+CHAPTER V TRANSITIONAL PROVISIONS OF REGULATION (EU) NO 575/2013
---+Article 17 Article 473(1) of Regulation (EU) No 575/2013: Introduction of amendments to the International Accounting Standard 19
------+Article 17 1.
------+Article 17 2.
---+Article 18 Article 478(3)(a),(c) and (d) of Regulation (EU) No 575/2013: Applicable percentages for deduction from Common Equity Tier 1, additional Tier 1 and Tier 2 items
------+Article 18 1.
------+Article 18 2.
------+Article 18 3.
---+Article 19 Article 478(3)(a) and (b) of Regulation (EU) No 575/2013: Applicable percentages for deduction from Common Equity Tier 1 of significant investments in financial sector entities and deferred tax assets that rely on future profitability
------+Article 19 1.
------+Article 19 2.
------+Article 19 3.
------+Article 19 4.
------+Article 19 5.
------+Article 19 6.
------+Article 19 7.
------+Article 19 8.
------+Article 19 9.
---+Article 20 Article 479(1) and (4) of Regulation (EU) No 575/2013: Recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests
------+Article 20 1.
------+Article 20 2.
------+Article 20 3.
---+Article 21 Article 480(3) of Regulation (EU) No 575/2013: Recognition in consolidated own funds of minority interests and qualifying additional Tier 1 and Tier 2 capital
------+Article 21 1.
------+Article 21 2.
---+Article 22 Article 481(1) and (5) of Regulation (EU) No 575/2013: Additional filters and deductions
------+Article 22 1.
------+Article 22 2.
------+Article 22 3.
---+Article 23 Article 486(6) of Regulation (EU) No 575/2013: Limits for grandfathering items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items
------+Article 23 1.
------+Article 23 2.
---+Article 24 Article 495(1) of Regulation (EU) No 575/2013: Treatment of equity exposures under the Internal Ratings Based (IRB) approach
---+Article 24a Article 495e of Regulation (EU) No 575/2013: Transitional arrangements for ECAI credit assessments of institutions
---+Article 25 Entry into force
------+Article 25 1.
------+Article 25 2.

CHAPTER V TRANSITIONAL PROVISIONS OF REGULATION (EU) NO 575/2013

CHAPTER V TRANSITIONAL PROVISIONS OF REGULATION (EU) NO 575/2013

1. Ħarsa ġenerali

,
Article 17 Article 473(1) of Regulation (EU) No 575/2013: Introduction of amendments to the International Accounting Standard 19
Article 18 Article 478(3)(a),(c) and (d) of Regulation (EU) No 575/2013: Applicable percentages for deduction from Common Equity Tier 1, additional Tier 1 and Tier 2 items
Article 19 Article 478(3)(a) and (b) of Regulation (EU) No 575/2013: Applicable percentages for deduction from Common Equity Tier 1 of significant investments in financial sector entities and deferred tax assets that rely on future profitability
Article 20 Article 479(1) and (4) of Regulation (EU) No 575/2013: Recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests
Article 21 Article 480(3) of Regulation (EU) No 575/2013: Recognition in consolidated own funds of minority interests and qualifying additional Tier 1 and Tier 2 capital
Article 22 Article 481(1) and (5) of Regulation (EU) No 575/2013: Additional filters and deductions
Article 23 Article 486(6) of Regulation (EU) No 575/2013: Limits for grandfathering items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items
Article 24 Article 495(1) of Regulation (EU) No 575/2013: Treatment of equity exposures under the Internal Ratings Based (IRB) approach

Article 24

Article 495(1) of Regulation (EU) No 575/2013: Treatment of equity exposures under the Internal Ratings Based (IRB) approach

The categories of equity exposures that benefit from the exemption from the IRB approach in accordance with Article 495(1) of Regulation (EU) No 575/2013 shall include, until 31 December 2017, only the categories of equity exposures that on 31 December 2013 were already benefiting from an exemption from the IRB treatment, in accordance with Article 2 of Commission Delegated Regulation (EU) 2015/1556 ( 5 ).
Article 24a Article 495e of Regulation (EU) No 575/2013: Transitional arrangements for ECAI credit assessments of institutions

Article 24a

Article 495e of Regulation (EU) No 575/2013: Transitional arrangements for ECAI credit assessments of institutions

By way of derogation from Article 138, point (g), of Regulation (EU) No 575/2013, institutions may continue using an ECAI credit assessment in relation to an institution which incorporates assumptions of implicit government support until 1 January 2027.
Article 25 Entry into force

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards