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Commission Implementing Regulation (EU) No 1423/2013Show full title
Commission Implementing Regulation (EU) No 1423/2013 of 20 December 2013 laying down implementing technical standards with regard to disclosure of own funds requirements for institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)
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Commission Implementing Regulation (EU) No 1423/2013 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date.
EUR 2013 No. 1423 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
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Changes and effects yet to be applied to :
- Regulation revoked by 2023 c. 29 Sch. 1 Pt. 1 3
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...
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