Part Ten Transitional Provisions, Reports, Reviews and Amendments (arts. 465-520)

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)
Applicable
Article 467 Unrealised losses measured at fair value
Applicable
Article 468 Unrealised gains measured at fair value
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
Inserted
Article 473a Introduction of IFRS 9
Subs-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
Applicable
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
Applicable
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
Inserted
Article 518a Review of cross-default provisions
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