My first Publication ocbc_ar17_fullreport_english | Page 101

4.2
REGULATORY CAPITAL POSITION (Continued)
S$’m
AMOUNT SUBJECT TO
AMOUNT PRE-BASEL III TREATMENT
30
31
32
33
34
35
36
37
38
39
40
41
41A
41B
42
43
44
45
Additional Tier 1 capital: instruments
AT1 capital instruments and share premium (if applicable)
of which: classified as equity under the Accounting Standards
of which: classified as liabilities under the Accounting Standards
Transitional: Ineligible capital instruments (pursuant to
paragraphs 6.5.3 and 6.5.4)
AT1 capital instruments issued by fully-consolidated subsidiaries that
meet criteria for inclusion
of which: instruments issued by subsidiaries subject to phase out
Additional Tier 1 capital before regulatory adjustments
Additional Tier 1 capital: regulatory adjustments
Investments in own AT1 capital instruments
Reciprocal cross-holdings in AT1 capital instruments of
financial institutions
Investments in AT1 capital instruments of unconsolidated
financial institutions in which the Reporting Bank
does not hold a major stake
Investments in AT1 capital instruments of unconsolidated financial
institutions in which the Reporting Bank holds a major stake
(including insurance subsidiaries)
National specific regulatory adjustments
Regulatory adjustments applied to AT1 Capital in respect of amounts
subject to pre- Basel III treatment
of which: Goodwill, net of associated deferred tax liability
of which: Intangible assets, net of associated deferred tax liability
of which: Deferred tax assets that rely on future profitability
of which: Cash flow hedge reserve
of which: Increase in equity capital resulting from
securitisation transactions
of which: Unrealised fair value gains/losses on financial liabilities and
derivative liabilities arising from changes in own credit risk
of which: Shortfall of TEP relative to EL under IRBA
of which: PE/VC investments held beyond the relevant holding periods
set out in MAS Notice 630
of which: Capital deficits in subsidiaries and associates that are
regulated financial institutions
of which: Investments in ordinary shares of unconsolidated financial
institutions in which the Reporting Bank holds a major stake
(incl insurance subsidiaries)
of which: Investments in Tier 2 capital instruments of unconsolidated
financial institutions in which the Reporting Bank holds a major
stake (incl insurance subsidiaries)
Any other items which the Authority may specify
Regulatory adjustments applied in calculation of AT1 Capital due to
insufficient Tier 2 Capital to satisfy required deductions
Total regulatory adjustments to Additional Tier 1 capital
Additional Tier 1 capital (“AT1”)
Tier 1 capital (T1 = CET1 + AT1)
CROSS REFERENCE
TO SECTION 4.1
499
499
– c
2,397 (b+f) 2
89
59
2,985 h+j
j
–
–
–
–
932
–
932
798
67
66
(0)
–
–
–
–
–
–
–
–
–
932
2,053
28,960
BUILDING ON OUR CORPORATE STRATEGY FOR SUSTAINABLE GROWTH
99