+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 1 Deductions from Common Equity Tier 1 items

Sub-Section 1 Deductions from Common Equity Tier 1 items

1. Overview

,
Article 469 Deductions from Common Equity Tier 1 items
Article 469a Derogation from deductions from Common Equity Tier 1 items for non-performing exposures

Article 469a

Derogation from deductions from Common Equity Tier 1 items for non-performing exposures

By way of derogation from point (m) Article 36(1), institutions shall not deduct from Common Equity Tier 1 items the applicable amount of insufficient coverage for non-performing exposures where the exposure was originated prior to 26 April 2019.

Where the terms and conditions of an exposure which was originated prior to 26 April 2019 are modified by the institution in a way that increases the institution's exposure to the obligor, the exposure shall be considered as having been originated on the date when the modification applies and shall cease to be subject to the derogation provided for in the first subparagraph.
Article 470 Exemption from deduction from Common Equity Tier 1 items
Article 471 Exemption from Deduction of Equity Holdings in Insurance Companies from Common Equity Tier 1 Items
Article 472 Items not deducted from Common Equity Tier 1
Article 473 Introduction of amendments to IAS 19
Article 473a Introduction of IFRS 9

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards