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)
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Commission Implementing Regulation (EU) No 1423/2013 is up to date with all changes known to be in force on or before 09 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.
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
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
The data on this page is available in the alternative data formats listed:
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
