My first Publication ocbc_ar17_fullreport_english | Page 100

PILLAR 3 DISCLOSURES
(OCBC Group – As at 31 December 2017)
4.2
REGULATORY CAPITAL POSITION
S$’m
AMOUNT SUBJECT TO
AMOUNT PRE-BASEL III TREATMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
26A
26B
26C
27
28
29
98
Common Equity Tier 1 capital: instruments and reserves
Paid-up ordinary shares and share premium (if applicable)
Retained earnings
Accumulated other comprehensive income and other
disclosed reserves
Directly issued capital subject to phase out from CET1
(only applicable to non-joint stock companies)
Minority interest that meets criteria for inclusion
Common Equity Tier 1 capital before regulatory adjustments
Common Equity Tier 1 capital: regulatory adjustments
Valuation adjustment pursuant to Part VIII of MAS Notice 637
Goodwill, net of associated deferred tax liability
Intangible assets, net of associated deferred tax liability
Deferred tax assets that rely on future profitability
Cash flow hedge reserve
Shortfall of TEP relative to EL under IRBA
Increase in equity capital resulting from securitisation transactions
Unrealised fair value gains/losses on financial liabilities and derivative
liabilities arising from changes in own credit risk
Defined benefit pension fund assets, net of associated
deferred tax liability
Investments in own shares
Reciprocal cross-holdings in ordinary shares of financial institutions
Investments in ordinary shares of unconsolidated financial institutions
in which the Reporting Bank does not hold a major stake
Investments in ordinary shares of unconsolidated financial institutions
in which the Reporting Bank holds a major stake (including
insurance subsidiaries) (amount above 10% threshold)
Mortgage servicing rights (amount above 10% threshold)
Deferred tax assets arising from temporary differences
(amount above 10% threshold, net of related tax liability)
Amount exceeding the 15% threshold
of which: investments in ordinary shares of unconsolidated financial
institutions in which the Reporting Bank holds a major stake
(including insurance subsidiaries)
of which: mortgage servicing rights
of which: deferred tax assets arising from temporary differences
National specific regulatory adjustments
PE/VC investments held beyond the relevant holding periods set out
in MAS Notice 630
Capital deficits in subsidiaries and associates that are regulated
financial institutions
Any other items which the Authority may specify
Regulatory adjustments applied in calculation of CET1 Capital due to
insufficient AT1 Capital to satisfy required deductions
Total regulatory adjustments to CET1 Capital
Common Equity Tier 1 capital (“CET1”)
OCBC ANNUAL REPORT 2017
CROSS REFERENCE
TO SECTION 4.1
14,136
17,556 a
d
365 e
209
32,267
0
3,194
269
265
(0)
–
–
–
(27) g
798
67
66
(0)
–
– w
x-i
u
–
–
–
–
–
1,632
408 (p+r+t+v) - 2,854 1
–
–
–
– –
–
– –
–
–
5,360
26,907