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