Instructions for Compiling Reports on Supervisory Capital and Prudential Coefficients - Circular No. 155 of December 18, 1991

Legal Headquarters: Via Nazionale, 91 - P.O. Box 2484 - 00100 Rome - Paid-in Capital Euro 156,000.00 Tel. 06/47921 - telex 630045 BANKIT - VAT No. 00950501007 - www.bancaditalia.it This document conforms to the original contained in the archives of the Bank of Italy

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INSTRUCTIONS FOR COMPLETING
THE REPORTS
ON SUPERVISORY CAPITAL
AND PRUDENTIAL COEFFICIENTS

CREDIT AND FINANCIAL SUPERVISION
INSTRUCTIONS FOR COMPLETING THE REPORTS
ON SUPERVISORY CAPITAL AND PRUDENTIAL COEFFICIENTS Circular No. 155 of December 18, 1991 _______________ Updates (  ):
1st Update of February 4, 1992: Individual supervisory capital: pp. 1.1.8, 1.1.9, 1.3.11, 1.3.12, 1.3.13, 1.3.18. Consolidated supervisory capital: pp. from 2.1.1 to 2.3.9. Individual solvency ratio:
pp. from 3.1.1 to 3.5.7. Consolidated solvency ratio: pp. from 4.1.1 to 4.4.8.
2nd Update of February 11, 1993: Individual supervisory capital: pp. from 1.1.7 to 1.1.11, 1.2.5, from
1.3.3 to 1.3.5, from 1.3.12 to 1.3.16, 1.3.18, 1.3.21. Consolidated supervisory capital: pp. 2.1.5, 2.1.6, 2.2.5.
Individual solvency ratio: pp. 3.2.6, from 3.3.4 to 3.3.6, from 3.3.9 to 3.3.17, from 3.4.5 to 3.4.13, from 3.4.15 to 3.4.17, 3.4.19, 3.4.23, 3.4.27, 3.4.31, 3.4.36, 3.5.7. Consolidated solvency ratio: pp. 4.1.5, 4.1.7, 4.2.6, 4.3.4, from 4.4.4 to 4.4.6. The following pages of the manual are listed with their new numbering, which, although their content has not changed due to this update, have shifted as a result of other modifications made to the booklet:
pp. 1.1.12, 1.1.13, 3.4.14, 3.4.18, from 3.4.20 to 3.4.22, from 3.4.24 to 3.4.26, from 3.4.28 to 3.4.30, from 3.4.32 to 3.4.35, from 3.4.37 to 3.4.39. 3rd Update of June 8, 1993: Individual supervisory capital: pp. from 1.3.11 to 1.3.19, 1.3.25. Consolidated supervisory capital: p. 2.3.9. The following pages of the manual are listed with their new numbering, which, although their content has not changed due to this update, have shifted as a result of other modifications made to the booklet:
pp. from 1.3.20 to 1.3.24, from 1.3.26 to 1.3.28.
4th Update of February 16, 1994: Individual supervisory capital: pp. from 1.1.5 to 1.1.13, 1.2.3, 1.2.4, from 1.3.3 to 1.3.5, from 1.3.7 to 1.3.22, from 1.3.25 to 1.3.26. Consolidated supervisory capital: pp. from 2.1.5 to 2.1.7, from 2.2.3 to 2.2.5, from 2.3.4 to 2.3.6. Individual solvency ratio: pp. 3.1.5, from 3.1.7 to 3.1.12, 3.1.14, 3.1.15, from 3.2.3 to 3.2.5, 3.2.7, from 3.3.3 to 3.3.20, from 3.4.3 to 3.4.6, from 3.4.8 to 3.4.18, 3.4.20, from 3.4.22 to 3.4.25, from 3.4.27 to 3.4.29, 3.4.32, 3.4.33, from 3.4.35 to 3.4.39, 3.5.4, 3.5.5. Consolidated solvency ratio:
pp. 4.1.5, 4.1.7, 4.1.8, from 4.2.3 to 4.2.5, 4.2.7, 4.3.4, from 4.4.4 to 4.4.6. Large exposures on a non-consolidated basis:
pp. from 5.1.1 to 5.3.6. Large exposures on a consolidated basis: pp. from 6.1.1 to 6.3.4.
The following pages of the manual are listed with their new numbering, which, although their content has not changed due to this update, have shifted as a result of other modifications made to the booklet:
pp. from 1.3.26 to 1.3.28, 2.1.8, 3.4.19, 3.4.21, 3.4.26, 3.4.30, 3.4.31, 3.4.34, 3.4.40.
5th Update of September 2, 1994: Individual supervisory capital: pp. 1.1.14, 1.3.7, 1.3.8, from 1.3.11 to 1.3.21, from 1.3.28 to 1.3.30. Consolidated supervisory capital: pp. 2.1.8, 2.1.10, 2.3.6. Individual solvency ratio: pp. from 3.1.7 to 3.1.13, 3.1.15, 3.1.17, 3.2.3, 3.2.6, 3.3.3, from 3.3.7 to 3.3.14, 3.3.18, from
3.4.4 to 3.4.7, from 3.4.9 to 3.4.12, from 3.4.14 to 3.4.18, 3.5.3, 3.5.5, 3.5.7. Consolidated solvency ratio:
pp. 4.1.7, 4.1.9, 4.2.6, 4.3.4. Large exposures on a non-consolidated basis: pp. from 5.1.6 to 5.1.8, 5.1.10, 5.1.12, 5.2.3, from 5.3.3 to 5.3.8. Large exposures on a consolidated basis: pp. 6.1.5, 6.1.9. Individual capital requirements for market risks: pp. from 7.1.1 to 7.4.12. Individual financial position: pp. from 8.1.1 to 8.3.8. Consolidated financial position: pp. from 9.1.1 to 9.3.5. The following pages of the manual are listed with their new numbering, which, although their content has not changed due to this update, have shifted as a result of other modifications made to the booklet:
pp. from 3.1.14 to 3.1.16.

() Next to each update, all new printed pages carrying the indications of the month and year of issuance of the update itself are indicated. i

6th Update of March 7, 1997: Individual supervisory capital: pp. from 1.1.5 to 1.1.13, 1.2.3, 1.2.4, from 1.3.3 to 1.3.5, from 1.3.8 to 1.3.23, 1.3.25, 1.3.26, 1.3.28, 1.3.29. Consolidated supervisory capital: pp. 2.1.6, 2.1.8, 2.2.4, 2.2.5, 2.3.5, 2.3.6. Individual solvency ratio: pp. from 3.1.5 to 3.1.14, from 3.2.3 to 3.2.9, from
3.3.3 to 3.3.12, from 3.3.14 to 3.3.22, from 3.4.4 to 3.4.19, from 3.5.3 to 3.5.7. Consolidated solvency ratio: pp.
4.1.6, 4.1.7, from 4.2.3 to 4.2.9, from 4.4.4 to 4.4.6. Large exposures on a non-consolidated basis: pp. 5.1.6, 5.1.7, 5.1.9, 5.2.3, 5.3.3. Large exposures on a consolidated basis: p. 6.1.5. Individual capital requirements for market risks:
pp. from 7.1.5 to 7.1.21, 7.2.3, 7.2.4, 7.2.6, 7.2.7, from 7.2.9 to 7.2.11, 7.3.3, 7.3.6, 7.3.11, 7.3.12, 7.4.3, 7.4.4, 7.4.9, 7.4.11, 7.4.13. Consolidated capital requirements for market risks: pp. from 8.1.1 to 8.3.3. Individual financial position: pp. from 9.1.1 to 9.3.8. Consolidated financial position: pp.: from 10.1.1 to 10.3.5. The following pages of the manual are listed with their new numbering, which, although their content has not changed due to this update, have shifted as a result of other modifications made to the booklet:
pp. 3.1.15, 3.1.16, from 7.1.22 to 7.1.24, 7.2.5, 7.2.8.
7th Update of July 29, 1997: Individual solvency ratio: pp. 3.1.7, 3.3.4, from 3.3.7 to 3.3.11, 3.4.8, 3.4.11, 3.4.17. Consolidated solvency ratio: p. 4.2.5. Large exposures on a non- consolidated basis: pp. 5.3.3, 5.3.4. Individual capital requirements for market risks: pp. 7.1.13, 7.1.21, 7.2.9, 7.3.6, from 7.4.5 to 7.4.10. Consolidated capital requirements for market risks: pp. 8.1.9, 8.1.10, 8.2.3, 8.3.3. Individual financial position: pp. 9.2.3, 9.3.4, 9.3.5, 9.3.7, 9.3.8. Consolidated financial position:
pp. from 10.2.3 to 10.3.5.
8th Update of June 23, 1998: Individual supervisory capital: pp. 1.1.7, 1.1.8, 1.1.10, 1.1.11, 1.1.14, 1.1.15, 1.2.4, 1.3.8, 1.3.9, 1.3.11, 1.3.12, from 1.3.14 to 1.3.16, from 1.3.18 to 1.3.25, 1.3.30, 1.3.31. Consolidated supervisory capital: pp. 2.1.10, 2.1.11, 2.2.5. Individual solvency ratio: pp. 3.1.9, 3.1.10, 3.1.15, 3.1.16, from 3.3.3 to 3.3.6, 3.3.8, 3.3.17, 3.3.18, 3.3.22, 3.3.23. Consolidated solvency ratio: p. 4.1.9, 4.1.10. Large exposures on a non-consolidated basis: p. 5.1.11, 5.1.12, 5.3.4. Large exposures on a consolidated basis:
pp. 6.1.9, 6.1.10. Individual capital requirements for market risks: pp. 7.1.5, 7.1.7, 7.1.10, 7.1.12, 7.1.20, 7.1.23, 7.1.24, from 7.3.4 to 7.3.8, 7.3.18. Consolidated capital requirements for market risks: pp. 8.1.8, 8.1.10, 8.1.11, 8.2.4, 8.3.3. Individual financial position: pp. 9.1.9, 9.1.10, 9.3.6, 9.3.7. Consolidated financial position: pp. 10.1.9, 10.1.10. The following pages of the manual are listed with their new numbering, which, although their content has not changed due to this update, have shifted as a result of other modifications made to the booklet:
pp. 1.1.9, 1.1.12, 1.1.13, from 1.3.26 to 1.3.29, 1.3.31.
9th Update of April 12, 2000: Individual supervisory capital: pp. from 1.1.7 to 1.1.13, from 1.2.3 to 1.2.5, from 1.3.3 to 1.3.13, from 1.3.15 to 1.3.23, from 1.3.25 to 1.3.34. Consolidated supervisory capital: pp. 2.1.9, 2.1.11, from 2.2.3 to 2.2.5, 2.3.5, 2.3.6. Individual solvency ratio: pp. from 3.1.7 to 3.1.13, 3.1.16, 3.2.3, 3.2.4, 3.3.10, 3.3.11, from 3.3.13 to 3.3.17, 3.3.20, from 3.4.3 to 3.4.20, 3.5.4, 3.5.5. Consolidated solvency ratio:
pp. 4.1.7, 4.1.8, 4.2.3, 4.2.4, from 4.4.4 to 4.4.6. Large exposures on a non-consolidated basis: pp. from 5.1.6 to 5.1.8, 5.1.10, 5.3.3, 5.3.4, 5.3.6. Large exposures on a consolidated basis: pp. 6.1.6, 6.1.8, 6.2.3. Capital requirements for market risks: pp. from 7.1.7 to 7.1.32, 7.2.3, 7.2.5, from 7.2.7 to 7.2.10, 7.2.14, 7.2.15, 7.3.3, 7.3.9, 7.3.12, from 7.3.15 to 7.3.19, 7.3.21, 7.3.22, from 7.4.3 to 7.4.19. Consolidated capital requirements for market risks: pp. 8.1.5, from 8.1.7 to 8.1.10, from 8.2.4 to 8.2.8, 8.3.3. Individual financial position:
pp. 9.1.8, 9.2.3, from 9.3.3 to 9.3.8. Consolidated financial position: pp. 10.1.8, 10.2.3, 10.3.4, 10.3.5. The following pages of the manual are listed with their new numbering, which, although their content has not changed due to this update, have shifted as a result of other modifications made to the booklet:
pp. 1.3.14, 1.3.24, 3.1.14, 3.1.15, 3.1.17, 3.1.18, 7.1.33, 7.2.6, from 7.2.11 to 7.2.13, 7.3.20, 8.1.11, 8.1.12, 8.2.9. 10th Update of March 11, 2002 - full reprint: Individual supervisory capital: pp. from
1.1.14 to 1.1.15, from 1.3.5 to 1.3.6, 1.3.11, 1.3.17, from 1.3.23 to 1.3.24. Consolidated supervisory capital: pp.
2.1.11, 2.3.6. Individual solvency ratio: pp. from 3.1.7 to 3.1.8, from 3.1.10 to 3.1.20, 3.1.22, 3.1.25, from
3.2.3 to 3.2.6, from 3.3.3 to 3.3.5, from 3.3.7 to 3.3.8, 3.3.11, from 3.3.13 to 3.3.21, 3.4.4, 3.4.11, 3.4.14, 3.4.18, 3.4.20,
3.5.4, 3.5.6. Consolidated solvency ratio: pp. from 4.2.3 to 4.2.6. Large exposures on a non-consolidated basis:
pp. from 5.1.7 to 5.1.8, 5.2.3, from 5.3.3 to 5.3.5, 5.3.7. Large exposures on a consolidated basis: p. 6.2.3. Capital requirements for market risks: pp. from 7.1.7 to 7.1.8, from 7.1.10 to 7.1.13, from 7.1.20 to 7.1.23, 7.1.29, 7.1.31, 7.2.12, 7.3.18, from 7.4.7 to 7.4.8, 7.4.15, from 7.4.19 to 7.4.20. Consolidated capital requirements for market risks: pp. 8.2.3, 8.2.6, from 8.3.3 to 8.3.4. Individual financial position: p. 9.3.8. Consolidated financial position: pp. from 10.3.4 to 10.3.5. The following pages of the manual are listed with their new numbering, which, although their content has not changed due to this update, have shifted as a result of other modifications made to the booklet:
pp. from 1.3.3 to 1.3.4, from 1.3.7 to 1.3.10, from 1.3.12 to 1.3.16, from 1.3.18 to 1.3.22, from 1.3.25 to 1.3.35, 3.1.9, 3.1.21, from 3.1.23 to 3.1.24, 3.1.26, 3.3.6, 3.3.9, 3.3.12, 3.3.22, from 3.4.5 to 3.4.10, 3.4.12, 3.4.17, 3.4.19, from 4.2.7 to 4.2.8,
7.1.14 to 7.1.19, from 7.1.24 to 7.1.28, 7.1.30, from 7.1.32 to 7.1.35, 7.2.13, 7.3.19, from 7.4.16 to 7.4.18.
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11th Update of April 3, 2006 – full reprint: Individual supervisory capital: pp. 1.1.1, 1.1.2, from 1.1.6 to 1.2.6, from 1.3.3 to 1.3.46. Consolidated supervisory capital: pp. 2.1.1, 2.1.2, from 2.1.6 to 2.2.8, from 2.3.4 to 2.3.12. Individual solvency ratio: pp. 3.1.1, 3.1.2, from 3.1.5 to 3.2.3, from 3.3.3 to 3.3.22, 3.4.3, 3.4.4, from 3.4.9 to 3.4.14, from 3.4.17 to 3.4.20, 3.5.3, from 3.5.5 to 3.5.7. Consolidated solvency ratio:
pp. 4.1.1, 4.1.2, 4.1.5, from 4.1.7 to 4.1.10, 4.2.3, 4.3.4, from 4.4.4 to 4.4.14. Large exposures on a non-consolidated basis:
pp. 5.1.1, 5.1.2, from 5.1.5 to 5.1.12, 5.2.3, from 5.3.3 to 5.3.9. Large exposures on a consolidated basis: pp. 6.1.1, 6.1.2, from 6.1.5 to 6.1.10, 6.2.3, 6.3.3, 6.3.4. Individual capital requirements for market risks: pp. 7.1.1, 7.1.2, from
7.1.5 to 7.1.36, 7.2.3, from 7.2.5 to 7.2.7, from 7.2.9 to 7.2.12, 7.2.14, from 7.3.3 to 7.3.24, 7.4.3, from 7.4.5 to 7.4.11, from
7.4.17 to 7.4.20. Consolidated capital requirements for market risks: pp. 8.1.1, 8.1.2, 8.1.5, from 8.1.7 to
8.1.12, 8.2.3, 8.2.6, 8.3.3. Individual financial position: pp. 9.1.1, 9.1.2, from 9.1.5 to 9.1.10, 9.2.3, from 9.3.3 to 9.3.8. Consolidated financial position: pp. 10.1.1, 10.1.2, 10.1.5, from 10.1.8 to 10.10, 10.2.3, from 10.3.3 to 10.3.5. The following pages of the manual are listed with their new numbering, which, although their content has not changed due to this update, have shifted as a result of other modifications made to the booklet:
pp. from 7.4.12 to 7.4.16.
12th Update of February 5, 2008 – full reprint: Individual supervisory capital: pp.
1.1.5, from 1.1.7 to 1.1.14, from 1.2.2 to 1.2.8, from 1.3.4 to 1.3.40. Consolidated supervisory capital: pp. 2.1.5, 2.1.6, from 2.1.8 to 2.1.10, from 2.2.3 to 2.2.8, from 2.3.3 to 2.3.12. Banking book: credit risk and counterparty risk on an individual basis: pp. from 3.1.1 to 3.5.4. Banking book: credit risk and counterparty risk on a consolidated basis: pp. from 4.1.1 to 4.3.4. Large exposures on a non-consolidated basis: pp. from 5.1.5 to 5.1.10, from 5.3.3 to 5.3.8. Large exposures on a consolidated basis: pp. from 6.1.5 to 6.1.9, 6.2.3. Capital requirements for market risks: pp. from 7.1.5 to 7.1.38, from 7.2.3 to 7.3.34, from 7.4.3 to 7.4.8, from 7.4.13, 7.4.14,
7.4.16. Consolidated capital requirements for market risks: pp. 8.1.5 to 8.1.10, 8.2.3, 8.3.3. Individual capital requirement for operational risk: pp. from 9.1.1 to 9.3.10. Consolidated capital requirement for
operational risk: pp. from 10.1.1 to 10.3.4. Individual financial position: pp. from 11.1.1 to 11.3.8. Consolidated financial position: pp. from 12.1.1 to 12.3.8. The following pages of the manual are listed with their new numbering, which, although their content has not changed due to this update, have shifted as a result of other modifications made to the booklet:
pp. from 7.4.9 to 7.4.12, 7.4.15, 7.4.17 and 7.4.18.
13th Update of February 9, 2011: Individual supervisory capital: pp. from 1.1.6 to 1.1.8, 1.1.10, from
1.2.2 to 1.2.7, from 1.3.3 to 1.3.12, from 1.3.14 to 1.3.38, from 1.3.40 to 1.3.43. Consolidated supervisory capital: pp.
2.1.6, from 2.2.3 to 2.2.10, from 2.3.4 to 2.3.13. Banking book: credit and counterparty risk on an individual basis: pp. 3.1.6, from 3.1.8 to 3.1.10, from 3.1.12 to 3.1.14, 3.1.19, 3.1.21, 3.2.5, from 3.2.7 to 3.2.8, from 3.3.4 to 3.3.5, 3.3.7, 3.3.22, 3.3.27, 3.3.31, from 3.3.74 to 3.3.75, 3.3.82, 3.3.85. Banking book: credit and counterparty risk on a consolidated basis: pp. from 4.1.6 to 4.1.9, 4.2.5, from 4.2.8 to 4.2.10, 4.2.15, 4.2.18. Large exposures on a non-consolidated basis: pp. from 5.1.6 to 5.1.8, from 5.2.3 to 5.2.4, from 5.3.3 to 5.3.8. Large exposures on a consolidated basis:
pp. from 6.1.5 to 6.1.7, from 6.2.3 to 6.2.6, from 6.3.3 to 6.3.4. Capital requirements for market risks:
pp. 7.1.6, 7.4.13. Consolidated capital requirements for market risks: pp. 8.1.6. Individual capital requirement for operational risk: pp. 9.1.6, 9.2.8, 9.3.3, 9.3.15. Consolidated capital requirement for operational risk: pp. 10.1.6, 10.2.7. Individual financial position: pp. 11.1.7, 11.3.8. Consolidated financial position: pp. 12.1.7, from 12.3.5 to 12.3.6. 14th Update of December 21, 2011: Individual supervisory capital: pp. 1.1.6, from 1.2.2 to 1.2.7, from
1.3.5 to 1.3.7, from 1.3.11 to 1.3.44. Consolidated supervisory capital: pp. 2.1.6, from 2.2.3 to 2.2.8, 2.3.4, from 2.3.6
to 2.3.13. Banking book: credit and counterparty risk on an individual basis: pp. 3.1.6, 3.2.3, 3.2.5, from
3.2.8 to 3.2.15, from 3.2.17 to 3.2.18, 3.3.3, 3.3.21, 3.3.75. Banking book: credit and counterparty risk on a
consolidated basis: pp. from 4.1.6 to 4.1.7, 4.2.3, 4.2.5, from 4.2.8 to 4.2.15, 4.2.17, 4.2.19. Large exposures on a non- consolidated basis: pp. 5.1.8, 5.2.4, from 5.3.3 to 5.3.6. Large exposures on a consolidated basis: p. 6.1.7. Capital requirements for market risks: pp. from 7.1.6 to 7.1.7, from 7.1.12 to 7.1.14, 7.1.24, from 7.2.6 to 7.2.11, 7.2.15, from 7.2.17 to 7.2.20, 7.2.23, from 7.3.14 to 7.3.39. Consolidated capital requirements for market risks:
pp. 8.1.6, 8.2.3, 8.3.3. Individual capital requirement for operational risk: pp. 9.1.6 and 9.3.11. Consolidated capital requirement for operational risk: p. 10.1.6. Individual financial position: pp. 11.1.7, from 11.3.3 to 11.3.9. Consolidated financial position: pp. 12.1.7, 12.2.3, from 12.3.4 to 12.3.5, 12.3.7. 15th Update of March 19, 2013: Affiliated entities on an individual basis: pp. from 13.1.1 to 13.3.7. Affiliated entities on a consolidated basis: pp. from 14.1.1 to 14.3.3.

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TABLE OF CONTENTS
Section: 1 – INDIVIDUAL SUPERVISORY CAPITAL........................... 1.1.1
Subsection: 1 – General instructions ............................................................................................... 1.1.3
1.1. Scope of the legislation..................................................................................................... 1.1.5
1.2. Reports to the Bank of Italy ......................................................................................... 1.1.6
1.3. Structure of individual supervisory capital ....................................................... 1.1.7
1.4. Capital for the months of December and June.................................................. 1.1.10
1.5. Quarterly capital variations ............................................................................. 1.1.12
1.6. Reporting currency ............................................................................................... 1.1.13
1.7. Rounding .......................................................................................................... 1.1.14
Subsection: 2 – Report schema for individual supervisory capital .............................................................................................. 1.2.1 Subsection: 3 – Instructions for completing the detection schema................... 1.3.1
3.1. Positive elements of basic capital.................................................................... 1.3.3
3.2. Negative elements of basic capital ................................................................... 1.3.10
3.3. Basic capital gross of elements to be deducted .............................................. 1.3.16
3.4. Elements to be deducted from basic capital ............................................................... 1.3.17
3.5. Basic capital ..................................................................................................... 1.3.22
3.6. Positive elements of supplementary capital........................................................ 1.3.23
3.7. Negative elements of supplementary capital ....................................................... 1.3.29
3.8. Supplementary capital gross of elements to be deducted ................................... 1.3.32
3.9. Elements to be deducted from supplementary capital ................................................... 1.3.33
3.10. Supplementary capital.......................................................................................... 1.3.35
3.11. Elements to be deducted from basic capital and supplementary capital............ 1.3.36
3.12. Supervisory capital .............................................................................................. 1.3.37
3.13. Positive elements of third-tier capital ............................................................ 1.3.38
3.14. Negative elements of third-tier capital............................................................ 1.3.40
3.15. Third-tier capital .............................................................................................. 1.3.41
3.16. Supervisory capital including third-tier capital......................................... 1.3.42
3.17. Other information...................................................................................................... 1.3.43
– III –
Circular No. 155 of December 18, 1991 – 15th update of March 19, 2013

Section: 2 – CONSOLIDATED SUPERVISORY CAPITAL........................ 2.1.1
Subsection: 1 – General instructions ................................................................................ 2.1.3
1.1. Scope of the legislation ............................................................................................. 2.1.5
1.2. Reports to the Bank of Italy.................................................................................. 2.1.6
1.3. Structure of consolidated supervisory capital ....................................................... 2.1.8
1.4. Consolidation methods........................................................................................... 2.1.9
1.5. Reporting currency ................................................................................................ 2.1.10
1.6. Rounding........................................................................................................... 2.1.11
Subsection: 2 – Report schema for consolidated supervisory capital .............................................................................................. 2.2.1 Subsection: 3 – Instructions for completing the detection schema.................... 2.3.1
3.1. Warnings.................................................................................................................. 2.3.3
3.2. Methods of reporting capital items ....................................................... 2.3.4
Section: 3 – BANKING BOOK: CREDIT RISK AND
COUNTERPARTY RISK ON AN INDIVIDUAL BASIS ......... 3.1.1 Subsection: 1 – General instructions ................................................................................ 3.1.3
1.1. Scope of the legislation ............................................................................................. 3.1.5
1.2. Reports to the Bank of Italy.................................................................................. 3.1.6
1.3. Methodologies for calculating risk-weighted assets .......................................... 3.1.7
1.4. Standardized methodology ........................................................................................ 3.1.8
1.5. Internal ratings-based methodology.......................................................................... 3.1.18
1.6. Credit risk and counterparty risk as of December 31 and June 30...... 3.1.22
1.7. Reporting currency ................................................................................................ 3.1.23
1.8. Rounding........................................................................................................... 3.1.24
Subsection: 2 – Report schema for credit risk and counterparty risk on an individual basis ......................................................... 3.2.1 Subsection: 3 – Instructions for completing the detection schema.................... 3.3.1
3.1. Instructions for completing the detection schema: standardized
methodology - general warnings ........................................................................... 3.3.3
3.2. Instructions for completing the detection schema - individual items.................. 3.3.20
Subsection