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