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Capital: Instruments and Provisions

Dalam dokumen Annual Report 2020 BCA Inggris Medium Res (Halaman 176-180)

Basel III Leverage Ratio *)

Tier 2 Capital: Instruments and Provisions

46. Directly issued qualifying Tier 2 instruments plus related stock surplus

463.750 463.750

47. Directly issued capital instruments subject to phase out from Tier 2 N/A N/A 48. Tier 2 instruments (and CET1 and AT1 instruments not included

in rows 5 or 34) issued by subsidiaries and held by third parties (amount allowed in group Tier 2)

-

49. Instruments issued by subsidiaries subject to phase out N/A

50. Provisions 6,385,674 6,544,667

51. Tier 2 capital before regulatory adjustments 6,849,424 7,008,417

Tier 2 Capital: Regulatory Adjustments

52. Investments in own Tier 2 instruments N/A N/A

53. Reciprocal cross-holdings in Tier 2 instruments and other TLAC

liabilities N/A N/A

54. Investments in the other TLAC liabilities of banking, financial and insurance entities that are outside the scope of regulatory consolidation and where the bank does not own more than 10% of the issued common share capital of the entity: amount previously designated for the 5% threshold but that no longer meets the conditions (for G-SIBs only)

N/A N/A

55. Significant investments in the capital banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions)

N/A N/A

56. National specific regulatory adjustments

a. Sinking fund - -

b. Investments in instrument issued by the other Bank that meet the criteria for inclusion in additional tier 2

- -

5. Capital - Composition of Capital (CC1) - as of December 31, 2020

No Component

Amount (in million Rupiah)

Reference from Consolidated Statements of Financial Position Individual Consolidated

57. Total regulatory adjustments to Tier 2 capital - -

58. Tier 2 capital (T2) 6,849,424 7,008,417

59. Total capital (TC = T1 + T2) 174,351,119 186,953,898

60. Total risk weighted assets 674,968,017 695,143,985

Capital Ratios and Buffers

61. Common Equity Tier 1 (as a percentage of risk weighted assets) 24.82% 25.89%

62. Tier 1 (as a percentage of risk weighted assets) 24.82% 25.89%

63. Total Capital (as a percentage of risk weighted assets) 25.83% 26.89%

64. Institution specific buffer requirement (minimum CET1

requirement plus capital conservation buffer plus countercyclical buffer requirements plus G-SIB buffer requirement, expressed as a percentage of risk weighted assets)

5.000% 5.000%

65. Capital Conservation Buffer requirement 2.500% 2.500%

66. Bank specific countercyclical buffer requirement 0.000% 0.000%

67. Higher loss absorbency requirement 2.500% 2.500%

68. Common Equity Tier 1 available to meet buffers (as a percentage

of risk weighted assets) 15.84% 16.90%

National minimal (if different from Basel 3)

69. National Common Equity Tier 1 minimum ratio (if different from

Basel 3 minimum) N/A N/A

70. National Tier 1 minimum ratio (if different from Basel 3 minimum) N/A N/A 71. National total capital minimum ratio (if different from Basel 3

minimum)

N/A N/A

Amounts below the thresholds for deduction (before risk weighting)

72. Non-significant investments in the capital and other TLAC liabilities of other financial entities

N/A N/A

73. Significant investments in the common stock of financial entities N/A N/A

74. Mortgage servicing rights (net of related tax liability) N/A N/A

75. Deferred tax assets arising from temporary differences (net of related tax liability)

N/A N/A

Applicable caps on the inclusion of provisions in Tier 2 76. Provisions eligible for inclusion in Tier 2 in respect of exposures

subject to standardised approach (prior to application of cap)

N/A N/A

77. Cap on inclusion of provisions in Tier 2 under standardised

approach N/A N/A

78. Provisions eligible for inclusion in Tier 2 in respect of exposures subject to internal ratings-based approach (prior to application of cap)

N/A N/A

79. Cap for inclusion of provisions in Tier 2 under internal ratings- based approach

N/A N/A

Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2018 to 1 Jan 2022)

80. Current cap on CET1 instruments subject to phase out

arrangements N/A N/A

81. Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities)

N/A N/A

82. Current cap on AT1 instruments subject to phase out

arrangements N/A N/A

83. Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities)

N/A N/A

84. Current cap on T2 instruments subject to phase out arrangements N/A N/A

85. Amount excluded from T2 due to cap (excess over cap after redemptions and maturities)

N/A N/A

5. Capital - Composition of Capital (CC1) - as of December 31, 2019

No Component

Amount (in million Rupiah)

Reference from Consolidated Statements of Financial

Position Individual Consolidated

Common Equity Tier 1 Capital: Instruments and Reserves 1. Directly issued qualifying common share (and equivalent for non-

joint stock companies) capital plus related stock surplus 7,252,306 7,252,306 f

2. Retained earnings 149,535,448 156,119,604 i

3. Accumulated other comprehensive income (and other reserves) 13,302,068 13,772,805 h

4. Directly issued capital subject to phase out from CET1 (only

applicable to non-joint stock companies) N/A N/A

5. Common share capital issued by subsidiaries and held by third

parties (amount allowed in group CET1) -

6. Common Equity Tier 1 capital before regulatory adjustments 170,089,822 177,144,715 Common Equity Tier 1 capital: Regulatory Adjustments

7. Prudential valuation adjustments - -

8. Goodwill (net of related tax liability) (811,243) a

9. Other intangibles other than mortgage-servicing rights (net of

related tax liability) (527,812) (554,417) c

10. Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability)

N/A N/A

11. Cash-flow hedge reserve N/A N/A

12. Shortfall on provisions to expected losses N/A N/A

13. Securitisation gain on sale (as set out in paragraph 562 of Basel II

framework) - - k

14. Gains and losses due to changes in own credit risk on fair valued

liabilities - - j

15. Defined-benefit pension fund net assets N/A N/A

16. Investments in own shares (if not already netted off paid-in

capital on reported balance sheet) N/A N/A

17. Reciprocal cross-holdings in common equity N/A N/A

18. Investments in the capital of Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the Bank does not own more than 10% of the issued share capital (amount above 10%

threshold)

N/A N/A

19. Significant investments in the common stock of Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions (amount above 10%

threshold)

N/A N/A

20. Mortgage servicing rights (amount above 10% threshold) - - b

21. Deferred tax assets arising from temporary differences (amount

above 10% threshold, net of related tax liability) N/A N/A

22. Amount exceeding the 15% threshold

23. significant investments in the common stock of financials N/A -

24. mortgage servicing rights N/A -

25 deferred tax assets arising from temporary differences N/A -

5. Capital - Composition of Capital (CC1) - as of December 31, 2019

No Component

Amount (in million Rupiah)

Reference from Consolidated Statements of Financial

Position Individual Consolidated

26. National specific regulatory adjustments -

a. Difference between allowance for possible losses and allowance

for impairment losses on earning assets - -

b. Allowance for losses on non productive assets required to be

provided (992,065) (994,069)

c. Deferred tax asset (2,954,236) (3,129,066) d

d. Investments in shares of stock (5,297,096) (905,545)

e. Shortage of capital on insurance subsidiary company -

f. Securitisation Exposure - -

g. Other deduction factor of common equity tier 1 - -

27. Regulatory adjustments applied to Common Equity Tier 1 due to

insufficient Additional Tier 1 and Tier 2 to cover deductions - -

28 Total regulatory adjustments to Common equity Tier 1 (9,771,209) (5,583,097)

29 Common Equity Tier 1 capital (CET1) 167,501,695 179,945,481

Additional Tier 1 capital: instruments

30 Directly issued qualifying Additional Tier 1 instruments plus related stock surplus

31 classified as equity under applicable accounting standards - - g

32 classified as liabilities under applicable accounting standards - - e

33 Directly issued capital instruments subject to phase out from

Additional Tier 1 N/A N/A

34 Additional Tier 1 instruments (and CET1 instruments not included in row 5) issued by subsidiaries and held by third parties (amount

allowed in group AT1) -

35 Instruments issued by subsidiaries subject to phase out N/A

36 Additional Tier 1 capital before regulatory adjustments - -

Additional Tier 1 capital: regulatory adjustments

37 Investments in own Additional Tier 1 instruments N/A N/A

38 Reciprocal cross-holdings in Additional Tier 1 instruments N/A N/A

39. Investments in the capital of Banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the Bank does not own more than 10% of the issued common share capital of the entity (amount above 10% threshold)

N/A N/A

40. Significant investments in the capital of Banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions)

N/A N/A

41. National specific regulatory adjustments

a. Investments in Instruments issued by the other bank that meet

the criteria for inclusion in additional tier 1 - -

42 Regulatory adjustments applied to Additional Tier 1 due to

insufficient Tier 2 to cover deductions - -

43 Total regulatory adjustments to Additional Tier 1 capital - -

44 Additional Tier 1 capital (AT1) - -

45 Tier 1 capital (T1 = CET 1 + AT 1) 160,318,613 170,750,375

5. Capital - Composition of Capital (CC1) - as of December 31, 2019

No Component

Amount (in million Rupiah)

Reference from Consolidated Statements of Financial

Position Individual Consolidated

Dalam dokumen Annual Report 2020 BCA Inggris Medium Res (Halaman 176-180)