For the purposes of the own funds disclosure template, regulatory adjustments comprise deductions from own funds and prudential filters.
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)
For the purposes of the own funds disclosure template, regulatory adjustments comprise deductions from own funds and prudential filters.