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| | Title I Transitional Provisions (arts. 465-501) |
| | Chapter 1 Own funds requirements, unrealised gains and losses measured at fair value and deductions (arts. 465-482) |
| | Section 1 Own funds requirements (arts. 465-466) |
Applicable | Article 465 Own funds requirements |
Applicable | Article 466 First time application of International Financial Reporting Standards |
| | Section 2 Unrealised gains and losses measured at fair value (arts. 467-468) |
Deleted | Article 467 Unrealised losses measured at fair value |
Amended | Article 468 Temporary treatment of unrealised gains and losses measured at fair value through other comprehensive income in view of the COVID-19 pandemic |
| | Section 3 Deductions (arts. 469-478) |
| | Sub-section 1 Deductions from Common Equity Tier 1 items (arts. 469-473a) |
Applicable | Article 469 Deductions from Common Equity Tier 1 items |
Inserted | Article 469a Derogation from deductions from Common Equity Tier 1 items for non-performing exposures |
Applicable | Article 470 Exemption from deduction from Common Equity Tier 1 items |
Amended | Article 471 Exemption from Deduction of Equity Holdings in Insurance Companies from Common Equity Tier 1 Items |
Applicable | Article 472 Items not deducted from Common Equity Tier 1 |
Applicable | Article 473 Introduction of amendments to IAS 19 |
Amended | Article 473a Introduction of IFRS 9 |
| | Sub-section 2 Deductions from Additional Tier 1 items (arts. 474-475) |
Applicable | Article 474 Deductions from Additional Tier 1 items |
Applicable | Article 475 Items not deducted from Additional Tier 1 items |
| | Sub-section 3 Deductions from Tier 2 items (arts. 476-477) |
Applicable | Article 476 Deductions from Tier 2 items |
Applicable | Article 477 Deductions from Tier 2 items |
| | Sub-section 4 Applicable percentages for deduction (art. 478) |
Applicable | Article 478 Applicable percentages for deduction from Common Equity Tier 1, Additional Tier 1 and Tier 2 items |
| | Section 4 Minority interest and Additional Tier 1 and Tier 2 instruments issued by subsidiaries (arts. 479-480) |
Applicable | Article 479 Recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests |
Applicable | Article 480 Recognition in consolidated own funds of minority interests and qualifying Additional Tier 1 and Tier 2 capital |
| | Section 5 Additional filters and deductions (arts. 481-482) |
Applicable | Article 481 Additional filters and deductions |
Applicable | Article 482 Scope of application for derivatives transactions with pension funds |
| | Chapter 2 Grandfathering of capital instruments (arts. 483-491) |
| | Section 1 Instruments constituting State aid (art. 483) |
Applicable | Article 483 Grandfathering of State aid instruments |
| | Section 2 Instruments not constituting state aid (arts. 484-491) |
| | Sub-section 1 Grandfathering eligibility and limits (arts. 484-488) |
Applicable | Article 484 Eligibility for grandfathering of items that qualified as own funds under national transposition measures for Directive 2006/48/EC |
Applicable | Article 485 Eligibility for inclusion in the Common Equity Tier 1 of share premium accounts related to items that qualified as own funds under national transposition measures for Directive 2006/48/EC |
Applicable | Article 486 Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items |
Applicable | Article 487 Items excluded from grandfathering in Common Equity Tier 1 or Additional Tier 1 items in other elements of own funds |
Applicable | Article 488 Amortisation of items grandfathered as Tier 2 items |
| | Sub-section 2 Inclusion of instruments with a call and incentive to redeem in Additional Tier 1 and Tier 2 items (arts. 489-491) |
Applicable | Article 489 Hybrid instruments with a call and incentive to redeem |
Applicable | Article 490 Tier 2 items with an incentive to redeem |
Applicable | Article 491 Effective maturity |
| | Chapter 3 Transitional provisions for disclosure of own funds (art. 492) |
Applicable | Article 492 Disclosure of own funds |
| | Chapter 4 Large exposures, own funds requirements, leverage and the Basel I floor (arts. 493-501b) |
Amended | Article 493 Transitional provisions for large exposures |
Amended | Article 494 Transitional provisions concerning the requirement for own funds and eligible liabilities |
Inserted | Article 494a Grandfathering of issuances through special purpose entities |
Inserted | Article 494b Grandfathering of own funds instruments and eligible liabilities instruments |
Amended | Article 495 Treatment of equity exposures under the IRB Approach |
Amended | Article 496 Own funds requirements for covered bonds |
Amended | Article 497 Own funds requirements for exposures to CCPs |
Amended | Article 498 Exemption for Commodities dealers |
Applicable | Article 499 Leverage |
Amended | Article 500 Adjustment for massive disposals |
Inserted | Article 500a Temporary treatment of public debt issued in the currency of another Member State |
Inserted | Article 500b Temporary exclusion of certain exposures to central banks from the total exposure measure in view of the COVID-19 pandemic |
Inserted | Article 500c Exclusion of overshootings from the calculation of the back-testing addend in view of the COVID-19 pandemic |
Inserted | Article 500d Temporary calculation of the exposure value of regular-way purchases and sales awaiting settlement in view of the COVID-19 pandemic |
Amended | Article 501 Capital requirements deduction for credit risk on exposures to SMEs |
Inserted | Article 501a Adjustment to own funds requirements for credit risk for exposures to entities that operate or finance physical structures or facilities, systems and networks that provide or support essential public services |
Inserted | Article 501b Derogation from reporting requirements |
| | Title II Reports and Rewiews (arts. 501c-519b) |
Inserted | Article 501c Prudential treatment of exposures related to environmental and/or social objectives |
Applicable | Article 502 Cyclicality of capital requirements |
Applicable | Article 503 Own funds requirements for exposures in the form of covered bonds |
Applicable | Article 504 Capital instruments subscribed by public authorities in emergency situations |
Inserted | Article 504a Holdings of eligible liabilities instruments |
Applicable | Article 505 Review of long-term financing |
Applicable | Article 506 Credit risk definition of default |
Amended | Article 507 Large exposures |
Applicable | Article 508 Level of application |
Applicable | Article 509 Liquidity requirements |
Amended | Article 510 Net Stable Funding Requirements |
Amended | Article 511 Leverage |
Applicable | Article 512 Exposures to transferred credit risk |
Amended | Article 513 Macroprudential rules |
Amended | Article 514 Counterparty credit risk and the Original Exposure Method |
Applicable | Article 515 Monitoring and evaluation |
Applicable | Article 516 Long-term financing |
Applicable | Article 517 Definition of eligible capital |
Applicable | Article 518 Review of capital instruments which may be written down or converted at the point of non-viability |
| | Article 518a Review of cross-default provisions |
Inserted | Article 518b Report on overshootings and supervisory powers to limit distributions |
Applicable | Article 519 Deduction of defined benefit pension fund assets from Common Equity Tier 1 items |
Inserted | Article 519a Reporting and review |
Inserted | Article 519b Own funds requirements for market risk |
| | Title IIA Implementation of rules (art. 519c) |
Inserted | Article 519c Compliance tool |
| | Title III Amendments (art. 520) |
Applicable | Article 520 Amendment of Regulation (EU) No 648/2012 |
