Aktualisiert 18/07/2025
In Kraft

Fassung vom: 29/06/2025
Änderungen
There is currently no Level 2 legal act based on or specifying Article 519.
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Article 519 - Regulation 575/2013 (CRR)

Article 519

Deduction of defined benefit pension fund assets from Common Equity Tier 1 items

By 30 June 2014, EBA shall prepare a report on whether the revised IAS 19 in conjunction with the deduction of net pension assets as set out in Article 36(1)(e) and changes in the net pension liabilities lead to undue volatility of institutions' own funds.

Taking into account the EBA report, the Commission shall by, 31 December 2014 prepare a report for the European Parliament and the Council on the issue referred to in the first paragraph, together with a legislative proposal, if appropriate, to introduce a treatment which adjusts defined net benefit pension fund assets or liabilities for the calculation of own funds.