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Title I Transitional Provisions (arts. 465-501)

Comparing proposed amendment...
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)
Article 476 Deductions from Tier 2 items
Applicable
Article 477 Deductions from Tier 2 items
Sub-Section 3a Deductions from eligible liabilities items (art. 447a)
Inserted
Article 477a Deductions from eligible liabilities 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
Deleted
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 Adjustment of risk-weighted non-defaulted SME exposures
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