Prudential reporting scheme regarding capital adequacy

The prudential reporting scheme regarding capital adequacy (tables B1.4/B6.4, instructions, Schedule of conditions, XBRL taxonomies), applicable as from 1 January 2008, is available below. It summarises the key capital adequacy information to be submitted by banks to the CSSF (Circular CSSF 06/273, coordinated version only in French).

 

For the presentation of the prudential reporting regarding capital adequacy, the CSSF instructions based on "COREP guidelines" drawn up by the European Banking Authority (EBA), CEBS' successor, are applicable. These guidelines have been completed with EBA's answers to the “Implementation Questions on Reporting Frameworks: COREP” (available via the links below).

 

 

Prudential tables on capital adequacy (only available in French)

 

 

          

Individual (tables B 1.4)

Consolidated (tables 6.4)

Credit risk

                                                      

 

Table B 1.4/B 6.4 CR SA

Table B 1.4/B 6.4 CR SEC SA

Table B 1.4./B 6.4 CR TB SETT

Table B 1.4/B 6.4 CR IRB

Table B 1.4/B 6.4 CR EQU IRB

Table B 1.4/B 6.4 CR SEC IRB 

B1.4 CR

B6.4 CR 

Market risk 

 

Tableu B 1.4/B 6.4 MKR SA TDI

Table B 1.4/B 6.4 MKR SA EQU

Table B 1.4/B 6.5 MRK SA FX

Table B 1.4/B 6.4 MKR SA COM

Table B 1.4/B 6.4 MKR IM

B1.4 MKR

B6.4 MKR

Operational risk

 

Table B 1.4/6.4 OPR

B1.4 OPR

B6.4 OPR

Elements of the numerator and capital adequacy ratio

 

 

Table B 1.4/B 6.4 CA - SRO

 

 

 

B1.4 CA SRO

 

B6.4 CA SRO

 

 

Instructions applicable as from 31 December 2011 (update: January 2012)

    

Instructions relating to tables B 1.4:

version clean

version track changes (vs August 2011)

 

Instructions relating to tables B 6.4:

version clean

version track changes (vs August 2011)

 

    

Information concerning certain provisions

 

Interim results/results at the end of the financial year, results of the previous year not yet allocated: 

 

Circular CSSF 10/461 of 28 May 2010

Numerical example 1

Numerical example 2

 

Reserves, revaluation reserves, prudential filters, excess or shortfall of provisions, subordinated loans, ICAAP own funds:

 

Circular letter of 2 October 2009

Reminder of 3 November 2009 (sent to certain banks)

 

 

Technical documents relating to the transmission of tables B 1.4 and B 6.4 (Schedule of Conditions) (only in French)

 

The Schedule of Conditions which includes the technical instructions for the transmission of tables is available below.

 

Technical documents applicable as of 31 December 2011 (update: April 2012)

 

Technical document relating to the transmission of tables B 1.4:

version clean

version track changes (vs April 2012) 

 

Technical document relating to the transmission of tables B 6.4:

version clean

version track changes (vs April 2012) 

 

  

 

Luxembourg XBRL taxonomy 

 

The prudential reporting tables on capital adequacy must be submitted to the CSSF in XBRL format. The XBRL taxonomy corresponding to the new prudential reporting tables is available below.

 

Taxonomy applicable as from 31 December 2011 (update: June 2011)

 

XBRL taxonomy of tables B 1.4 (version 1.02)

XBRL taxonomy of tables B 6.4 (version 1.02)

 

 

Link

 

EBA Supervisory Reporting:

www.eba.europa.eu/regulation-and-policy/supervisory-reporting

 

 

 

Archives

 

Tables applicable from 01/01/2008 to 30/12/2011