1) C 05.01 template reflects the adjustments made to the components of own funds subject to the transitional provisions laid down in Articles 465 to 491 of Regulation (EU) No 575/2013 (CRR), namely "Unrealized gains and losses" (row 110) and deductions, including in particular "Losses for the current financial year" (row 150).

Unrealized gains and losses reported in row 110 include those items reported in rows 120 to 138 of C 05.01. All of those unrealized gains and losses, irrespective of whether they were originally recognized in the statement of other comprehensive income or, for investment property only, the profit and loss, are cumulative unrealized gains and losses (i.e. unrealized gains and losses since the acquisition of the instrument).

2) The exposure value for positions on which the risk weighted exposure amounts are calculated (under Standardized Approach) are defined in Article 111 of CRR, while the exposure value for positions on which the risk weighted exposure amounts are calculated (according to IRB approach) are defined in Article 166 of the CRR. Unless otherwise specified, the exposure value is based, in both instances, on the accounting value of the asset. As a general principle, as Article 35 requires not to make any adjustments to remove unrealised gains and losses from own funds, the accounting value should reflect these unrealised gains or losses depending on, and in accordance with, the applicable accounting measurement basis. However, where the in case filters on unrealised gains or losses in relation to such assets exist (for example, in accordance with the transitional provisions temporary treatment provided in Articles 467 and 468 CRR (quick fix) with regard to the unrealised gains or losses measured at fair value through other comprehensive income is applied, the exposure value of the related underlying such assets will need to be adjusted by the corresponding amount of the accumulated corresponding unrealised losses or gains or losses which have been removed from the calculation of Common Equity Tier 1 (CET1) items in accordance with the formula established in paragraph 1 of that Article. filtered in or out from own funds respectively. For instance, if 100% of unrealised gains are filtered out from own funds, the entire unrealised gains should not be included in the exposure value. See further Q&A 2014_749.

3) Losses for the current financial year reported in row 150 relates to losses determined in accordance with the applicable accounting framework under the CRR/CRD, unless the losses are already included in the firm's Common Equity Tier 1 items (Article 13(3) of Regulation (EU) 241/2014 (RTS on Own Funds).