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Title[ Part 4: The Third Pillar — Market Discipline

Section[ 5. Equities

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Table 13

Equities: disclosures for banking book positions

Qualitative disclosures

(a)        The general qualitative disclosure requirement (paragraph 824) with respect to equity risk, including:

w differentiation between holdings on which capital gains are expected and those taken under other objectives including for relationship and strategic reasons; and

w discussion of important policies covering the valuation and accounting of equity holdings in the banking book. This includes the accounting techniques and valuation methodologies used, including key assumptions and practices affecting valuation as well as significant changes in these practices.

Quantitative Disclosures*

(b)        Value disclosed in the balance sheet of investments, as well as the fair value of those investments; for quoted securities, a comparison to publicly quoted share values where the share price is materially different from fair value.

(c)        The types and nature of investments, including the amount that can be classified as:

w Publicly traded; and

w Privately held.

(d)        The cumulative realised gains (losses) arising from sales and liquidations in the reporting period.

(e)        w Total unrealised gains (losses) ¹⁷⁴

w Total latent revaluation gains (losses) ¹⁷⁵

w any amounts of the above included in Tier 1 and/or Tier 2 capital.

(f)         Capital requirements broken down by appropriate equity groupings, consistent with the bank’s methodology, as well as the aggregate amounts and the type of equity investments subject to any supervisory transition or grandfathering provisions regarding regulatory capital requirements.

174 Unrealised gains (losses) recognised in the balance sheet but not through the profit and loss account.

175 Unrealised gains (losses) not recognised either in the balance sheet or through the profit and loss account.

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