No longer in force since 27/06/2021

Initial Legal Act
Legal basis:
Art. 437(2)(3) Regulation 575/2013
Art. 492(5)(3) Regulation 575/2013
EBA/CP/2012/04
Published: 07/06/2012
EBA/CP/2012/04 - Related Material
EBA/ITS/2013/01
Published: 26/07/2013
EBA/ITS/2013/01 - Related Material
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CRR ToolImplementing Regulation 1423/2013

Implementing Regulation 1423/2013

Commission Implementing Regulation (EU) No 1423/2013 of 20 December 2013 laying down implementing technical standards with regard to disclosure of own funds requirements for institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)

Recitals Article 1 - Subject matter Article 2 - Full reconciliation of own funds items to audited financial statements Article 3 - Description of the main features of Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments issued by institutions Article 4 - Disclosure of nature and amounts of specific items on own funds Article 5 - Disclosure of nature and amounts of specific items on own funds during the transitional period Article 6 - Entry into force ANNEX I Q&AANNEX II Q&AANNEX III Q&AANNEX IV ANNEX V ANNEX VI ANNEX VII