+CHAPTER 2 Common Equity Tier 1 capital
---+Section 1 Common Equity Tier 1 items and instruments
------+Article 26 Common Equity Tier 1 items
---------+Article 26 1.
---------+Article 26 2.
---------+Article 26 3.
---------+Article 26 4.
------+Article 27 Capital instruments of mutuals, cooperative societies, savings institutions or similar institutions in Common Equity Tier 1 items
---------+Article 27 1.
---------+Article 27 2.
------+Article 28 Common Equity Tier 1 instruments
---------+Article 28 1.
---------+Article 28 2.
---------+Article 28 3.
---------+Article 28 4.
---------+Article 28 5.
------+Article 29 Capital instruments issued by mutuals, cooperative societies, savings institutions and similar institutions
---------+Article 29 1.
---------+Article 29 2.
---------+Article 29 3.
---------+Article 29 4.
---------+Article 29 5.
---------+Article 29 6.
------+Article 30 Consequences of the conditions for Common Equity Tier 1 instruments ceasing to be met
------+Article 31 Capital instruments subscribed by public authorities in emergency situations
---------+Article 31 1.
---------+Article 31 2.
---+Section 2 Prudential filters
------+Article 32 Securitised assets
---------+Article 32 1.
---------+Article 32 2.
------+Article 33 Cash flow hedges and changes in the value of own liabilities
---------+Article 33 1.
---------+Article 33 2.
---------+Article 33 3.
---------+Article 33 4.
------+Article 34 Additional value adjustments
---------+Article 34 1.
---------+Article 34 2.
---------+Article 34 3.
---------+Article 34 4.
------+Article 35 Unrealised gains and losses measured at fair value
---+Section 3 Deductions from Common Equity Tier 1 items, exemptions and alternatives
------+Sub-Section 1 Deductions from Common Equity Tier 1 items
---------+Article 36 Deductions from Common Equity Tier 1 items
------------+Article 36 1.
------------+Article 36 2.
------------+Article 36 3.
------------+Article 36 4.
------------+Article 36 5.
---------+Article 37 Deduction of intangible assets
---------+Article 38 Deduction of deferred tax assets that rely on future profitability
------------+Article 38 1.
------------+Article 38 2.
------------+Article 38 3.
------------+Article 38 4.
------------+Article 38 5.
---------+Article 39 Tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability
------------+Article 39 1.
------------+Article 39 2.
---------+Article 40 Deduction of negative amounts resulting from the calculation of expected loss amounts
---------+Article 41 Deduction of defined benefit pension fund assets
------------+Article 41 1.
------------+Article 41 2.
---------+Article 42 Deduction of holdings of own Common Equity Tier 1 instruments
---------+Article 43 Significant investment in a financial sector entity
---------+Article 44 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
---------+Article 45 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities
---------+Article 46 Deduction of holdings of Common Equity Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
------------+Article 46 1.
------------+Article 46 2.
------------+Article 46 3.
------------+Article 46 4.
------------+Article 46 5.
---------+Article 47 Deduction of holdings of Common Equity Tier 1 instruments where an institution has a significant investment in a financial sector entity
---------+Article 47a Non-performing exposures
------------+Article 47a 1.
------------+Article 47a 2.
------------+Article 47a 3.
------------+Article 47a 4.
------------+Article 47a 5.
------------+Article 47a 6.
------------+Article 47a 7.
---------+Article 47b Forbearance measures
------------+Article 47b 1.
------------+Article 47b 2.
------------+Article 47b 3.
------------+Article 47b 4.
---------+Article 47c Deduction for non-performing exposures
------------+Article 47c 1.
------------+Article 47c 2.
------------+Article 47c 3.
------------+Article 47c 4.
------------+Article 47c 4a.
------------+Article 47c 5.
------------+Article 47c 6.
------+Sub-Section 2 Exemptions from and alternatives to deduction from Common Equity Tier 1 items
---------+Article 48 Threshold exemptions from deduction from Common Equity Tier 1 items
------------+Article 48 1.
------------+Article 48 2.
------------+Article 48 3.
------------+Article 48 4.
---------+Article 49 Requirement for deduction where consolidation, supplementary supervision or institutional protection schemes are applied
------------+Article 49 1.
------------+Article 49 2.
------------+Article 49 3.
------------+Article 49 4.
------------+Article 49 5.
------------+Article 49 6.
---+Section 4 Common Equity Tier 1 capital
------+Article 50 Common Equity Tier 1 capital

CHAPTER 2 Common Equity Tier 1 capital

CHAPTER 2 Common Equity Tier 1 capital

1. Overview

,
Section 1 Common Equity Tier 1 items and instruments Section 1 Common Equity Tier 1 items and instruments
Section 2 Prudential filters Section 2 Prudential filters
Section 3 Deductions from Common Equity Tier 1 items, exemptions and alternatives Section 3 Deductions from Common Equity Tier 1 items, exemptions and alternatives
Section 4 Common Equity Tier 1 capital Section 4 Common Equity Tier 1 capital

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards