
                        
                        
                           
                              KAPITÁL TIER 1
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              020
                           
                        
                        
                           
                              1.1.1
                           
                        
                        
                           
                              KMENOVÝ KAPITÁL TIER 1
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              030
                           
                        
                        
                           
                              1.1.1.1
                           
                        
                        
                           
                              Kapitálové nástroje způsobilé jako kmenový kapitál tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              040
                           
                        
                        
                           1.1.1.1.1
                        
                        
                           Splacené kapitálové nástroje
                        
                        
                            
                        
                     
                     
                        
                           
                              045
                           
                        
                        
                           1.1.1.1.1*
                        
                        
                           Z toho: kapitálové nástroje upsané orgány veřejné moci v mimořádných situacích
                        
                        
                            
                        
                     
                     
                        
                           
                              050
                           
                        
                        
                           1.1.1.1.2*
                        
                        
                           Doplňková položka: nezpůsobilé kapitálové nástroje
                        
                        
                            
                        
                     
                     
                        
                           
                              060
                           
                        
                        
                           1.1.1.1.3
                        
                        
                           Emisní ážio
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              070
                           
                        
                        
                           1.1.1.1.4
                        
                        
                           (–) Vlastní nástroje zahrnované do kmenového kapitálu tier 1
                        
                        
                            
                        
                     
                     
                        
                           
                              080
                           
                        
                        
                           1.1.1.1.4.1
                        
                        
                           (–) Přímé kapitálové investice do nástrojů zahrnovaných do kmenového kapitálu tier 1
                        
                        
                            
                        
                     
                     
                        
                           
                              090
                           
                        
                        
                           1.1.1.1.4.2
                        
                        
                           (–) Nepřímé kapitálové investice do nástrojů zahrnovaných do kmenového kapitálu tier 1
                        
                        
                            
                        
                     
                     
                        
                           
                              091
                           
                        
                        
                           1.1.1.1.4.3
                        
                        
                           (–) Syntetické kapitálové investice do nástrojů zahrnovaných do kmenového kapitálu tier 1
                        
                        
                            
                        
                     
                     
                        
                           
                              092
                           
                        
                        
                           1.1.1.1.5
                        
                        
                           (–) Skutečné nebo podmíněné závazky odkoupit vlastní nástroje zahrnované do kmenového kapitálu tier 1
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              130
                           
                        
                        
                           
                              1.1.1.2
                           
                        
                        
                           
                              Nerozdělený zisk
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              140
                           
                        
                        
                           1.1.1.2.1
                        
                        
                           Nerozdělený zisk z předchozích let
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              150
                           
                        
                        
                           1.1.1.2.2
                        
                        
                           Použitelný zisk nebo ztráta
                        
                        
                            
                        
                     
                     
                        
                           
                              160
                           
                        
                        
                           1.1.1.2.2.1
                        
                        
                           Zisk nebo ztráta připadající vlastníkům mateřského podniku
                        
                        
                            
                        
                     
                     
                        
                           
                              170
                           
                        
                        
                           1.1.1.2.2.2
                        
                        
                           (–) Část mezitímního zisku nebo zisku ke konci roku, která není použitelná
                        
                        
                            
                        
                     
                     
                        
                           
                              180
                           
                        
                        
                           
                              1.1.1.3
                           
                        
                        
                           
                              Kumulovaný ostatní úplný výsledek
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              200
                           
                        
                        
                           
                              1.1.1.4
                           
                        
                        
                           
                              Ostatní rezervy
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              210
                           
                        
                        
                           
                              1.1.1.5
                           
                        
                        
                           
                              Rezervy na obecná bankovní rizika
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              220
                           
                        
                        
                           
                              1.1.1.6
                           
                        
                        
                           
                              Přechodné úpravy provedené v důsledku nástrojů zahrnovaných do kmenového kapitálu tier 1, pro něž platí zachování právních účinků
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              230
                           
                        
                        
                           
                              1.1.1.7
                           
                        
                        
                           
                              Menšinové podíly uznané v kmenovém kapitálu tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              240
                           
                        
                        
                           
                              1.1.1.8
                           
                        
                        
                           
                              Přechodné úpravy provedené v důsledku dodatečných menšinových podílů
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              250
                           
                        
                        
                           
                              1.1.1.9
                           
                        
                        
                           
                              Úpravy kmenového kapitálu tier 1 v důsledku obezřetnostních filtrů
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              260
                           
                        
                        
                           1.1.1.9.1
                        
                        
                           (–) Zvýšení vlastního kapitálu plynoucí ze sekuritizovaných aktiv
                        
                        
                            
                        
                     
                     
                        
                           
                              270
                           
                        
                        
                           1.1.1.9.2
                        
                        
                           Oceňovací rozdíly ze zajištění peněžních toků
                        
                        
                            
                        
                     
                     
                        
                           
                              280
                           
                        
                        
                           1.1.1.9.3
                        
                        
                           Kumulativní zisky a ztráty ze závazků oceněných reálnou hodnotou, které vyplývají ze změn ve vlastním úvěrovém riziku
                        
                        
                            
                        
                     
                     
                        
                           
                              285
                           
                        
                        
                           1.1.1.9.4
                        
                        
                           V reálné hodnotě vyjádřené zisky a ztráty, které vyplývají z vlastního úvěrového rizika instituce v souvislosti s derivátovými závazky
                        
                        
                            
                        
                     
                     
                        
                           
                              290
                           
                        
                        
                           1.1.1.9.5
                        
                        
                           (–) Úpravy ocenění plynoucí z požadavků obezřetného oceňování
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              300
                           
                        
                        
                           
                              1.1.1.10
                           
                        
                        
                           
                              (–) Goodwill
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              310
                           
                        
                        
                           1.1.1.10.1
                        
                        
                           (–) Goodwill účtovaný jako nehmotné aktivum
                        
                        
                            
                        
                     
                     
                        
                           
                              320
                           
                        
                        
                           1.1.1.10.2
                        
                        
                           (–) Goodwill zahrnutý v ocenění významných investic
                        
                        
                            
                        
                     
                     
                        
                           
                              330
                           
                        
                        
                           1.1.1.10.3
                        
                        
                           Odložené daňové závazky související s goodwillem
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              340
                           
                        
                        
                           
                              1.1.1.11
                           
                        
                        
                           
                              (–) Jiná nehmotná aktiva
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              350
                           
                        
                        
                           1.1.1.11.1
                        
                        
                           (–) Jiná nehmotná aktiva před odpočtem odložených daňových závazků
                        
                        
                            
                        
                     
                     
                        
                           
                              360
                           
                        
                        
                           1.1.1.11.2
                        
                        
                           Odložené daňové závazky související s jinými nehmotnými aktivy
                        
                        
                            
                        
                     
                     
                        
                           
                              370
                           
                        
                        
                           
                              1.1.1.12
                           
                        
                        
                           
                              (–) Odložené daňové pohledávky, které jsou závislé na budoucím zisku a nevyplývají z přechodných rozdílů, po zohlednění souvisejících daňových závazků
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              380
                           
                        
                        
                           
                              1.1.1.13
                           
                        
                        
                           
                              (–) Nedostatek v krytí očekávaných ztrát úpravami o úvěrové riziko při přístupu založeném na interním ratingu (IRB)
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              390
                           
                        
                        
                           
                              1.1.1.14
                           
                        
                        
                           
                              (–) Aktiva penzijního fondu definovaných požitků
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              400
                           
                        
                        
                           1.1.1.14.1
                        
                        
                           (–) Aktiva penzijního fondu definovaných požitků
                        
                        
                            
                        
                     
                     
                        
                           
                              410
                           
                        
                        
                           1.1.1.14.2
                        
                        
                           Odložené daňové závazky související s aktivy penzijního fondu definovaných požitků
                        
                        
                            
                        
                     
                     
                        
                           
                              420
                           
                        
                        
                           1.1.1.14.3
                        
                        
                           Aktiva penzijního fondu definovaných požitků, jež instituce může bez omezení používat
                        
                        
                            
                        
                     
                     
                        
                           
                              430
                           
                        
                        
                           
                              1.1.1.15
                           
                        
                        
                           
                              (–) Vzájemná účast na kmenovém kapitálu tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              440
                           
                        
                        
                           
                              1.1.1.16
                           
                        
                        
                           
                              (–) Odpočet od položek vedlejšího kapitálu tier 1, který přesahuje výši vedlejšího kapitálu tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              450
                           
                        
                        
                           
                              1.1.1.17
                           
                        
                        
                           
                              (–) Kvalifikované účasti mimo finanční sektor, na něž se alternativně může uplatnit riziková váha 1 250  %
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              460
                           
                        
                        
                           
                              1.1.1.18
                           
                        
                        
                           
                              (–) Sekuritizační pozice, na něž se alternativně může uplatnit riziková váha 1 250  %
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              470
                           
                        
                        
                           
                              1.1.1.19
                           
                        
                        
                           
                              (–) Volné dodávky, na něž se alternativně může uplatnit riziková váha 1 250  %
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              471
                           
                        
                        
                           
                              1.1.1.20
                           
                        
                        
                           
                              (–) Pozice v koši, pro které instituce nemůže určit rizikovou váhu v rámci přístupu IRB a na které se alternativně může uplatnit riziková váha 1 250  %
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              472
                           
                        
                        
                           
                              1.1.1.21
                           
                        
                        
                           
                              (–) Expozice vlastního kapitálu v rámci přístupu založeného na interních modelech, na které se alternativně může uplatnit riziková váha 1 250  %
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              480
                           
                        
                        
                           
                              1.1.1.22
                           
                        
                        
                           
                              (–) Nástroje zahrnované do kmenového kapitálu tier 1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              490
                           
                        
                        
                           
                              1.1.1.23
                           
                        
                        
                           
                              (–) Odpočitatelné odložené daňové pohledávky, které jsou závislé na budoucím zisku a vyplývají z přechodných rozdílů
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              500
                           
                        
                        
                           
                              1.1.1.24
                           
                        
                        
                           
                              (–) Nástroje zahrnované do kmenového kapitálu tier 1 subjektů finančního sektoru, v nichž má instituce významnou investici
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              510
                           
                        
                        
                           
                              1.1.1.25
                           
                        
                        
                           
                              (–) Částka přesahující 17,65 % prahovou hodnotu
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              520
                           
                        
                        
                           
                              1.1.1.26
                           
                        
                        
                           
                              Ostatní přechodné úpravy kmenového kapitálu tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              524
                           
                        
                        
                           
                              1.1.1.27
                           
                        
                        
                           
                              (–) Dodatečné odpočty od kmenového kapitálu tier 1 v důsledku článku 3 nařízení o kapitálových požadavcích
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              529
                           
                        
                        
                           
                              1.1.1.28
                           
                        
                        
                           
                              Položky nebo odpočty od kmenového kapitálu tier 1 – jiné
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              530
                           
                        
                        
                           
                              1.1.2
                           
                        
                        
                           
                              VEDLEJŠÍ KAPITÁL TIER 1
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              540
                           
                        
                        
                           
                              1.1.2.1
                           
                        
                        
                           
                              Kapitálové nástroje způsobilé jako vedlejší kapitál tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              550
                           
                        
                        
                           1.1.2.1.1
                        
                        
                           Splacené kapitálové nástroje
                        
                        
                            
                        
                     
                     
                        
                           
                              560
                           
                        
                        
                           1.1.2.1.2*
                        
                        
                           Doplňková položka: nezpůsobilé kapitálové nástroje
                        
                        
                            
                        
                     
                     
                        
                           
                              570
                           
                        
                        
                           1.1.2.1.3
                        
                        
                           Emisní ážio
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              580
                           
                        
                        
                           1.1.2.1.4
                        
                        
                           (–) Vlastní nástroje zahrnované do vedlejšího kapitálu tier 1
                        
                        
                            
                        
                     
                     
                        
                           
                              590
                           
                        
                        
                           1.1.2.1.4.1
                        
                        
                           (–) Přímé kapitálové investice do nástrojů zahrnovaných do vedlejšího kapitálu tier 1
                        
                        
                            
                        
                     
                     
                        
                           
                              620
                           
                        
                        
                           1.1.2.1.4.2
                        
                        
                           (–) Nepřímé kapitálové investice do nástrojů zahrnovaných do vedlejšího kapitálu tier 1
                        
                        
                            
                        
                     
                     
                        
                           
                              621
                           
                        
                        
                           1.1.2.1.4.3
                        
                        
                           (–) Syntetické kapitálové investice do nástrojů zahrnovaných do vedlejšího kapitálu tier 1
                        
                        
                            
                        
                     
                     
                        
                           
                              622
                           
                        
                        
                           1.1.2.1.5
                        
                        
                           (–) Skutečné nebo podmíněné závazky odkoupit vlastní nástroje zahrnované do vedlejšího kapitálu tier 1
                        
                        
                            
                        
                     
                     
                        
                           
                              660
                           
                        
                        
                           
                              1.1.2.2
                           
                        
                        
                           
                              Přechodné úpravy provedené v důsledku nástrojů zahrnovaných do vedlejšího kapitálu tier 1, pro něž platí zachování právních účinků
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              670
                           
                        
                        
                           
                              1.1.2.3
                           
                        
                        
                           
                              Nástroje vydané dceřinými společnostmi a uznané ve vedlejším kapitálu tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              680
                           
                        
                        
                           
                              1.1.2.4
                           
                        
                        
                           
                              Přechodné úpravy v důsledku dodatečného uznání nástrojů, které jsou vydány dceřinými společnostmi, ve vedlejším kapitálu tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              690
                           
                        
                        
                           
                              1.1.2.5
                           
                        
                        
                           
                              (–) Vzájemná účast na vedlejším kapitálu tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              700
                           
                        
                        
                           
                              1.1.2.6
                           
                        
                        
                           
                              (–) Nástroje zahrnované do vedlejšího kapitálu tier 1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              710
                           
                        
                        
                           
                              1.1.2.7
                           
                        
                        
                           
                              (–) Nástroje zahrnované do vedlejšího kapitálu tier 1 subjektů finančního sektoru, v nichž má instituce významnou investici
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              720
                           
                        
                        
                           
                              1.1.2.8
                           
                        
                        
                           
                              (–) Odpočet od položek kapitálu tier 2, který přesahuje výši kapitálu tier 2
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              730
                           
                        
                        
                           
                              1.1.2.9
                           
                        
                        
                           
                              Ostatní přechodné úpravy vedlejšího kapitálu tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              740
                           
                        
                        
                           
                              1.1.2.10
                           
                        
                        
                           
                              Odpočet od položek vedlejšího kapitálu tier 1, který přesahuje výši vedlejšího kapitálu tier 1 (odečítá se od kmenového kapitálu tier 1)
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              744
                           
                        
                        
                           
                              1.1.2.11
                           
                        
                        
                           
                              (–) Dodatečné odpočty od vedlejšího kapitálu tier 1 v důsledku článku 3 nařízení o kapitálových požadavcích
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              748
                           
                        
                        
                           
                              1.1.2.12
                           
                        
                        
                           
                              Položky nebo odpočty od vedlejšího kapitálu tier 1 – jiné
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              750
                           
                        
                        
                           
                              1.2
                           
                        
                        
                           
                              KAPITÁL TIER 2
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              760
                           
                        
                        
                           
                              1.2.1
                           
                        
                        
                           
                              Kapitálové nástroje a podřízené úvěry způsobilé jako kapitál tier 2
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              770
                           
                        
                        
                           1.2.1.1
                        
                        
                           Splacené kapitálové nástroje a podřízené úvěry
                        
                        
                            
                        
                     
                     
                        
                           
                              780
                           
                        
                        
                           1.2.1.2*
                        
                        
                           Doplňková položka: Nezpůsobilé kapitálové nástroje a podřízené úvěry
                        
                        
                            
                        
                     
                     
                        
                           
                              790
                           
                        
                        
                           1.2.1.3
                        
                        
                           Emisní ážio
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              800
                           
                        
                        
                           1.2.1.4
                        
                        
                           (–) Vlastní nástroje zahrnované do kapitálu tier 2
                        
                        
                            
                        
                     
                     
                        
                           
                              810
                           
                        
                        
                           1.2.1.4.1
                        
                        
                           (–) Přímé kapitálové investice do nástrojů zahrnovaných do kapitálu tier 2
                        
                        
                            
                        
                     
                     
                        
                           
                              840
                           
                        
                        
                           1.2.1.4.2
                        
                        
                           (–) Nepřímé kapitálové investice do nástrojů zahrnovaných do kapitálu tier 2
                        
                        
                            
                        
                     
                     
                        
                           
                              841
                           
                        
                        
                           1.2.1.4.3
                        
                        
                           (–) Syntetické kapitálové investice do nástrojů zahrnovaných do kapitálu tier 2
                        
                        
                            
                        
                     
                     
                        
                           
                              842
                           
                        
                        
                           1.2.1.5
                        
                        
                           (–) Skutečné nebo podmíněné závazky odkoupit vlastní nástroje zahrnované do kapitálu tier 2
                        
                        
                            
                        
                     
                     
                        
                           
                              880
                           
                        
                        
                           
                              1.2.2
                           
                        
                        
                           
                              Přechodné úpravy provedené v důsledku nástrojů zahrnovaných do kapitálu tier 2 a podřízených úvěrů, pro něž platí zachování právních účinků
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              890
                           
                        
                        
                           
                              1.2.3
                           
                        
                        
                           
                              Nástroje vydané dceřinými podniky a uznané v kapitálu tier 2
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              900
                           
                        
                        
                           
                              1.2.4
                           
                        
                        
                           
                              Přechodné úpravy v důsledku dodatečného uznání nástrojů, které byly vydány dceřinými podniky, v kapitálu tier 2
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              910
                           
                        
                        
                           
                              1.2.5
                           
                        
                        
                           
                              Přebytek rezerv v porovnání se způsobilými očekávanými ztrátami při přístupu IRB
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              920
                           
                        
                        
                           
                              1.2.6
                           
                        
                        
                           
                              Obecné úpravy o úvěrové riziko v rámci standardizovaného přístupu
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              930
                           
                        
                        
                           
                              1.2.7
                           
                        
                        
                           
                              (–) Vzájemná účast na kapitálu tier 2
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              940
                           
                        
                        
                           
                              1.2.8
                           
                        
                        
                           
                              (–) Nástroje zahrnované do kapitálu tier 2 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              950
                           
                        
                        
                           
                              1.2.9
                           
                        
                        
                           
                              (–) Nástroje zahrnované do kapitálu tier 2 subjektů finančního sektoru, v nichž má instituce významnou investici
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              960
                           
                        
                        
                           
                              1.2.10
                           
                        
                        
                           
                              Ostatní přechodné úpravy kapitálu tier 2
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              970
                           
                        
                        
                           
                              1.2.11
                           
                        
                        
                           
                              Odpočet od položek kapitálu tier 2, který přesahuje výši kapitálu tier 2 (odečítá se od vedlejšího kapitálu tier 1)
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              974
                           
                        
                        
                           
                              1.2.12
                           
                        
                        
                           
                              (–) Dodatečné odpočty od kapitálu tier 2 v důsledku článku 3 nařízení o kapitálových požadavcích
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              978
                           
                        
                        
                           
                              1.2.13
                           
                        
                        
                           
                              Položky nebo odpočty od kapitálu tier 2 – jiné
                           
                        
                        
                            
                        
                     
                  
               
               
                  
               
               
                  C 02.00 – KAPITÁLOVÉ POŽADAVKY (CA2)
               
               
                  
                  
                  
                  
                  
                     
                        
                           
                              Řádky
                           
                        
                        
                           
                              Položka
                           
                        
                        
                           
                              Označení
                           
                        
                        
                           
                              Částka
                           
                        
                     
                     
                     
                     
                        
                           
                              010
                           
                        
                        
                           
                              1
                           
                        
                        
                           
                              CELKOVÝ OBJEM RIZIKOVÉ EXPOZICE
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              020
                           
                        
                        
                           1*
                        
                        
                           
                              Z toho: investiční podniky podle čl. 95 odst. 2 a článku 98 nařízení o kapitálových požadavcích
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              030
                           
                        
                        
                           1**
                        
                        
                           
                              z toho: investiční podniky podle čl. 96 odst. 2 a článku 97 nařízení o kapitálových požadavcích
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              040
                           
                        
                        
                           
                              1.1
                           
                        
                        
                           
                              OBJEMY RIZIKOVĚ VÁŽENÝCH EXPOZIC PRO ÚVĚROVÉ RIZIKO, ÚVĚROVÉ RIZIKO PROTISTRANY A RIZIKO ROZMĚLNĚNÍ A VOLNÉ DODÁVKY
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              050
                           
                        
                        
                           
                              1.1.1
                           
                        
                        
                           
                              Standardizovaný přístup (SA)
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              060
                           
                        
                        
                           1.1.1.1
                        
                        
                           Kategorie expozic, na něž se vztahuje standardizovaný přístup, s výjimkou sekuritizačních pozic
                        
                        
                            
                        
                     
                     
                        
                           
                              070
                           
                        
                        
                           1.1.1.1.01
                        
                        
                           ústřední vlády nebo centrální banky
                        
                        
                            
                        
                     
                     
                        
                           
                              080
                           
                        
                        
                           1.1.1.1.02
                        
                        
                           regionální vlády či místní orgány
                        
                        
                            
                        
                     
                     
                        
                           
                              090
                           
                        
                        
                           1.1.1.1.03
                        
                        
                           subjekty veřejného sektoru
                        
                        
                            
                        
                     
                     
                        
                           
                              100
                           
                        
                        
                           1.1.1.1.04
                        
                        
                           mezinárodní rozvojové banky
                        
                        
                            
                        
                     
                     
                        
                           
                              110
                           
                        
                        
                           1.1.1.1.05
                        
                        
                           mezinárodní organizace
                        
                        
                            
                        
                     
                     
                        
                           
                              120
                           
                        
                        
                           1.1.1.1.06
                        
                        
                           instituce
                        
                        
                            
                        
                     
                     
                        
                           
                              130
                           
                        
                        
                           1.1.1.1.07
                        
                        
                           podniky
                        
                        
                            
                        
                     
                     
                        
                           
                              140
                           
                        
                        
                           1.1.1.1.08
                        
                        
                           retailové expozice
                        
                        
                            
                        
                     
                     
                        
                           
                              150
                           
                        
                        
                           1.1.1.1.09
                        
                        
                           zajištěné hypotékami na nemovitosti
                        
                        
                            
                        
                     
                     
                        
                           
                              160
                           
                        
                        
                           1.1.1.1.10
                        
                        
                           Expozice v selhání
                        
                        
                            
                        
                     
                     
                        
                           
                              170
                           
                        
                        
                           1.1.1.1.11
                        
                        
                           Položky spojené s obzvlášť vysokým rizikem
                        
                        
                            
                        
                     
                     
                        
                           
                              180
                           
                        
                        
                           1.1.1.1.12
                        
                        
                           Kryté dluhopisy
                        
                        
                            
                        
                     
                     
                        
                           
                              190
                           
                        
                        
                           1.1.1.1.13
                        
                        
                           Pohledávky vůči institucím a podnikům s krátkodobým úvěrovým hodnocením
                        
                        
                            
                        
                     
                     
                        
                           
                              200
                           
                        
                        
                           1.1.1.1.14
                        
                        
                           Subjekty kolektivního investování
                        
                        
                            
                        
                     
                     
                        
                           
                              210
                           
                        
                        
                           1.1.1.1.15
                        
                        
                           Akcie a ostatní účasti
                        
                        
                            
                        
                     
                     
                        
                           
                              211
                           
                        
                        
                           1.1.1.1.16
                        
                        
                           Ostatní položky
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              220
                           
                        
                        
                           1.1.1.2
                        
                        
                           Sekuritizační pozice podle SA
                        
                        
                            
                        
                     
                     
                        
                           
                              230
                           
                        
                        
                           1.1.1.2*
                        
                        
                           
                              z toho: resekuritizace
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              240
                           
                        
                        
                           
                              2.1.1
                           
                        
                        
                           
                              Přístup založený na interním ratingu (IRB)
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              250
                           
                        
                        
                           1.1.2.1
                        
                        
                           Přístupy založené na interním ratingu, pokud se nepoužívají vlastní odhady LGD ani konverzní faktory
                        
                        
                            
                        
                     
                     
                        
                           
                              260
                           
                        
                        
                           1.1.2.1.01
                        
                        
                           Ústřední vlády a centrální banky
                        
                        
                            
                        
                     
                     
                        
                           
                              270
                           
                        
                        
                           1.1.2.1.02
                        
                        
                           instituce
                        
                        
                            
                        
                     
                     
                        
                           
                              280
                           
                        
                        
                           1.1.2.1.03
                        
                        
                           Podniky – malé a střední podniky
                        
                        
                            
                        
                     
                     
                        
                           
                              290
                           
                        
                        
                           1.1.2.1.04
                        
                        
                           Podniky – specializované úvěrování
                        
                        
                            
                        
                     
                     
                        
                           
                              300
                           
                        
                        
                           1.1.2.1.05
                        
                        
                           Podniky – ostatní
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              310
                           
                        
                        
                           1.1.2.2
                        
                        
                           Přístupy IRB, pokud se používají vlastní odhady LGD a/nebo konverzní faktory
                        
                        
                            
                        
                     
                     
                        
                           
                              320
                           
                        
                        
                           1.1.2.2.01
                        
                        
                           Ústřední vlády a centrální banky
                        
                        
                            
                        
                     
                     
                        
                           
                              330
                           
                        
                        
                           1.1.2.2.02
                        
                        
                           instituce
                        
                        
                            
                        
                     
                     
                        
                           
                              340
                           
                        
                        
                           1.1.2.2.03
                        
                        
                           Podniky – malé a střední podniky
                        
                        
                            
                        
                     
                     
                        
                           
                              350
                           
                        
                        
                           1.1.2.2.04
                        
                        
                           Podniky – specializované úvěrování
                        
                        
                            
                        
                     
                     
                        
                           
                              360
                           
                        
                        
                           1.1.2.2.05
                        
                        
                           Podniky – ostatní
                        
                        
                            
                        
                     
                     
                        
                           
                              370
                           
                        
                        
                           1.1.2.2.06
                        
                        
                           Retail – malé a střední podniky se zajištěním nemovitostmi
                        
                        
                            
                        
                     
                     
                        
                           
                              380
                           
                        
                        
                           1.1.2.2.07
                        
                        
                           Retail – jiné než malé a střední podniky se zajištěním nemovitostmi
                        
                        
                            
                        
                     
                     
                        
                           
                              390
                           
                        
                        
                           1.1.2.2.08
                        
                        
                           Retail – kvalifikované revolvingové expozice
                        
                        
                            
                        
                     
                     
                        
                           
                              400
                           
                        
                        
                           1.1.2.2.09
                        
                        
                           Retail – ostatní malé a střední podniky
                        
                        
                            
                        
                     
                     
                        
                           
                              410
                           
                        
                        
                           1.1.2.2.10
                        
                        
                           Retail – ostatní jiné než malé a střední podniky
                        
                        
                            
                        
                     
                     
                        
                           
                              420
                           
                        
                        
                           1.1.2.3
                        
                        
                           Vlastní kapitál podle IRB
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              430
                           
                        
                        
                           1.1.2.4
                        
                        
                           Sekuritizační pozice podle IRB
                        
                        
                            
                        
                     
                     
                        
                           
                              440
                           
                        
                        
                           1.1.2.4*
                        
                        
                           
                              Z toho: resekuritizace
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              450
                           
                        
                        
                           1.1.2.5
                        
                        
                           Ostatní aktiva nemající povahu úvěrového závazku
                        
                        
                            
                        
                     
                     
                        
                           
                              460
                           
                        
                        
                           
                              1.1.3
                           
                        
                        
                           
                              Objem rizikových expozic u příspěvků do fondu pro riziko selhání ústřední protistrany
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              490
                           
                        
                        
                           
                              1.2
                           
                        
                        
                           
                              CELKOVÝ OBJEM RIZIKOVÉ EXPOZICE TÝKAJÍCÍ SE VYPOŘÁDÁNÍ/DODÁNÍ
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              500
                           
                        
                        
                           
                              1.2.1
                           
                        
                        
                           
                              Vypořádací riziko/riziko dodání v investičním portfoliu
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              510
                           
                        
                        
                           
                              1.2.2
                           
                        
                        
                           
                              Vypořádací riziko/riziko dodání v obchodním portfoliu
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              520
                           
                        
                        
                           
                              1.3
                           
                        
                        
                           
                              CELKOVÝ OBJEM RIZIKOVÉ EXPOZICE PRO POZIČNÍ, MĚNOVÉ A KOMODITNÍ RIZIKO
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              530
                           
                        
                        
                           
                              1.3.1
                           
                        
                        
                           
                              Objem rizikové expozice pro poziční, měnové a komoditní riziko podle standardizovaných přístupů (SA)
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              540
                           
                        
                        
                           1.3.1.1
                        
                        
                           Obchodované dluhové nástroje (TDI)
                        
                        
                            
                        
                     
                     
                        
                           
                              550
                           
                        
                        
                           1.3.1.2
                        
                        
                           Akcie a ostatní účasti
                        
                        
                            
                        
                     
                     
                        
                           
                              555
                           
                        
                        
                           1.3.1.3
                        
                        
                           Zvláštní přístup pro poziční riziko u subjektů kolektivního invesetování
                        
                        
                            
                        
                     
                     
                        
                           
                              556
                           
                        
                        
                           1.3.1.3*
                        
                        
                           Doplňková položka: Subjekty kolektivního investování, které investovaly výhradně do obchodovaných dluhových nástrojů
                        
                        
                            
                        
                     
                     
                        
                           
                              557
                           
                        
                        
                           1.3.1.3**
                        
                        
                           Doplňková položka: Subjekty kolektivního investování, které investovaly výhradně do nástrojů vlastního kapitálu nebo smíšených nástrojů
                        
                        
                            
                        
                     
                     
                        
                           
                              560
                           
                        
                        
                           1.3.1.4
                        
                        
                           Měna
                        
                        
                            
                        
                     
                     
                        
                           
                              570
                           
                        
                        
                           1.3.1.5
                        
                        
                           Komodity
                        
                        
                            
                        
                     
                     
                        
                           
                              580
                           
                        
                        
                           
                              1.3.2
                           
                        
                        
                           
                              Objem rizikové expozice pro poziční, měnové a komoditní riziko podle interních modelů (IM)
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              590
                           
                        
                        
                           
                              1.4
                           
                        
                        
                           
                              CELKOVÝ OBJEM RIZIKOVÉ EXPOZICE PRO OPERAČNÍ RIZIKO (OpR)
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              600
                           
                        
                        
                           
                              1.4.1
                           
                        
                        
                           
                              OpR podle přístupu základního ukazatele (BIA)
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              610
                           
                        
                        
                           
                              1.4.2
                           
                        
                        
                           
                              OpR podle standardizovaných přístupů (STA) / alternativních standardizovaných přístupů (ASA)
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              620
                           
                        
                        
                           
                              1.4.3
                           
                        
                        
                           
                              OpR podle přístupů pokročilého měření (AMA)
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              630
                           
                        
                        
                           
                              1.5
                           
                        
                        
                           
                              OBJEM DALŠÍ RIZIKOVÉ EXPOZICE NA ZÁKLADĚ FIXNÍCH REŽIJNÍCH NÁKLADŮ
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              640
                           
                        
                        
                           
                              1.6
                           
                        
                        
                           
                              CELKOVÝ OBJEM RIZIKOVÉ EXPOZICE PRO ÚVĚROVOU ÚPRAVU V OCENĚNÍ
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              650
                           
                        
                        
                           
                              1.6.1
                           
                        
                        
                           
                              Pokročilá metoda
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              660
                           
                        
                        
                           
                              1.6.2
                           
                        
                        
                           
                              Standardizovaná metoda
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              670
                           
                        
                        
                           
                              1.6.3
                           
                        
                        
                           
                              Na základě OEM
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              680
                           
                        
                        
                           
                              1.7
                           
                        
                        
                           
                              CELKOVÝ OBJEM RIZIKOVÉ EXPOZICE SOUVISEJÍCÍ S VELKÝMI EXPOZICEMI V OBCHODNÍM PORTFOLIU
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              690
                           
                        
                        
                           
                              1.8
                           
                        
                        
                           
                              OSTATNÍ OBJEMY RIZIKOVÉ EXPOZICE
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           
                              710
                           
                        
                        
                           
                              1.8.2
                           
                        
                        
                           
                              Z toho: dodatečné přísnější obezřetnostní požadavky podle článku 458
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              720
                           
                        
                        
                           1.8.2*
                        
                        
                           Z toho: požadavky pro velké expozice
                        
                        
                            
                        
                     
                     
                        
                           
                              730
                           
                        
                        
                           1.8.2**
                        
                        
                           Z toho: v důsledku upravených rizikových vah pro ošetření bublin v odvětví obytných a obchodních nemovitostí
                        
                        
                            
                        
                     
                     
                        
                           
                              740
                           
                        
                        
                           1.8.2***
                        
                        
                           Z toho: v důsledku expozic uvnitř finančního sektoru
                        
                        
                            
                        
                     
                     
                        
                           
                              750
                           
                        
                        
                           
                              1.8.3
                           
                        
                        
                           
                              Z toho: dodatečné přísnější obezřetnostní požadavky podle článku 459
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              760
                           
                        
                        
                           
                              1.8.4
                           
                        
                        
                           
                              Z toho: Objem dodatečné rizikové expozice na základě článku 3 nařízení o kapitálových požadavcích
                           
                        
                        
                            
                        
                     
                  
               
               
                  
               
               
                  C 03.00 – KAPITÁLOVÉ POMĚRY A ÚROVNĚ KAPITÁLU (CA3)
               
               
                  
                  
                  
                  
                  
                     
                        
                           
                              Řádky
                           
                        
                        
                           
                              ID
                           
                        
                        
                           
                              Položka
                           
                        
                        
                           
                              Výše
                           
                        
                     
                     
                        
                           010
                        
                        
                           
                              1
                           
                        
                        
                           
                              Poměr kmenového kapitálu tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           020
                        
                        
                           
                              2
                           
                        
                        
                           
                              Přebytek (+)/nedostatek (–) kmenového kapitálu tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           030
                        
                        
                           
                              3
                           
                        
                        
                           
                              Kapitálový poměr tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           040
                        
                        
                           
                              4
                           
                        
                        
                           
                              Přebytek (+)/nedostatek (–) kapitálu tier 1
                           
                        
                        
                            
                        
                     
                     
                        
                           050
                        
                        
                           
                              5
                           
                        
                        
                           
                              Celkový kapitálový poměr
                           
                        
                        
                            
                        
                     
                     
                        
                           060
                        
                        
                           
                              6
                           
                        
                        
                           
                              Přebytek (+)/nedostatek (–) celkového kapitálu
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              Doplňkové položky: kapitálové poměry v důsledku úprav podle pilíře II
                           
                        
                     
                     
                        
                           070
                        
                        
                           
                              7
                           
                        
                        
                           
                              Poměr kmenového kapitálu tier 1 včetně úprav podle pilíře II
                           
                        
                        
                            
                        
                     
                     
                        
                           080
                        
                        
                           
                              8
                           
                        
                        
                           
                              Cílový poměr kmenového kapitálu tier 1 v důsledku úprav podle pilíře II
                           
                        
                        
                            
                        
                     
                     
                        
                           090
                        
                        
                           
                              9
                           
                        
                        
                           
                              Kapitálový poměr tier 1 včetně úprav podle pilíře II
                           
                        
                        
                            
                        
                     
                     
                        
                           100
                        
                        
                           
                              10
                           
                        
                        
                           
                              Cílový kapitálový poměr tier 1 v důsledku úprav podle pilíře II
                           
                        
                        
                            
                        
                     
                     
                        
                           110
                        
                        
                           
                              11
                           
                        
                        
                           
                              Celkový kapitálový poměr včetně úprav podle pilíře II
                           
                        
                        
                            
                        
                     
                     
                        
                           120
                        
                        
                           
                              12
                           
                        
                        
                           
                              Cílový celkový kapitálový poměr v důsledku úprav podle pilíře II
                           
                        
                        
                            
                        
                     
                  
               
               
                  
               
               
                  C 04.00 – DOPLŇKOVÉ POLOŽKY (CA4)
               
               
                  
                  
                  
                  
                  
                     
                        
                           
                              Řádek
                           
                        
                        
                           
                              ID
                           
                        
                        
                           
                              Položka
                           
                        
                        
                           
                              Sloupec
                           
                        
                     
                     
                        
                           
                              Odložené daňové pohledávky a závazky
                           
                        
                        
                           
                              010
                           
                        
                     
                     
                     
                     
                        
                           010
                        
                        
                           1
                        
                        
                           
                              Odložené daňové pohledávky celkem
                           
                        
                        
                            
                        
                     
                     
                        
                           020
                        
                        
                           1.1
                        
                        
                           Odložené daňové pohledávky, které nejsou závislé na budoucím zisku
                        
                        
                            
                        
                     
                     
                        
                           030
                        
                        
                           1.2
                        
                        
                           Odložené daňové pohledávky, které jsou závislé na budoucím zisku a nevyplývají z přechodných rozdílů
                        
                        
                            
                        
                     
                     
                        
                           040
                        
                        
                           1.3
                        
                        
                           Odložené daňové pohledávky, které jsou závislé na budoucím zisku a vyplývají z přechodných rozdílů
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           050
                        
                        
                           2
                        
                        
                           
                              Odložené daňové závazky celkem
                           
                        
                        
                            
                        
                     
                     
                        
                           060
                        
                        
                           2.1
                        
                        
                           Odložené daňové závazky, které nelze odečíst od odložených daňových pohledávek závislých na budoucím zisku
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           070
                        
                        
                           2.2
                        
                        
                           Odložené daňové závazky, které lze odečíst od odložených daňových pohledávek závislých na budoucím zisku
                        
                        
                            
                        
                     
                     
                        
                           080
                        
                        
                           2.2.1
                        
                        
                           Odpočitatelné odložené daňové závazky související s odloženými daňovými pohledávkami, které jsou závislé na budoucím zisku a nevyplývají z přechodných rozdílů
                        
                        
                            
                        
                     
                     
                        
                           090
                        
                        
                           2.2.2
                        
                        
                           Odpočitatelné odložené daňové závazky související s odloženými daňovými pohledávkami, které jsou závislé na budoucím zisku a vyplývají z přechodných rozdílů
                        
                        
                            
                        
                     
                     
                        
                           093
                        
                        
                           2A
                        
                        
                           
                              Přeplatky daně a zpětně použité daňové ztráty
                           
                        
                        
                            
                        
                     
                     
                        
                           096
                        
                        
                           2B
                        
                        
                           
                              Odložené daňové pohledávky, které podléhají rizikové váze ve výši 250 %
                           
                        
                        
                            
                        
                     
                     
                        
                           097
                        
                        
                           2C
                        
                        
                           
                              Odložené daňové pohledávky, které podléhají rizikové váze ve výši 0 %
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              Úpravy o úvěrové riziko a očekávané ztráty
                           
                        
                     
                     
                     
                     
                        
                           100
                        
                        
                           3
                        
                        
                           
                              Přebytek (+) nebo schodek (–) podle IRB plynoucí z úprav o úvěrové riziko, dodatečných úprav ocenění a dalšího snížení kapitálu o očekávané ztráty z expozic, které nejsou v selhání
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           110
                        
                        
                           3.1
                        
                        
                           Celkové úpravy o úvěrové riziko, dodatečné úpravy ocenění a další snížení kapitálu, které lze začlenit do výpočtu výše očekávaných ztrát
                        
                        
                            
                        
                     
                     
                        
                           120
                        
                        
                           3.1.1
                        
                        
                           Obecné úpravy o úvěrové riziko
                        
                        
                            
                        
                     
                     
                        
                           130
                        
                        
                           3.1.2
                        
                        
                           Specifické úpravy o úvěrové riziko
                        
                        
                            
                        
                     
                     
                        
                           131
                        
                        
                           3.1.3
                        
                        
                           Dodatečné úpravy ocenění a další snížení kapitálu
                        
                        
                            
                        
                     
                     
                        
                           140
                        
                        
                           3.2
                        
                        
                           Celkové způsobilé očekávané ztráty
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           145
                        
                        
                           4
                        
                        
                           
                              Přebytek (+) nebo schodek (–) podle IRB plynoucí ze specifických úprav o úvěrové riziko v rámci očekávaných ztrát z expozic, které jsou v selhání
                           
                        
                        
                            
                        
                     
                     
                        
                           150
                        
                        
                           4.1
                        
                        
                           Specifické úpravy o úvěrové riziko a pozice, s nimiž se zachází obdobně
                        
                        
                            
                        
                     
                     
                        
                           155
                        
                        
                           4.2
                        
                        
                           Celkové způsobilé očekávané ztráty
                        
                        
                            
                        
                     
                     
                        
                           160
                        
                        
                           5
                        
                        
                           
                              Objemy rizikově vážených expozic pro výpočet stropu přebytku rezerv způsobilého jako kapitál tier 2
                           
                        
                        
                            
                        
                     
                     
                        
                           170
                        
                        
                           6
                        
                        
                           
                              Celkové hrubé rezervy způsobilé k zařazení do kapitálu tier 2
                           
                        
                        
                            
                        
                     
                     
                        
                           180
                        
                        
                           7
                        
                        
                           
                              Objemy rizikově vážených expozic pro výpočet stropu rezervy způsobilé jako kapitál tier 2
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              Prahové hodnoty pro odpočty od kmenového kapitálu tier 1
                           
                        
                     
                     
                        
                           190
                        
                        
                           8
                        
                        
                           
                              Prahová hodnota neodečitatelná od kapitálových investic do subjektů finančního sektoru, v nichž instituce nemá významnou investici
                           
                        
                        
                            
                        
                     
                     
                        
                           200
                        
                        
                           9
                        
                        
                           
                              Prahová hodnota CET1 ve výši 10 %
                           
                        
                        
                            
                        
                     
                     
                        
                           210
                        
                        
                           10
                        
                        
                           
                              Prahová hodnota CET1 ve výši 17,65 %
                           
                        
                        
                            
                        
                     
                     
                        
                           225
                        
                        
                           11,1
                        
                        
                           
                              Způsobilý kapitál pro účely kvalifikovaných účastí mimo finanční sektor
                           
                        
                        
                            
                        
                     
                     
                        
                           226
                        
                        
                           11,2
                        
                        
                           
                              Způsobilý kapitál pro účely velkých expozic
                           
                        
                        
                            
                        
                     
                     
                        
                           
                              Investice do kapitálu subjektů finančního sektoru, v nichž instituce nemá významnou investici
                           
                        
                     
                     
                     
                     
                        
                           230
                        
                        
                           12
                        
                        
                           
                              Investice do kapitálu CET1 subjektů finančního sektoru, v nichž instituce nemá významnou investici, očištěné o krátké pozice
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           240
                        
                        
                           12.1
                        
                        
                           Přímé investice do kapitálu CET1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           250
                        
                        
                           12.1.1
                        
                        
                           Hrubé přímé kapitálové investice do nástrojů zahrnovaných do kmenového kapitálu tier 1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           260
                        
                        
                           12.1.2
                        
                        
                           (–) Krátké pozice s povolenou kompenzací vztahující se k hrubým přímým kapitálovým investicím uvedeným výše
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           270
                        
                        
                           12.2
                        
                        
                           Nepřímé kapitálové investice do nástrojů zahrnovaných do kmenového kapitálu tier 1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           280
                        
                        
                           12.2.1
                        
                        
                           Hrubé nepřímé kapitálové investice do nástrojů zahrnovaných do kmenového kapitálu tier 1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           290
                        
                        
                           12.2.2
                        
                        
                           (–) Krátké pozice s povolenou kompenzací vztahující se k hrubým nepřímým kapitálovým investicím uvedeným výše
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           291
                        
                        
                           12.3
                        
                        
                           Syntetické kapitálové investice do nástrojů zahrnovaných do kmenového kapitálu tier 1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           292
                        
                        
                           12.3.1
                        
                        
                           Hrubé syntetické kapitálové investice do nástrojů zahrnovaných do kmenového kapitálu tier 1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           293
                        
                        
                           12.3.2
                        
                        
                           (–) Krátké pozice s povolenou kompenzační funkcí vztahující se k hrubým syntetickým kapitálovým investicím uvedeným výše
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           300
                        
                        
                           13
                        
                        
                           
                              Investice do kapitálu AT1 subjektů finančního sektoru, v nichž instituce nemá významnou investici, očištěné o krátké pozice
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           310
                        
                        
                           13.1
                        
                        
                           Přímé kapitálové investice do nástrojů zahrnovaných do vedlejšího kapitálu tier 1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           320
                        
                        
                           13.1.1
                        
                        
                           Hrubé přímé kapitálové investice do nástrojů zahrnovaných do vedlejšího kapitálu tier 1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           330
                        
                        
                           13.1.2
                        
                        
                           (–) Krátké pozice s povolenou kompenzací vztahující se k hrubým přímým kapitálovým investicím uvedeným výše
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           340
                        
                        
                           13.2
                        
                        
                           Nepřímé kapitálové investice do nástrojů zahrnovaných do vedlejšího kapitálu tier 1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           350
                        
                        
                           13.2.1
                        
                        
                           Hrubé nepřímé kapitálové investice do nástrojů zahrnovaných do vedlejšího kapitálu tier 1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           360
                        
                        
                           13.2.2
                        
                        
                           (–) Krátké pozice s povolenou kompenzací vztahující se k hrubým nepřímým kapitálovým investicím uvedeným výše
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           361
                        
                        
                           13.3
                        
                        
                           Syntetické kapitálové investice do nástrojů zahrnovaných do vedlejšího kapitálu tier 1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           362
                        
                        
                           13.3.1
                        
                        
                           Hrubé syntetické kapitálové investice do nástrojů zahrnovaných do vedlejšího kapitálu tier 1 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           363
                        
                        
                           13.3.2
                        
                        
                           (–) Krátké pozice s povolenou kompenzační funkcí vztahující se k hrubým syntetickým kapitálovým investicím uvedeným výše
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           370
                        
                        
                           14
                        
                        
                           
                              Investice do kapitálu T2 subjektů z finančního sektoru, v nichž instituce nemá významnou investici, očištěné o krátké pozice
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           380
                        
                        
                           14.1
                        
                        
                           Přímé kapitálové investice do nástrojů zahrnovaných do kapitálu tier 2 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           390
                        
                        
                           14.1.1
                        
                        
                           Hrubé přímé kapitálové investice do nástrojů zahrnovaných do kapitálu tier 2 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           400
                        
                        
                           14.1.2
                        
                        
                           (–) Krátké pozice s povolenou kompenzací vztahující se k hrubým přímým kapitálovým investicím uvedeným výše
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           410
                        
                        
                           14.2
                        
                        
                           Nepřímé kapitálové investice do nástrojů zahrnovaných do kapitálu tier 2 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           420
                        
                        
                           14.2.1
                        
                        
                           Hrubé nepřímé kapitálové investice do nástrojů zahrnovaných do kapitálu tier 2 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           430
                        
                        
                           14.2.2
                        
                        
                           (–) Krátké pozice s povolenou kompenzací vztahující se k hrubým nepřímým kapitálovým investicím uvedeným výše
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           431
                        
                        
                           14.3
                        
                        
                           Syntetické kapitálové investice do nástrojů zahrnovaných do kapitálu tier 2 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           432
                        
                        
                           14.3.1
                        
                        
                           Hrubé syntetické kapitálové investice do nástrojů zahrnovaných do kapitálu tier 2 subjektů finančního sektoru, v nichž instituce nemá významnou investici
                        
                        
                            
                        
                     
                     
                        
                           433
                        
                        
                           14.3.2
                        
                        
                           (–) Krátké pozice s povolenou kompenzační funkcí vztahující se k hrubým syntetickým kapitálovým investicím uvedeným výše
                        
                        
                            
                        
                     
                     
                        
                           
                              Investice do kapitálu subjektů finančního sektoru, v nichž má instituce významnou investici
                           
                        
                     
                     
                     
                     
                        
                           440
                        
                        
                           15
                        
                        
                           
                              Investice do kapitálu CET1 subjektů finančního sektoru, v nichž má instituce významnou investici, očištěné o krátké pozice
                           
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           450
                        
                        
                           15.1
                        
                        
                           Přímé kapitálové investice do nástrojů zahrnovaných do kmenového kapitálu tier 1 subjektů finančního sektoru, v nichž má instituce významnou investici
                        
                        
                            
                        
                     
                     
                        
                           460
                        
                        
                           15.1.1
                        
                        
                           Hrubé přímé kapitálové investice do nástrojů zahrnovaných do kmenového kapitálu tier 1 subjektů finančního sektoru, v nichž má instituce významnou investici
                        
                        
                            
                        
                     
                     
                        
                           470
                        
                        
                           15.1.2
                        
                        
                           (–) Krátké pozice s povolenou kompenzací vztahující se k hrubým přímým kapitálovým investicím uvedeným výše
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           480
                        
                        
                           15.2
                        
                        
                           Nepřímé kapitálové investice do nástrojů zahrnovaných do kmenového kapitálu tier 1 subjektů finančního sektoru, v nichž má instituce významnou investici
                        
                        
                            
                        
                     
                     
                        
                           490
                        
                        
                           15.2.1
                        
                        
                           Hrubé nepřímé kapitálové investice do nástrojů zahrnovaných do kmenového kapitálu tier 1 subjektů finančního sektoru, v nichž má instituce významnou investici
                        
                        
                            
                        
                     
                     
                        
                           500
                        
                        
                           15.2.2
                        
                        
                           (–) Krátké pozice s povolenou kompenzací vztahující se k hrubým nepřímým kapitálovým investicím uvedeným výše
                        
                        
                            
                        
                     
                     
                     
                     
                        
                           501
                        
                        
                           15.3
                        
                        
                           Syntetické kapitálové investice do nástrojů zahrnovaných do kmenového kapitálu tier 1 subjektů finančního sektoru, v nichž má instituce významnou investici
                        
                        
                            
                        
                     
                     
                        
                           502
       &