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Article 2.Full reconciliation of own funds items to audited financial statements
Article 3.Description of the main features of Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments issued by institutions
Article 4.Disclosure of nature and amounts of specific items on own funds
Article 5.Disclosure of nature and amounts of specific items on own funds during the transitional period
Balance Sheet Reconciliation Methodology
(1) Institutions shall apply the methodology described in this Annex in...
(2) Institutions shall use as a starting point the relevant balance...
(3) Where institutions meet the obligations laid down in Part Eight...
(4) Secondly, institutions shall expand the own funds items of the...
(5) Thirdly, institutions shall establish a mapping between the elements resulting...
(6) Where institutions comply with the obligations laid down in Part...
(7) Where institutions meet the obligations laid down in Part Eight...
(8) The balance sheet reconciliation information on own funds items resulting...
Instructions for completing the capital instruments main features template
Instructions for completing the own funds disclosure template
Instructions for completing the transitional own funds disclosure template
(1) Institutions shall disclose column (A) of the template called ‘Disclosure...
(2) Institutions shall disclose in the visible cells of column (C)...
(4) With regard to unrealised losses and gains measured at fair...
(5) With regard to deductions from Common Equity Tier 1 capital...
(6) With regard to deductions from Additional Tier 1 capital referred...
(7) With regard to deductions from Tier 2 capital referred to...
(8) With regard to minority interests, institutions shall disclose in column...
(9) With regard to filters and deductions referred to in Article...
(10) Residual amounts relating to deductions from Common Equity Tier 1...