1. Regulation 575/2013/EU - Capital Requirements Regulation CRR
2. Part Ten - Transitional Provisions, Reports, Reviews and Amendments (arts. 465-520)

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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)
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
Amended	Article 494a Grandfathering of issuances through special purpose entities
Amended	Article 494b Grandfathering of own funds instruments and eligible liabilities instruments
Inserted	Article 494c Grandfathering of senior securitisation positions
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
Amended	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)
Amended	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
Inserted	Article 506a CIUs with an underlying portfolio of euro area sovereign bonds
Inserted	Article 506b NPE securitisations
Amended	Article 507 Large exposures
Amended	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
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
Amended	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

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