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CRR — REGULATION (EU) No 575/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (Text with EEA relevance)

regulation · European Union · 32013R0575

1973 provisions · cited by 41 instruments we hold · 8 provisions hand work to national law

Defined terms · All instruments · banking policy · credit institution · financial control · financial legislation · investment company · market supervision · private-sector liquidity · trade information

1 Scope
2 Supervisory powers
3 Application of stricter requirements by institutions
4 Definitions
1
2
3
5 Definitions specific to capital requirements for credit risk
6 General principles
1
2
3
4
5
7 Derogation to the application of prudential requirements on an individual basis
1
2
3
8 Derogation to the application of liquidity requirements on an individual basis
1
2
3
4
5
9 Individual consolidation method
1
2
3
10 Waiver for credit institutions permanently affiliated to a central body
1
2
11 General treatment
1
2
3
4
5
12 Financial holding company or mixed financial holding company with both a subsidiary credit institution and a subsidiary investment firm
13 Application of disclosure requirements on a consolidated basis
1
2
3
4
14 Application of requirements of Part Five on a consolidated basis
1
2
3
15 Derogation to the application of own funds requirements on a consolidated basis for groups of investment firms
1
2
16 Derogation to the application of the leverage ratio requirements on a consolidated basis for groups of investment firms
17 Supervision of investment firms waived from the application of own funds requirements on a consolidated basis
1
2
3
18 Methods for prudential consolidation
1
2
3
4
5
6
7
8
19 Entities excluded from the scope of prudential consolidation
1
2
3
20 Joint decisions on prudential requirements
1
2
3
4
5
6
7
8
21 Joint decisions on the level of application of liquidity requirements
1
2
3
22 Sub-consolidation in cases of entities in third countries
23 Undertakings in third countries
24 Valuation of assets and off-balance sheet items
1
2
25 Tier 1 capital
26 Common Equity Tier 1 items
1
2
3
4
27 Capital instruments of mutuals, cooperative societies, savings institutions or similar institutions in Common Equity Tier 1 items
1
2
28 Common Equity Tier 1 instruments
1
2
3
4
5
29 Capital instruments issued by mutuals, cooperative societies, savings institutions and similar institutions
1
2
3
4
5
6
30 Consequences of the conditions for Common Equity Tier 1 instruments ceasing to be met
31 Capital instruments subscribed by public authorities in emergency situations
1
2
32 Securitised assets
1
2
33 Cash flow hedges and changes in the value of own liabilities
1
2
3
4
34 Additional value adjustments
35 Unrealised gains and losses measured at fair value
36 Deductions from Common Equity Tier 1 items
1
2
3
37 Deduction of intangible assets
38 Deduction of deferred tax assets that rely on future profitability
1
2
3
4
5
39 Tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability
1
2
40 Deduction of negative amounts resulting from the calculation of expected loss amounts
41 Deduction of defined benefit pension fund assets
1
2
42 Deduction of holdings of own Common Equity Tier 1 instruments
43 Significant investment in a financial sector entity
44 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
45 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities
46 Deduction of holdings of Common Equity Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
1
2
3
4
5
47 Deduction of holdings of Common Equity Tier 1 instruments where an institution has a significant investment in a financial sector entity
48 Threshold exemptions from deduction from Common Equity Tier 1 items
1
2
3
4
49 Requirement for deduction where consolidation, supplementary supervision or institutional protection schemes are applied
1
2
3
4
5
6
50 Common Equity Tier 1 capital
51 Additional Tier 1 items
52 Additional Tier 1 instruments
1
2
53 Restrictions on the cancellation of distributions on Additional Tier 1 instruments and features that could hinder the recapitalisation of the institution
54 Write down or conversion of Additional Tier 1 instruments
1
2
3
4
5
6
7
55 Consequences of the conditions for Additional Tier 1 instruments ceasing to be met
56 Deductions from Additional Tier 1 items
57 Deductions of holdings of own Additional Tier 1 instruments
58 Deduction of holdings of Additional Tier 1 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
59 Deduction of holdings of Additional Tier 1 instruments of financial sector entities
60 Deduction of holdings of Additional Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
1
2
3
4
5
61 Additional Tier 1 capital
62 Tier 2 items
63 Tier 2 instruments
64 Amortisation of Tier 2 instruments
65 Consequences of the conditions for Tier 2 instruments ceasing to be met
66 Deductions from Tier 2 items
67 Deductions of holdings of own Tier 2 instruments
68 Deduction of holdings of Tier 2 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
69 Deduction of holdings of Tier 2 instruments of financial sector entities
70 Deduction of Tier 2 instruments where an institution does not have a significant investment in a relevant entity
1
2
3
4
5
71 Tier 2 capital
72 Own funds
73 Distributions on own funds instruments
1
2
3
4
5
6
7
74 Holdings of capital instruments issued by regulated financial sector entities that do not qualify as regulatory capital
75 Deduction and maturity requirements for short positions
76 Index holdings of capital instruments
1
2
3
4
77 Conditions for reducing own funds
78 Supervisory permission for reducing own funds
1
2
3
4
5
79 Temporary waiver from deduction from own funds
1
2
80 Continuing review of quality of own funds
1
2
3
4
81 Minority interests that qualify for inclusion in consolidated Common Equity Tier 1 capital
1
2
82 Qualifying Additional Tier 1, Tier 1, Tier 2 capital and qualifying own funds
83 Qualifying Additional Tier 1 and Tier 2 capital issued by a special purpose entity
1
2
84 Minority interests included in consolidated Common Equity Tier 1 capital
1
2
3
4
5
6
85 Qualifying Tier 1 instruments included in consolidated Tier 1 capital
1
2
3
86 Qualifying Tier 1 capital included in consolidated Additional Tier 1 capital
87 Qualifying own funds included in consolidated own funds
1
2
3
88 Qualifying own funds instruments included in consolidated Tier 2 capital
89 Risk weighting and prohibition of qualifying holdings outside the financial sector
1
2
3
4
90 Alternative to 1 250 % risk weight
91 Exceptions
1
2
92 Own funds requirements
1
2
3
4
93 Initial capital requirement on going concern
1
2
3
4
5
6
94 Derogation for small trading book business
1
2
3
95 Own funds requirements for investment firms with limited authorisation to provide investment services
1
2
3
96 Own funds requirements for investment firms which hold initial capital as laid down in Article 28(2) of Directive 2013/36/EU
1
2
3
97 Own Funds based on Fixed Overheads
1
2
3
4
98 Own funds for investment firms on a consolidated basis
1
2
99 Reporting on own funds requirements and financial information
1
2
3
4
5
6
7
100 Additional reporting requirements
101 Specific reporting obligations
1
2
3
4
102 Requirements for the Trading Book
1
2
3
4
103 Management of the trading book
104 Inclusion in the Trading Book
1
2
105 Requirements for Prudent Valuation
1
2
3
4
5
6
7
8
9
10
11
12
13
14
106 Internal Hedges
1
2
3
107 Approaches to credit risk
1
2
3
4
108 Use of credit risk mitigation technique under the Standardised Approach and the IRB Approach
1
2
109 Treatment of securitised exposures under the Standardised Approach and the IRB Approach
1
2
110 Treatment of credit risk adjustment
1
2
3
4
111 Exposure value
1
2
3
112 Exposure classes
113 Calculation of risk weighted exposure amounts
1
2
3
4
5
6
7
114 Exposures to central governments or central banks
1
2
3
4
5
6
7
115 Exposures to regional governments or local authorities
1
2
3
4
5
116 Exposures to public sector entities
1
2
3
4
5
117 Exposures to multilateral development banks
1
2
3
118 Exposures to international organisations
119 Exposures to institutions
1
2
3
4
5
120 Exposures to rated institutions
1
2
3
121 Exposures to unrated institutions
1
2
3
4
122 Exposures to corporates
1
2
123 Retail exposures
124 Exposures secured by mortgages on immovable property
1
2
3
4
5
125 Exposures fully and completely secured by mortgages on residential property
1
2
3
4
126 Exposures fully and completely secured by mortgages on commercial immovable property
1
2
3
4
127 Exposures in default
1
2
3
4
128 Items associated with particular high risk
1
2
3
129 Exposures in the form of covered bonds
1
2
3
4
5
6
7
130 Items representing securitisation positions
131 Exposures to institutions and corporates with a short-term credit assessment
132 Exposures in the form of units or shares in CIUs
1
2
3
4
5
133 Equity exposures
1
2
3
134 Other items
1
2
3
4
5
6
7
135 Use of credit assessments by ECAIs
1
2
136 Mapping of ECAI's credit assessments
1
2
3
137 Use of credit assessments by Export Credit Agencies
1
2
138 General requirements
139 Issuer and issue credit assessment
1
2
3
4
140 Long-term and short-term credit assessments
1
2
141 Domestic and foreign currency items
142 Definitions
1
2
143 Permission to use the IRB Approach
1
2
3
4
5
144 Competent authorities' assessment of an application to use an IRB Approach
1
2
145 Prior experience of using IRB approaches
1
2
3
146 Measures to be taken where the requirements of this Chapter cease to be met
147 Methodology to assign exposure to exposures classes
1
2
3
4
5
6
7
8
9
10
148 Conditions for implementing the IRB Approach across different classes of exposure and business units
1
2
3
4
5
6
149 Conditions to revert to the use of less sophisticated approaches
1
2
3
150 Conditions for permanent partial use
1
2
3
4
151 Treatment by exposure class
1
2
3
4
5
6
7
8
9
10
152 Treatment of exposures in the form of units or shares in CIUs
1
2
3
4
5
153 Risk weighted exposure amounts for exposures to corporates, institutions and central governments and central banks
1
2
3
4
5
6
7
8
9
154 Risk weighted exposure amounts for retail exposures
1
2
3
4
5
6
7
155 Risk weighted exposure amounts for equity exposures
1
2
3
4
156 Risk weighted exposure amounts for other non credit-obligation assets
157 Risk weighted exposure amounts for dilution risk of purchased receivables
1
2
3
4
5
158 Treatment by exposure type
1
2
3
4
5
6
7
8
9
10
159 Treatment of expected loss amounts
160 Probability of default (PD)
1
2
3
4
5
6
7
161 Loss Given Default (LGD)
1
2
3
4
162 Maturity
1
2
3
4
5
163 Probability of default (PD)
1
2
3
4
164 Loss Given Default (LGD)
1
2
3
4
5
6
7
165 Equity exposures subject to the PD/LGD method
1
2
3
166 Exposures to corporates, institutions, central governments and central banks and retail exposures
1
2
3
4
5
6
7
8
9
10
167 Equity exposures
1
2
168 Other non credit-obligation assets
169 General principles
1
2
3
170 Structure of rating systems
1
2
3
4
171 Assignment to grades or pools
1
2
172 Assignment of exposures
1
2
3
173 Integrity of assignment process
1
2
3
174 Use of models
175 Documentation of rating systems
1
2
3
4
5
176 Data maintenance
1
2
3
4
5
177 Stress tests used in assessment of capital adequacy
1
2
3
178 Default of an obligor
1
2
3
4
5
6
7
179 Overall requirements for estimation
1
2
180 Requirements specific to PD estimation
1
2
3
181 Requirements specific to own-LGD estimates
1
2
3
182 Requirements specific to own-conversion factor estimates
1
2
3
4
183 Requirements for assessing the effect of guarantees and credit derivatives for exposures to corporates, institutions and central governments and central banks where own estimates of LGD are used and retail exposures
1
2
3
4
5
6
184 Requirements for purchased receivables
1
2
3
4
5
6
185 Validation of internal estimates
186 Own funds requirement and risk quantification
187 Risk management process and controls
188 Validation and documentation
189 Corporate Governance
1
2
3
190 Credit risk control
1
2
3
4
191 Internal Audit
192 Definitions
193 Principles for recognising the effect of credit risk mitigation techniques
1
2
3
4
5
6
194 Principles governing the eligibility of credit risk mitigation techniques
1
2
3
4
5
6
7
8
9
10
195 On-balance sheet netting
196 Master netting agreements covering repurchase transactions or securities or commodities lending or borrowing transactions or other capital market-driven transactions
197 Eligibility of collateral under all approaches and methods
1
2
3
4
5
6
7
8
198 Additional eligibility of collateral under the Financial Collateral Comprehensive Method
1
2
199 Additional eligibility for collateral under the IRB Approach
1
2
3
4
5
6
7
8
200 Other funded credit protection
201 Eligibility of protection providers under all approaches
1
2
202 Eligibility of protection providers under the IRB Approach which qualify for the treatment set out in Article 153(3)
203 Eligibility of guarantees as unfunded credit protection
204 Eligible types of credit derivatives
1
2
205 Requirements for on-balance sheet netting agreements other than master netting agreements referred to in Article 206
206 Requirements for master netting agreements covering repurchase transactions or securities or commodities lending or borrowing transactions or other capital market driven transactions
207 Requirements for financial collateral
1
2
3
4
5
208 Requirements for immovable property collateral
1
2
3
4
5
209 Requirements for receivables
1
2
3
210 Requirements for other physical collateral
211 Requirements for treating lease exposures as collateralised
212 Requirements for other funded credit protection
1
2
213 Requirements common to guarantees and credit derivatives
1
2
3
214 Sovereign and other public sector counter-guarantees
1
2
3
215 Additional requirements for guarantees
1
2
216 Additional requirements for credit derivatives
1
2
217 Requirements to qualify for the treatment set out in Article 153(3)
1
2
3
218 Credit linked notes
219 On-balance sheet netting
220 Using the Supervisory Volatility Adjustments Approach or the Own Estimates Volatility Adjustments Approach for master netting agreements
1
2
3
4
5
221 Using the Internal Models Approach for Master netting agreements
1
2
3
4
5
6
7
8
9
222 Financial Collateral Simple Method
1
2
3
4
5
6
7
223 Financial Collateral Comprehensive Method
1
2
3
4
5
6
7
224 Supervisory volatility adjustment under the Financial Collateral Comprehensive Method
1
2
3
4
5
6
225 Own estimates of volatility adjustments under the Financial Collateral Comprehensive Method
1
2
3
226 Scaling up of volatility adjustment under the Financial Collateral Comprehensive method
227 Conditions for applying a 0 % volatility adjustment under the Financial Collateral Comprehensive method
1
2
3
228 Calculating risk-weighted exposure amounts and expected loss amounts under the Financial Collateral Comprehensive method
1
2
229 Valuation principles for other eligible collateral under the IRB Approach
1
2
3
230 Calculating risk-weighted exposure amounts and expected loss amounts for other eligible collateral under the IRB Approach
1
2
3
231 Calculating risk-weighted exposure amounts and expected loss amounts in the case of mixed pools of collateral
1
2
3
232 Other funded credit protection
1
2
3
4
233 Valuation
1
2
3
4
234 Calculating risk-weighted exposure amounts and expected loss amounts in the event of partial protection and tranching
235 Calculating risk-weighted exposure amounts under the Standardised Approach
1
2
3
236 Calculating risk-weighted exposure amounts and expected loss amounts under the IRB Approach
1
2
3
237 Maturity mismatch
1
2
238 Maturity of credit protection
1
2
3
239 Valuation of protection
1
2
3
240 First-to-default credit derivatives
241 Nth-to-default credit derivatives
242 Definitions
243 Traditional securitisation
1
2
3
4
5
6
244 Synthetic securitisation
1
2
3
4
5
6
245 Calculation of risk-weighted exposure amounts
1
2
3
4
5
6
246 Exposure value
1
2
3
247 Recognition of credit risk mitigation for securitisation positions
1
2
3
4
248 Implicit support
1
2
3
249 General treatment
250 Treatment of maturity mismatches in synthetic securitisations
251 Risk-weights
252 Originator and sponsor institutions
253 Treatment of unrated positions
1
2
254 Treatment of securitisation positions in a second loss tranche or better in an ABCP programme
255 Treatment of unrated liquidity facilities
1
2
256 Additional own funds requirements for securitisations of revolving exposures with early amortisation provisions
1
2
3
4
5
6
7
8
9
257 Credit risk mitigation for securitisation positions subject to the Standardised Approach
258 Reduction in risk-weighted exposure amounts
259 Hierarchy of methods
1
2
3
4
5
260 Maximum risk-weighted exposure amounts
261 Ratings Based Method
1
2
262 Supervisory Formula Method
1
2
3
4
263 Liquidity Facilities
1
2
3
264 Credit risk mitigation for securitisation positions subject to the IRB Approach
1
2
3
4
265 Additional own funds requirements for securitisations of revolving exposures with early amortisation provisions
1
2
3
266 Reduction in risk-weighted exposure amounts
1
2
3
4
267 Use of Credit Assessments by ECAIs
268 Requirements to be met by the credit assessments of ECAIs
269 Use of credit assessments
1
2
3
270 Mapping
271 Determination of the exposure value
1
2
272 Definitions
273 Methods for calculating the exposure value
1
2
3
4
5
6
7
8
274 Mark-to-market Method
1
2
3
4
275 Original Exposure Method
1
2
276 Standardised Method
1
2
3
277 Transactions with a linear risk profile
1
2
3
4
278 Transactions with a non-linear risk profile
1
2
3
279 Treatment of Collateral
280 Calculation of risk positions
1
2
281 Interest rate risk positions
1
2
3
282 Hedging sets
1
2
3
4
5
6
7
8
283 Permission to use the Internal Model Method
1
2
3
4
5
6
284 Exposure value
1
2
3
4
5
6
7
8
9
10
11
12
13
285 Exposure value for netting sets subject to a margin agreement
1
2
3
4
5
6
7
8
286 Management of CCR – Policies, processes and systems
1
2
3
4
5
6
7
8
287 Organisation structures for CCR management
1
2
3
4
288 Review of CCR management system
289 Use test
1
2
3
4
5
6
290 Stress testing
1
2
3
4
5
6
7
8
9
10
291 Wrong-Way Risk
1
2
3
4
5
6
292 Integrity of the modelling process
1
2
3
4
5
6
7
8
9
10
293 Requirements for the risk management system
1
2
3
4
5
6
294 Validation requirements
1
2
3
295 Recognition of contractual netting as risk-reducing
296 Recognition of contractual netting agreements
1
2
3
297 Obligations of institutions
1
2
3
4
298 Effects of recognition of netting as risk-reducing
1
2
3
4
299 Items in the trading book
1
2
300 Definitions
301 Material scope
1
2
3
302 Monitoring of exposures to CCPs
1
2
303 Treatment of clearing members' exposures to CCPs
1
2
3
4
5
304 Treatment of clearing members' exposures to clients
1
2
3
4
5
305 Treatment of clients' exposures
1
2
3
4
306 Own funds requirements for trade exposures
1
2
3
4
307 Own funds requirements for pre-funded contributions to the default fund of a CCP
308 Own funds requirements for pre-funded contributions to the default fund of a QCCP
1
2
3
4
5
309 Own funds requirements for pre-funded contributions to the default fund of a non-qualifying CCP and for unfunded contributions to a non-qualifying CCP
1
2
3
310 Alternative calculation of own funds requirement for exposures to a QCCP
311 Own funds requirements for exposures to CCPs that cease to meet certain conditions
1
2
3
312 Permission and notification
1
2
3
4
313 Reverting to the use of less sophisticated approaches
1
2
3
314 Combined use of different approaches
1
2
3
4
5
315 Own funds requirement
1
2
3
4
316 Relevant indicator
1
2
3
317 Own funds requirement
1
2
3
4
318 Principles for business line mapping
1
2
3
319 Alternative Standardised Approach
1
2
320 Criteria for the Standardised Approach
321 Qualitative standards
322 Quantitative Standards
1
2
3
4
5
6
323 Impact of insurance and other risk transfer mechanisms
1
2
3
4
5
324 Loss event type classification
325 Allowances for consolidated requirements
1
2
3
326 Own funds requirements for position risk
327 Netting
1
2
3
328 Interest rate futures and forwards
1
2
329 Options and warrants
1
2
3
4
330 Swaps
331 Interest rate risk on derivative instruments
1
2
332 Credit Derivatives
1
2
3
333 Securities sold under a repurchase agreement or lent
334 Net positions in debt instruments
335 Cap on the own funds requirement for a net position
336 Own funds requirement for non-securitisation debt instruments
1
2
3
4
337 Own funds requirement for securitisation instruments
1
2
3
4
5
338 Own funds requirement for the correlation trading portfolio
1
2
3
4
339 Maturity-based calculation of general risk
1
2
3
4
5
6
7
8
9
340 Duration-based calculation of general risk
1
2
3
4
5
6
7
341 Net positions in equity instruments
1
2
3
342 Specific risk of equity instruments
343 General risk of equity instruments
344 Stock indices
1
2
3
4
345 Reduction of net positions
1
2
346 Allowance for hedges by credit derivatives
1
2
3
4
5
6
347 Allowance for hedges by first and nth-to default credit derivatives
348 Own funds requirements for CIUs
1
2
349 General criteria for CIUs
350 Specific methods for CIUs
1
2
3
4
351 De minimis and weighting for foreign exchange risk
352 Calculation of the overall net foreign exchange position
1
2
3
4
5
6
353 Foreign exchange risk of CIUs
1
2
3
354 Closely correlated currencies
1
2
3
4
5
6
355 Choice of method for commodities risk
356 Ancillary commodities business
1
2
357 Positions in commodities
1
2
3
4
358 Particular instruments
1
2
3
4
5
359 Maturity ladder approach
1
2
3
4
5
6
360 Simplified approach
1
2
361 Extended maturity ladder approach
362 Specific and general risks
363 Permission to use internal models
1
2
3
4
364 Own funds requirements when using internal models
1
2
3
365 VaR and stressed VaR Calculation
1
2
366 Regulatory back testing and multiplication factors
1
2
3
4
5
367 Requirements on risk measurement
1
2
3
368 Qualitative requirements
1
2
3
369 Internal Validation
1
2
370 Requirements for modelling specific risk
371 Exclusions from specific risk models
1
2
372 Requirement to have an internal IRC model
373 Scope of the internal IRC model
374 Parameters of the internal IRC model
1
2
3
4
5
6
7
375 Recognition of hedges in the internal IRC model
1
2
376 Particular requirements for the internal IRC model
1
2
3
4
5
6
377 Requirements for an internal model for correlation trading
1
2
3
4
5
6
378 Settlement/delivery risk
379 Free deliveries
1
2
3
380 Waiver
381 Meaning of Credit Valuation Adjustment
382 Scope
1
2
3
4
5
383 Advanced method
1
2
3
4
5
6
7
384 Standardised method
1
2
385 Alternative to using CVA methods to calculating own funds requirements
386 Eligible hedges
1
2
3
387 Subject matter
388 Negative Scope
389 Definition
390 Calculation of the exposure value
1
2
3
4
5
6
7
8
391 Definition of an institution for large exposures purposes
392 Definition of a large exposure
393 Capacity to identify and manage large exposures
394 Reporting requirements
1
2
3
4
395 Limits to large exposures
1
2
3
4
5
6
7
8
396 Compliance with large exposures requirements
1
2
397 Calculating additional own funds requirements for large exposures in the trading book
1
2
3
398 Procedures to prevent institutions from avoiding the additional own funds requirement
399 Eligible credit mitigation techniques
1
2
3
4
400 Exemptions
1
2
3
401 Calculating the effect of the use of credit risk mitigation techniques
1
2
3
402 Exposures arising from mortgage lending
1
2
3
403 Substitution approach
1
2
404 Scope of application
405 Retained interest of the issuer
1
2
3
4
406 Due diligence
1
2
407 Additional risk weight
408 Criteria for credit granting
409 Disclosure to investors
410 Uniform condition of application
1
2
3
411 Definitions
412 Liquidity coverage requirement
1
2
3
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5
413 Stable Funding
1
2
3
414 Compliance with liquidity requirements
415 Reporting obligation and reporting format
1
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3
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6
416 Reporting on liquid assets
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7
417 Operational requirements for holdings of liquid assets
418 Valuation of liquid assets
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4
419 Currencies with constraints on the availability of liquid assets
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5
420 Liquidity outflows
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2
421 Outflows on retail deposits
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5
422 Outflows on other liabilities
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6
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10
423 Additional Outflows
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6
424 Outflows from credit and liquidity facilities
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6
425 Inflows
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9
426 Updating Future liquidity requirements
427 Items providing stable funding
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2
428 Items requiring stable funding
1
2
429 Calculation of the leverage ratio
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8
9
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11
430 Reporting requirement
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2
431 Scope of disclosure requirements
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2
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4
432 Non-material, proprietary or confidential information
1
2
3
4
433 Frequency of disclosure
434 Means of disclosures
1
2
435 Risk management objectives and policies
1
2
436 Scope of application
437 Own funds
1
2
438 Capital requirements
439 Exposure to counterparty credit risk
440 Capital buffers
1
2
441 Indicators of global systemic importance
1
2
442 Credit risk adjustments
443 Unencumbered assets
444 Use of ECAIs
445 Exposure to market risk
446 Operational risk
447 Exposures in equities not included in the trading book
448 Exposure to interest rate risk on positions not included in the trading book
449 Exposure to securitisation positions
450 Remuneration policy
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2
451 Leverage
1
2
452 Use of the IRB Approach to credit risk
453 Use of credit risk mitigation techniques
454 Use of the Advanced Measurement Approaches to operational risk
455 Use of Internal Market Risk Models
456 Delegated acts
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2
457 Technical adjustments and corrections
458 Macroprudential or systemic risk identified at the level of a Member State
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2
3
4
5
6
7
8
9
10
459 Prudential requirements
460 Liquidity
1
2
461 Review of the phasing-in of the liquidity coverage requirement
1
2
462 Exercise of the delegation
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2
3
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5
463 Objections to regulatory technical standards
464 European Banking Committee
1
2
465 Own funds requirements
1
2
466 First time application of International Financial Reporting Standards
467 Unrealised losses measured at fair value
1
2
3
468 Unrealised gains measured at fair value
1
2
3
4
469 Deductions from Common Equity Tier 1 items
1
2
3
470 Exemption from deduction from Common Equity Tier 1 items
1
2
3
471 Exemption from Deduction of Equity Holdings in Insurance Companies from Common Equity Tier 1 Items
1
2
472 Items not deducted from Common Equity Tier 1
1
2
3
4
5
6
7
8
9
10
11
473 Introduction of amendments to IAS 19
1
2
3
4
5
474 Deductions from Additional Tier 1 items
475 Items not deducted from Additional Tier 1 items
1
2
3
4
476 Deductions from Tier 2 items
477 Deductions from Tier 2 items
1
2
3
4
478 Applicable percentages for deduction from Common Equity Tier 1, Additional Tier 1 and Tier 2 items
1
2
3
479 Recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests
1
2
3
4
480 Recognition in consolidated own funds of minority interests and qualifying Additional Tier 1 and Tier 2 capital
1
2
3
481 Additional filters and deductions
1
2
3
4
5
6
482 Scope of application for derivatives transactions with pension funds
483 Grandfathering of State aid instruments
1
2
3
4
5
6
7
8
484 Eligibility for grandfathering of items that qualified as own funds under national transposition measures for Directive 2006/48/EC
1
2
3
4
5
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
1
2
486 Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items
1
2
3
4
5
6
487 Items excluded from grandfathering in Common Equity Tier 1 or Additional Tier 1 items in other elements of own funds
1
2
3
488 Amortisation of items grandfathered as Tier 2 items
489 Hybrid instruments with a call and incentive to redeem
1
2
3
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5
6
490 Tier 2 items with an incentive to redeem
1
2
3
4
5
6
491 Effective maturity
492 Disclosure of own funds
1
2
3
4
5
493 Transitional provisions for large exposures
1
2
3
494 Transitional provisions for eligible capital
495 Treatment of equity exposures under the IRB Approach
1
2
3
496 Own funds requirements for covered bonds
1
2
3
497 Own funds requirements for exposures to CCPs
1
2
3
4
498 Exemption for Commodities dealers
1
2
3
499 Leverage
1
2
3
500 Transitional provisions – Basel I floor
1
2
3
4
5
6
501 Capital requirements deduction for credit risk on exposures to SMEs
1
2
3
4
5
502 Cyclicality of capital requirements
503 Own funds requirements for exposures in the form of covered bonds
1
2
3
4
504 Capital instruments subscribed by public authorities in emergency situations
505 Review of long-term financing
506 Credit risk – definition of default
507 Large exposures
508 Level of application
1
2
3
509 Liquidity requirements
1
2
3
4
5
510 Net Stable Funding Requirements
1
2
3
511 Leverage
1
2
3
4
512 Exposures to transferred credit risk
513 Macroprudential rules
1
2
514 Counterparty Credit Risk and the Original Exposure Method
515 Monitoring and evaluation
1
2
3
516 Long-term financing
517 Definition of eligible capital
518 Review of capital instruments which may be written down or converted at the point of non-viability
519 Deduction of defined benefit pension fund assets from Common Equity Tier 1 items
520 Amendment of Regulation (EU) No 648/2012
521 Entry into force and date of application
1
2