[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-161263-105":53,"doc-detail-161263-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","annex-ii-reporting-on-own-funds-and-own-funds-requirements-instructions","Annex II - Reporting on Own Funds and Own Funds Requirements - instructions","","Annex II sets out instructions for reporting on own funds and own funds requirements, covering both general conventions and template-specific guidance. It details how to structure and number reporting elements, how to apply sign conventions, and how to complete capital adequacy and related template sections (CA1 to CA5, including transitional provisions). The annex also specifies guidance for group solvency information on affiliates, and for credit risk templates under standardised and IRB approaches, including scope and exposure-class allocation.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/annex-ii-reporting-on-own-funds-and-own-funds-requirements-instructions/161263/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/annex-ii-reporting-on-own-funds-and-own-funds-requirements-instructions/161263.png","ImageObject",442,249,{"name":88,"@type":89},"Dozel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-09-18","2026-08-30",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the scope of Annex II reporting guidance?","Question",{"text":108,"@type":109},"Annex II provides reporting instructions on own funds and own funds requirements, including template-specific directions for capital adequacy, group solvency, and credit risk templates.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which topics are covered under the general instructions section?",{"text":113,"@type":109},"It covers structure and conventions, including how reporting elements are organised, numbering conventions, and sign conventions.",{"name":115,"@type":106,"acceptedAnswer":116},"How does Annex II address different credit risk reporting approaches?",{"text":117,"@type":109},"It includes separate guidance for templates under the Standardised Approach to capital requirements and the IRB Approach, with sections describing their scope and template breakdown.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},161263,1788095261,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":140},962085662650,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","EN\nANNEX II\nREPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS\nTable of Contents\n\u0013 TOC \\o \"1-3\" \\h \\z \\u \u0014\u0013 HYPERLINK \\l \"_Toc522019766\" \u0014PART I: GENERAL INSTRUCTIONS\t\u0013 PAGEREF _Toc522019766 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019767\" \u00141.\tStructure and conventions\t\u0013 PAGEREF _Toc522019767 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019768\" \u00141.1.\tStructure\t\u0013 PAGEREF _Toc522019768 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019769\" \u00141.2.\tNumbering convention\t\u0013 PAGEREF _Toc522019769 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019770\" \u00141.3.\tSign convention\t\u0013 PAGEREF _Toc522019770 \\h \u00146\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019771\" \u0014PART II: TEMPLATE RELATED INSTRUCTIONS\t\u0013 PAGEREF _Toc522019771 \\h \u00147\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019772\" \u00141.\tCapital Adequacy Overview (CA)\t\u0013 PAGEREF _Toc522019772 \\h \u00147\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019773\" \u00141.1.\tGeneral remarks\t\u0013 PAGEREF _Toc522019773 \\h \u00147\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019774\" \u00141.2.\tC 01.00 - OWN FUNDS (CA1)\t\u0013 PAGEREF _Toc522019774 \\h \u00148\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019775\" \u00141.2.1.\tInstructions concerning specific positions\t\u0013 PAGEREF _Toc522019775 \\h \u00148\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019776\" \u00141.3.\tC 02.00 - OWN FUNDS REQUIREMENTS (CA2)\t\u0013 PAGEREF _Toc522019776 \\h \u001423\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019777\" \u00141.3.1.\tInstructions concerning specific positions\t\u0013 PAGEREF _Toc522019777 \\h \u001423\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019778\" \u00141.4\tC 03.00 - CAPITAL RATIOS AND CAPITAL LEVELS (CA3)\t\u0013 PAGEREF _Toc522019778 \\h \u001429\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019779\" \u00141.4.1.\tInstructions concerning specific positions\t\u0013 PAGEREF _Toc522019779 \\h \u001429\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019780\" \u00141.5.\tC 04.00 - MEMORANDUM ITEMS (CA4)\t\u0013 PAGEREF _Toc522019780 \\h \u001431\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019781\" \u00141.5.1.\tInstructions concerning specific positions\t\u0013 PAGEREF _Toc522019781 \\h \u001431\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019782\" \u00141.6\tTRANSITIONAL PROVISIONS and GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUTING STATE AID (CA 5)\t\u0013 PAGEREF _Toc522019782 \\h \u001448\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019783\" \u00141.6.1\tGeneral remarks\t\u0013 PAGEREF _Toc522019783 \\h \u001448\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019784\" \u00141.6.2.\tC 05.01 - TRANSITIONAL PROVISIONS (CA5.1)\t\u0013 PAGEREF _Toc522019784 \\h \u001448\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019785\" \u00141.6.2.1.\tInstructions concerning specific positions\t\u0013 PAGEREF _Toc522019785 \\h \u001449\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019786\" \u00141.6.3.\tC 05.02 - GRANDFATHERED INSTRUMENTS: INSTRUMENTS NOT CONSTITUING STATE AID (CA5.2)\t\u0013 PAGEREF _Toc522019786 \\h \u001457\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019787\" \u00141.6.3.1.\tInstructions concerning specific positions\t\u0013 PAGEREF _Toc522019787 \\h \u001457\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019788\" \u00142.\tGROUP SOLVENCY: INFORMATION ON AFFILIATES (GS)\t\u0013 PAGEREF _Toc522019788 \\h \u001459\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019789\" \u00142.1.\tGeneral remarks\t\u0013 PAGEREF _Toc522019789 \\h \u001459\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019790\" \u00142.2.\tDetailed group solvency information\t\u0013 PAGEREF _Toc522019790 \\h \u001460\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019791\" \u00142.3.\tInformation on the contributions of individual entities to group solvency\t\u0013 PAGEREF _Toc522019791 \\h \u001460\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019792\" \u00142.4.\tC 06.01 – GROUP SOLVENCY: INFORMATION ON AFFILIATES – Total (GS Total)\t\u0013 PAGEREF _Toc522019792 \\h \u001461\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019793\" \u00142.5.\tC 06.02 – GROUP SOLVENCY: INFORMATION ON AFFILIATES (GS)\t\u0013 PAGEREF _Toc522019793 \\h \u001461\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019794\" \u00143.\tCredit Risk Templates\t\u0013 PAGEREF _Toc522019794 \\h \u001470\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019795\" \u00143.1.\tGeneral remarks\t\u0013 PAGEREF _Toc522019795 \\h \u001470\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019796\" \u00143.1.1.\tReporting of CRM techniques with substitution effect\t\u0013 PAGEREF _Toc522019796 \\h \u001470\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019797\" \u00143.1.2.\tReporting of Counterparty Credit Risk\t\u0013 PAGEREF _Toc522019797 \\h \u001470\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019798\" \u00143.2.\tC 07.00 - Credit and counterparty credit risks and free deliveries: Standardised Approach to Capital Requirements (CR SA)\t\u0013 PAGEREF _Toc522019798 \\h \u001470\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019799\" \u00143.2.1.\tGeneral remarks\t\u0013 PAGEREF _Toc522019799 \\h \u001470\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc522019800\" \u00143.2.2.\tScope of the CR SA template\t\u0013 PAGEREF _Toc522019800 \\h \u001471\u0015\u0015\n\u0013 HYPERLINK \\l","cbCaitm76uBn95kB","https://ap.wps.com/l/cbCaitm76uBn95kB","docx",395409,208,"English","# PART I: GENERAL INSTRUCTIONS\n## Structure and conventions\n## Capital Adequacy Overview (CA)\n## Credit Risk Templates","[{\"question\":\"What is the scope of Annex II reporting guidance?\",\"answer\":\"Annex II provides reporting instructions on own funds and own funds requirements, including template-specific directions for capital adequacy, group solvency, and credit risk templates.\"},{\"question\":\"Which topics are covered under the general instructions section?\",\"answer\":\"It covers structure and conventions, including how reporting elements are organised, numbering conventions, and sign conventions.\"},{\"question\":\"How does Annex II address different credit risk reporting approaches?\",\"answer\":\"It includes separate guidance for templates under the Standardised Approach to capital requirements and the IRB Approach, with sections describing their scope and template breakdown.\"}]","Annex II - Reporting on Own Funds and Own Funds Requirements - instructions | DOCX",73]