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