Finalized Guidance Document Concerning the Implementation of Basel III

(= 7.0% of 100) 3.0 (=10 – 7.0) T1 8.5 (= 8.5% of 100) 6.5 (=10 + 5 – 8.5) TC 10.5 (= 10.5% of 100) 12.5 (=10 + 5 + 8 – 10.5) The following table illustrates how to calculate the amount of capital issued by Bank S to include in consolidated capital, following the calculation procedure set out in paragraphs 62 to 65: Bank S: amount of capital issued to third parties included in consolidated capital Total amount issued Amount issued t third parties Surplus Surplus attributable to third parties (ie amount excluded from Consolidated capital) Amount included in consolidated capital (a) (b) (c) (d) =(c) * (b)/(a) (e) = (b) – (d) CET1 10 3 3.0 0.90 2.10 T1 15 4 6.5 1.73 2.27 TC 23 10 12.5 5.43 4.57 The following table summarizes the components of capital for the consolidated group based on the amounts calculated in the table above. Additional Tier 1 is calculated as the difference between Common Equity Tier 1 and Tier 1 and Tier 2 is the difference between Total Capital and Tier 1. Total amount issued by parent (all of which is to be included in consolidated capital) Amount issued by subsidiaries to third parties to be included in consolidated capital Total amount issued by parent and subsidiary to be included in consolidated capital CET1 26 2.10 28.10 AT1 7 0.17 7.17 T1 33 2.27 35.27 T2 10 2.30 12.30 TC 43 4.57