ING Direct 2015 Annual Report Download - page 281

Contents
Report of the
Executive Board
Corporate
Governance
Consolidated
annual accounts
Parent company
annual accounts
Other
information
Additional
information
Additional Pillar III information - continued
Risk profile
Market Risk Sensitivity (before tax)
Interest
Rate
Credit
Spread
Equity
Prices Real Estate
Foreign
Exchange
IFRS–EU
CRR/CRD IV*
+100bp
+40bp
–10%
–10%
+10%
Capital elements
Reserve
Property revaluation reserve


–98
Cash flow hedge reserve

–2,054
Available-for-sale reserve
– Debt securities


–553
–1,377
– Equity securities


–429
–390
Currency translations reserve


–619
P&L
All items impacting P&L, excluding DVA
 
–29
–137
–498
–39
–145
DVA own issued debt/structured notes

181
DVA derivatives

3
40
–5
Impact on capital
IFRS-EU Equity
–2,634
–1,294
–926
–137
–1,160
Common equity Tier 1 (CRR/CRD IV, fully loaded)
–582
–1,514
–926
–137
–1,154
* CRR/CRD IV on a fully loaded basis, no phase in assumed.
 Indicates the item has an impact on the capital as indicated in that column.
Revaluation Reserve Impact
The revaluation reserve for real estate, debt securities, equity securities and for currency translations will be part of CRR/CRD IV equity.
The revaluation reserve for cash flow hedges will not be part of CRR/CRD IV equity. The interest rate sensitivity shown for debt
securities is the unhedged interest rate sensitivity, i.e. debt securities in hedge accounting relations are excluded.
P&L Impact
Items on fair value which revalue through P&L, excluding debit valuation adjustments, impact IFRS-EU equity as well as CRR/CRD IV
equity. Debit valuation adjustments of own issued debt only impacts IFRS-EU equity and not CRR/CRD IV equity. Debit valuation
adjustments of derivatives will not be part of CRR/CRD IV equity.
Capital Elements & Market Risk Impact on Capital
ING Bank Annual Report 2015 279