+TITLE I TRANSITIONAL PROVISIONS
---+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 2 Grandfathering of capital instruments
------+Section 1 Instruments constituting State aid
---------+Article 483 Grandfathering of State aid instruments
------------+Article 483 1.
------------+Article 483 2.
------------+Article 483 3.
------------+Article 483 4.
------------+Article 483 5.
------------+Article 483 6.
------------+Article 483 7.
------------+Article 483 8.
------+Section 2 Instruments not constituting State aid
---------+Sub-Section 1 Grandfathering eligibility and limits
------------+Article 484 Eligibility for grandfathering of items that qualified as own funds under national transposition measures for Directive 2006/48/EC
---------------+Article 484 1.
---------------+Article 484 2.
---------------+Article 484 3.
---------------+Article 484 4.
---------------+Article 484 5.
------------+Article 485 Eligibility for inclusion in the Common Equity Tier 1 of share premium accounts related to items that qualified as own funds under national transposition measures for Directive 2006/48/EC
---------------+Article 485 1.
---------------+Article 485 2.
------------+Article 486 Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items
---------------+Article 486 1.
---------------+Article 486 2.
---------------+Article 486 3.
---------------+Article 486 4.
---------------+Article 486 5.
---------------+Article 486 6.
------------+Article 487 Items excluded from grandfathering in Common Equity Tier 1 or Additional Tier 1 items in other elements of own funds
---------------+Article 487 1.
---------------+Article 487 2.
---------------+Article 487 3.
------------+Article 488 Amortisation of items grandfathered as Tier 2 items
---------+Sub-Section 2 Inclusion of instruments with a call and incentive to redeem in additional Tier 1 and Tier 2 items
------------+Article 489 Hybrid instruments with a call and incentive to redeem
---------------+Article 489 1.
---------------+Article 489 2.
---------------+Article 489 3.
---------------+Article 489 4.
---------------+Article 489 5.
---------------+Article 489 6.
------------+Article 490 Tier 2 items with an incentive to redeem
---------------+Article 490 1.
---------------+Article 490 2.
---------------+Article 490 3.
---------------+Article 490 4.
---------------+Article 490 5.
---------------+Article 490 6.
------------+Article 491 Effective maturity
---+CHAPTER 3 Transitional provisions for disclosure of own funds
------+Article 492 Disclosure of own funds
---------+Article 492 1.
---------+Article 492 2.
---------+Article 492 3.
---------+Article 492 4.
---------+Article 492 5.
---+CHAPTER 4 Large exposures, own funds requirements, leverage and the Basel I Floor
------+Article 493 Transitional provisions for large exposures
---------+Article 493 1.
---------+Article 493 3.
---------+Article 493 4.
---------+Article 493 5.
---------+Article 493 6.
---------+Article 493 7.
------+Article 494 Transitional provisions concerning the requirement for own funds and eligible liabilities
---------+Article 494 1.
---------+Article 494 2.
---------+Article 494 3.
------+Article 494a Grandfathering of issuances through special purpose entities
---------+Article 494a 1.
---------+Article 494a 2.
------+Article 494b Grandfathering of own funds instruments and eligible liabilities instruments
---------+Article 494b 1.
---------+Article 494b 2.
---------+Article 494b 3.
------+Article 494c Grandfathering of senior securitisation positions
------+Article 494d Reversion to less sophisticated approaches
------+Article 495 Treatment of equity exposures under the IRB Approach
---------+Article 495 1.
---------+Article 495 2.
---------+Article 495 3.
---------+Article 495 4.
------+Article 495a Transitional arrangements for equity exposures
---------+Article 495a 1.
---------+Article 495a 2.
---------+Article 495a 3.
------+Article 495b Transitional arrangements for specialised lending exposures
---------+Article 495b 1.
---------+Article 495b 2.
---------+Article 495b 3.
---------+Article 495b 4.
------+Article 495c Transitional arrangements for leasing exposures as a credit risk mitigation technique
---------+Article 495c 1.
---------+Article 495c 2.
------+Article 495d Transitional arrangements for unconditional cancellable commitments
---------+Article 495d 1.
---------+Article 495d 2.
------+Article 495e Transitional arrangements for ECAI credit assessments of institutions
------+Article 495f Transitional arrangements for property revaluation requirements
------+Article 495g Transitional arrangements for certain public guarantees schemes
------+Article 495h Transitional arrangements for the use of the alternative internal model approach for market risk
------+Article 497 Own funds requirements for exposures to CCPs
---------+Article 497 1.
---------+Article 497 2.
---------+Article 497 3.
------+Article 498 Exemption for Commodities dealers
------+Article 499 Leverage
---------+Article 499 1.
---------+Article 499 2.
------+Article 500 Adjustment for massive disposals
---------+Article 500 1.
---------+Article 500 2.
---------+Article 500 3.
------+Article 500a Temporary treatment of public debt issued in the currency of another Member State
---------+Article 500a 1.
---------+Article 500a 2.
---------+Article 500a 3.
------+Article 500b Temporary exclusion of certain exposures to central banks from the total exposure measure in view of the COVID-19 pandemic
---------+Article 500b 1.
---------+Article 500b 2.
------+Article 500c Exclusion of overshootings from the calculation of the back-testing addend in view of the COVID-19 pandemic
------+Article 500d Temporary calculation of the exposure value of regular-way purchases and sales awaiting settlement in view of the COVID-19 pandemic
---------+Article 500d 1.
---------+Article 500d 2.
---------+Article 500d 3.
---------+Article 500d 4.
---------+Article 500d 5.
------+Article 501 Adjustment of risk-weighted non-defaulted SME exposures
---------+Article 501 1.
---------+Article 501 2.
------+Article 501a Adjustment to own funds requirements for credit risk for exposures to entities that operate or finance physical structures or facilities, systems and networks that provide or support essential public services
---------+Article 501a 1.
---------+Article 501a 2.
---------+Article 501a 3.
---------+Article 501a 4.
---------+Article 501a 5.
------+Article 501b Derogation from reporting requirements

TITLE I TRANSITIONAL PROVISIONS

TITLE I TRANSITIONAL PROVISIONS

1. Overview

,
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
CHAPTER 2 Grandfathering of capital instruments CHAPTER 2 Grandfathering of capital instruments
CHAPTER 3 Transitional provisions for disclosure of own funds CHAPTER 3 Transitional provisions for disclosure of own funds
CHAPTER 4 Large exposures, own funds requirements, leverage and the Basel I Floor CHAPTER 4 Large exposures, own funds requirements, leverage and the Basel I Floor

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards