- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
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.
Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.Ar ôl y diwrnod ymadael bydd tair fersiwn o’r ddeddfwriaeth yma i’w gwirio at ddibenion gwahanol. Y fersiwn legislation.gov.uk yw’r fersiwn sy’n weithredol yn y Deyrnas Unedig. Y Fersiwn UE sydd ar EUR-lex ar hyn o bryd yw’r fersiwn sy’n weithredol yn yr UE h.y. efallai y bydd arnoch angen y fersiwn hon os byddwch yn gweithredu busnes yn yr UE. EUR-Lex Y fersiwn yn yr archif ar y we yw’r fersiwn swyddogol o’r ddeddfwriaeth fel yr oedd ar y diwrnod ymadael cyn cael ei chyhoeddi ar legislation.gov.uk ac unrhyw newidiadau ac effeithiau a weithredwyd yn y Deyrnas Unedig wedyn. Mae’r archif ar y we hefyd yn cynnwys cyfraith achos a ffurfiau mewn ieithoedd eraill o EUR-Lex. The EU Exit Web Archive legislation_originated_from_EU_p3
EU_status_warning_original_version
This legislation may since have been updated - see the latest available (revised) version
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...
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE): Mae'r wreiddiol version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys