2020 Interim Results
Capital - strong fully loaded and regulatory CET1 ratios Bank of Ireland 2020 Interim Results
Capital ratios - Jun 2020
Total equity
Less Additional Tier 1
Deferred tax
Intangible assets and goodwill
Foreseeable dividend
Expected loss deduction
Pension Fund Asset
IFRS 9 Regulatory Addback
Other items
Common Equity Tier 1 Capital
Credit RWA
Operational RWA
Market, Counterparty Credit Risk and Securitisations
Total RWA
Common Equity Tier 1 ratio
Total Capital Ratio
Leverage ratio
Phasing impacts on Regulatory ratio
49
49
Regulatory ratio Fully loaded ratio
(€bn)
(€bn)
9.9
10.0
(0.7)
(0.7)
(0.7)
(1.2)
(0.6)
(0.6)
(0.3)
(0.2)
(0.6)
(0.6)
0.4
(0.2)
(0.3)
7.1
6.5
41.8
41.5
4.4
4.4
1.7
1.7
47.9
47.6
14.9%
13.6%
18.7%
17.4%
6.8%
6.3%
•
Deferred tax assets - certain DTAs are deducted at a rate of 60% for 2020, increasing annually at a rate of 10% thereafter
until 2024
IFRS 92 - the Group has elected to apply the transitional arrangement. The transitional arrangement allows a 100% add-back
in 2020 and 2021, decreasing to 75%, 50%, and 25% in subsequent years
1 Deferred tax assets due to temporary differences are included in other RWA with a 250% risk weighting applied
2 The IFRS 9 addback to the Regulatory CET1 was c.70bps at 30 Jun 2020, increased from c.15bps at 31 Dec 2019
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