+CHAPTER 1 Own funds requirements, unrealised gains and losses measured at fair value and deductions
---+Section 1 Own funds requirements
------+Article 465 Transitional arrangements for the output floor
---------+Article 465 1.
---------+Article 465 2.
---------+Article 465 3.
---------+Article 465 4.
---------+Article 465 5.
---------+Article 465 6.
---------+Article 465 7.
---------+Article 465 8.
---------+Article 465 9.
---------+Article 465 10.
---------+Article 465 11.
---------+Article 465 12.
---------+Article 465 13.
------+Article 466 First time application of International Financial Reporting Standards
---+Section 2 Unrealised gains and losses measured at fair value
------+Article 468 Temporary treatment of unrealised gains and losses measured at fair value through other comprehensive income
---------+Article 468 1.
---------+Article 468 2.
---------+Article 468 3.
---------+Article 468 4.
---------+Article 468 5.
---+Section 3 Deductions
------+Sub-Section 1 Deductions from Common Equity Tier 1 items
---------+Article 469 Deductions from Common Equity Tier 1 items
------------+Article 469 1.
------------+Article 469 2.
------------+Article 469 3.
---------+Article 469a Derogation from deductions from Common Equity Tier 1 items for non-performing exposures
---------+Article 470 Exemption from deduction from Common Equity Tier 1 items
------------+Article 470 1.
------------+Article 470 2.
------------+Article 470 3.
---------+Article 471 Exemption from Deduction of Equity Holdings in Insurance Companies from Common Equity Tier 1 Items
------------+Article 471 1.
------------+Article 471 2.
---------+Article 472 Items not deducted from Common Equity Tier 1
------------+Article 472 1.
------------+Article 472 2.
------------+Article 472 3.
------------+Article 472 4.
------------+Article 472 5.
------------+Article 472 6.
------------+Article 472 7.
------------+Article 472 8.
------------+Article 472 9.
------------+Article 472 10.
------------+Article 472 11.
---------+Article 473 Introduction of amendments to IAS 19
------------+Article 473 1.
------------+Article 473 2.
------------+Article 473 3.
------------+Article 473 4.
------------+Article 473 5.
---------+Article 473a Introduction of IFRS 9
------------+Article 473a 1.
------------+Article 473a 2.
------------+Article 473a 3.
------------+Article 473a 4.
------------+Article 473a 5.
------------+Article 473a 6.
------------+Article 473a 6a.
------------+Article 473a 7.
------------+Article 473a 7a.
------------+Article 473a 8.
------------+Article 473a 9.
------------+Article 473a 10.
------+Sub-Section 2 Deductions from Additional Tier 1 items
---------+Article 474 Deductions from Additional Tier 1 items
---------+Article 475 Items not deducted from Additional Tier 1 items
------------+Article 475 1.
------------+Article 475 2.
------------+Article 475 3.
------------+Article 475 4.
------+Sub-Section 3 Deductions from Tier 2 items
---------+Article 476 Deductions from Tier 2 items
---------+Article 477 Deductions from Tier 2 items
------------+Article 477 1.
------------+Article 477 2.
------------+Article 477 3.
------------+Article 477 4.
------+Sub-Section 3a Deductions from eligible liabilities items
---------+Article 477a Deductions from eligible liabilities items
------------+Article 477a 1.
------------+Article 477a 2.
------+Sub-Section 4 Applicable percentages for deduction
---------+Article 478 Applicable percentages for deduction from Common Equity Tier 1, Additional Tier 1 and Tier 2 items
------------+Article 478 1.
------------+Article 478 2.
------------+Article 478 3.
---+Section 4 minority interest and additional Tier 1 and Tier 2 instruments issued by subsidiaries
------+Article 479 Recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests
---------+Article 479 1.
---------+Article 479 2.
---------+Article 479 3.
---------+Article 479 4.
------+Article 480 Recognition in consolidated own funds of minority interests and qualifying Additional Tier 1 and Tier 2 capital
---------+Article 480 1.
---------+Article 480 2.
---------+Article 480 3.
---+Section 5 Additional filters and deductions
------+Article 481 Additional filters and deductions
---------+Article 481 1.
---------+Article 481 2.
---------+Article 481 3.
---------+Article 481 4.
---------+Article 481 5.
---------+Article 481 6.
------+Article 482 Scope of application for derivatives transactions with pension funds

CHAPTER 1 Own funds requirements, unrealised gains and losses measured at fair value and deductions

CHAPTER 1 Own funds requirements, unrealised gains and losses measured at fair value and deductions

1. Overview

,
Section 1 Own funds requirements Section 1 Own funds requirements
Section 2 Unrealised gains and losses measured at fair value Section 2 Unrealised gains and losses measured at fair value
Section 3 Deductions Section 3 Deductions
Section 4 minority interest and additional Tier 1 and Tier 2 instruments issued by subsidiaries Section 4 minority interest and additional Tier 1 and Tier 2 instruments issued by subsidiaries
Section 5 Additional filters and deductions Section 5 Additional filters and deductions

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards
  • Builddate: 01.01.2027 00:00:00 -Doknr: CELEX:32013R0575
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