Part Two Own Funds and eligible liabilities (arts. 25-91)

Title I Elements of Own Funds (arts. 25-80)
Chapter 1 Tier 1 capital (art. 25)
Applicable
Article 25 Tier 1 capital
Chapter 2 Common Equity Tier 1 capital (arts. 26-50)
Section 1 Common equity tier 1 items and instruments (arts. 26-31)
Amended
Article 26 Common Equity Tier 1 items
Applicable
Article 27 Capital instruments of mutuals, cooperative societies, savings institutions or similar institutions in Common Equity Tier 1 items
Amended
Article 28 Common Equity Tier 1 instruments
Applicable
Article 29 Capital instruments issued by mutuals, cooperative societies, savings institutions and similar institutions
Applicable
Article 30 Consequences of the conditions for Common Equity Tier 1 instruments ceasing to be met
Applicable
Article 31 Capital instruments subscribed by public authorities in emergency situations
Section 2 Prudential filters (arts. 32-35)
Applicable
Article 32 Securitised assets
Amended
Article 33 Cash flow hedges and changes in the value of own liabilities
Applicable
Article 34 Additional value adjustments
Applicable
Article 35 Unrealised gains and losses measured at fair value
Section 3 Deductions from common equity tier 1 items, exemptions and alternatives (arts. 36-49)
Sub-section 1 Deductions from Common Equity Tier 1 items (arts. 36-47c)
Amended
Article 36 Deductions from Common Equity Tier 1 items
Amended
Article 37 Deduction of intangible assets
Applicable
Article 38 Deduction of deferred tax assets that rely on future profitability
Amended
Article 39 Tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability
Applicable
Article 40 Deduction of negative amounts resulting from the calculation of expected loss amounts
Applicable
Article 41 Deduction of defined benefit pension fund assets
Applicable
Article 42 Deduction of holdings of own Common Equity Tier 1 instruments
Applicable
Article 43 Significant investment in a financial sector entity
Applicable
Article 44 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
Amended
Article 45 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities
Applicable
Article 46 Deduction of holdings of Common Equity Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
Applicable
Article 47 Deduction of holdings of Common Equity Tier 1 instruments where an institution has a significant investment in a financial sector entity
Inserted
Article 47a Non-performing exposures
Inserted
Article 47b Forbearance measures
Inserted
Article 47c Deduction for non-performing exposures
Sub-section 2 Exemptions from and alternatives to deduction from Common Equity Tier 1 items (arts. 48-49)
Applicable
Article 48 Threshold exemptions from deduction from Common Equity Tier 1 items
Amended
Article 49 Requirement for deduction where consolidation, supplementary supervision or institutional protection schemes are applied
Section 4 Common equity tier 1 capital (art. 50)
Applicable
Article 50 Common Equity Tier 1 capital
Chapter 3 Additional Tier 1 capital (arts. 51-61)
Section 1 Additional tier 1 items and instruments (arts. 51-55)
Applicable
Article 51 Additional Tier 1 items
Amended
Article 52 Additional Tier 1 instruments
Applicable
Article 53 Restrictions on the cancellation of distributions on Additional Tier 1 instruments and features that could hinder the recapitalisation of the institution
Amended
Article 54 Write down or conversion of Additional Tier 1 instruments
Applicable
Article 55 Consequences of the conditions for Additional Tier 1 instruments ceasing to be met
Section 2 Deductions from additional tier 1 items (arts. 56-60)
Amended
Article 56 Deductions from Additional Tier 1 items
Applicable
Article 57 Deductions of holdings of own Additional Tier 1 instruments
Applicable
Article 58 Deduction of holdings of Additional Tier 1 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
Amended
Article 59 Deduction of holdings of Additional Tier 1 instruments of financial sector entities
Applicable
Article 60 Deduction of holdings of Additional Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
Section 3 Additional Tier 1 capital (art. 61)
Applicable
Article 61 Additional Tier 1 capital
Chapter 4 Tier 2 capital (arts. 62-71)
Section 1 Tier 2 items and instruments (arts. 62-65)
Amended
Article 62 Tier 2 items
Amended
Article 63 Tier 2 instruments
Amended
Article 64 Amortisation of Tier 2 instruments
Applicable
Article 65 Consequences of the conditions for Tier 2 instruments ceasing to be met
Section 2 Deductions from tier 2 items (arts. 66-70)
Amended
Article 66 Deductions from Tier 2 items
Applicable
Article 67 Deductions of holdings of own Tier 2 instruments
Applicable
Article 68 Deduction of holdings of Tier 2 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
Amended
Article 69 Deduction of holdings of Tier 2 instruments of financial sector entities
Applicable
Article 70 Deduction of Tier 2 instruments where an institution does not have a significant investment in a relevant entity
Section 3 Tier 2 capital (art. 71)
Applicable
Article 71 Tier 2 capital
Chapter 5 Own funds (art. 72)
Applicable
Article 72 Own funds
Chapter 5a Eligible liabilities (arts. 72a-72l)
Section 1 Eligible liabilities items and instruments (arts. 72a-72d)
Inserted
Article 72a Eligible liabilities items
Inserted
Article 72b Eligible liabilities instruments
Inserted
Article 72c Amortisation of eligible liabilities instruments
Inserted
Article 72d Consequences of the eligibility conditions ceasing to be met
Section 2 Deductions from eligible liabilities items (arts. 72e-72j)
Inserted
Article 72e Deductions from eligible liabilities items
Inserted
Article 72f Deduction of holdings of own eligible liabilities instruments
Inserted
Article 72g Deduction base for eligible liabilities items
Inserted
Article 72h Deduction of holdings of eligible liabilities of other G-SII entities
Inserted
Article 72i Deduction of eligible liabilities where the institution does not have a significant investment in G-SII entities
Inserted
Article 72j Trading book exception from deductions from eligible liabilities items
Section 3 Own funds and eligible liabilities (atrs. 72k-72l)
Inserted
Article 72k Eligible liabilities
Inserted
Article 72l Own funds and eligible liabilities
Chapter 6 General requirements for own funds and eligible liabilities (arts. 73-80)
Amended
Article 73 Distributions on instruments
Applicable
Article 74 Holdings of capital instruments issued by regulated financial sector entities that do not qualify as regulatory capital
Amended
Article 75 Deduction and maturity requirements for short positions
Amended
Article 76 Index holdings of capital instruments
Amended
Article 77 Conditions for reducing own funds and eligible liabilities
Amended
Article 78 Supervisory permission to reduce own funds
Inserted
Article 78a Permission to reduce eligible liabilities instruments
Amended
Article 79 Temporary waiver from deduction from own funds and eligible liabilities
Inserted
Article 79a Assessment of compliance with the conditions for own funds and eligible liabilities instruments
Amended
Article 80 Continuing review of the quality of own funds and eligible liabilities instruments
Title II Minority Interest and Additional Tier 1 and Tier 2 Instruments Issued by Subsidiaries (arts. 81-88a)
Amended
Article 81 Minority interests that qualify for inclusion in consolidated Common Equity Tier 1 capital
Amended
Article 82 Qualifying Additional Tier 1, Tier 1, Tier 2 capital and qualifying own funds
Amended
Article 83 Qualifying Additional Tier 1 and Tier 2 capital issued by a special purpose entity
Applicable
Article 84 Minority interests included in consolidated Common Equity Tier 1 capital
Applicable
Article 85 Qualifying Tier 1 instruments included in consolidated Tier 1 capital
Applicable
Article 86 Qualifying Tier 1 capital included in consolidated Additional Tier 1 capital
Applicable
Article 87 Qualifying own funds included in consolidated own funds
Applicable
Article 88 Qualifying own funds instruments included in consolidated Tier 2 capital
Inserted
Article 88a Qualifying eligible liabilities instruments
Title III Qualifying Holdings Outside the Financial Sector (arts. 89-91)
Applicable
Article 89 Risk weighting and prohibition of qualifying holdings outside the financial sector
Applicable
Article 90 Alternative to 1 250 % risk weight
Applicable
Article 91 Exceptions