In force since 28/06/2013

Version from: 01/01/2023
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Capital Requirements Regulation (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)

Recitals
Article 10a - Application of prudential requirements on a consolidated basis where investment firms are parent undertakings Article 11 - General treatment Q&AArticle 12 - Financial holding company or mixed financial holding company with both a subsidiary credit institution and a subsidiary investment firm [repealed] Article 12a - Consolidated calculation for G-SIIs with multiple resolution entities Q&AArticle 13 - Application of disclosure requirements on a consolidated basis Q&AArticle 14 - Application of requirements of Article 5 of Regulation (EU) 2017/2402 on a consolidated basis Q&AArticle 15 - Derogation from the application of own funds requirements on a consolidated basis for groups of investment firms [repealed] Article 16 - Derogation from the application of the leverage ratio requirements on a consolidated basis for groups of investment firms [repealed] Article 17 - Supervision of investment firms waived from the application of own funds requirements on a consolidated basis [repealed]
Article 26 - Common Equity Tier 1 items ITS/RTSQ&AArticle 27 - Capital instruments of mutuals, cooperative societies, savings institutions or similar institutions in Common Equity Tier 1 items ITS/RTSArticle 28 - Common Equity Tier 1 instruments ITS/RTSQ&AArticle 29 - Capital instruments issued by mutuals, cooperative societies, savings institutions and similar institutions ITS/RTSQ&AArticle 30 - Consequences of the conditions for Common Equity Tier 1 instruments ceasing to be met Q&AArticle 31 - Capital instruments subscribed by public authorities in emergency situations
Article 36 - Deductions from Common Equity Tier 1 items ITS/RTSQ&AGLArticle 37 - Deduction of intangible assets Q&AArticle 38 - Deduction of deferred tax assets that rely on future profitability Q&AArticle 39 - Tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability Q&AArticle 40 - Deduction of negative amounts resulting from the calculation of expected loss amounts Q&AArticle 41 - Deduction of defined benefit pension fund assets ITS/RTSQ&AArticle 42 - Deduction of holdings of own Common Equity Tier 1 instruments Q&AArticle 43 - Significant investment in a financial sector entity Article 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 Article 45 - Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities Q&AArticle 46 - Deduction of holdings of Common Equity Tier 1 instruments where an institution does not have a significant investment in a financial sector entity Q&AArticle 47 - Deduction of holdings of Common Equity Tier 1 instruments where an institution has a significant investment in a financial sector entity Q&AArticle 47a - Non-performing exposures Q&AGLArticle 47b - Forbearance measures Q&AGLArticle 47c - Deduction for non-performing exposures Q&A
Article 51 - Additional Tier 1 items Q&AArticle 52 - Additional Tier 1 instruments ITS/RTSQ&AArticle 53 - Restrictions on the cancellation of distributions on Additional Tier 1 instruments and features that could hinder the recapitalisation of the institution Q&AArticle 54 - Write down or conversion of Additional Tier 1 instruments Q&AArticle 55 - Consequences of the conditions for Additional Tier 1 instruments ceasing to be met Q&A
Article 56 - Deductions from Additional Tier 1 items Q&AArticle 57 - Deductions of holdings of own Additional Tier 1 instruments Q&AArticle 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 Article 59 - Deduction of holdings of Additional Tier 1 instruments of financial sector entities Q&AArticle 60 - Deduction of holdings of Additional Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
Article 66 - Deductions from Tier 2 items Q&AArticle 67 - Deductions of holdings of own Tier 2 instruments Article 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 Article 69 - Deduction of holdings of Tier 2 instruments of financial sector entities Q&AArticle 70 - Deduction of Tier 2 instruments where an institution does not have a significant investment in a relevant entity
Article 72e - Deductions from eligible liabilities items Q&AArticle 72f - Deduction of holdings of own eligible liabilities instruments Article 72g - Deduction base for eligible liabilities items Article 72h - Deduction of holdings of eligible liabilities of other G-SII entities Article 72i - Deduction of eligible liabilities where the institution does not have a significant investment in G-SII entities Article 72j - Trading book exception from deductions from eligible liabilities items
Article 73 - Distributions on instruments ITS/RTSArticle 74 - Holdings of capital instruments issued by regulated financial sector entities that do not qualify as regulatory capital Q&AArticle 75 - Deduction and maturity requirements for short positions Article 76 - Index holdings of capital instruments and of liabilities ITS/RTSArticle 77 - Conditions for reducing own funds and eligible liabilities Q&AArticle 78 - Supervisory permission to reduce own funds ITS/RTSQ&AArticle 78a - Permission to reduce eligible liabilities instruments ITS/RTSQ&AArticle 79 - Temporary waiver from deduction from own funds and eligible liabilities ITS/RTSQ&AArticle 79a - Assessment of compliance with the conditions for own funds and eligible liabilities instruments Article 80 - Continuing review of the quality of own funds and eligible liabilities instruments
Article 81 - Minority interests that qualify for inclusion in consolidated Common Equity Tier 1 capital Q&AArticle 82 - Qualifying Additional Tier 1, Tier 1, Tier 2 capital and qualifying own funds Q&AArticle 83 - Qualifying Additional Tier 1 and Tier 2 capital issued by a special purpose entity ITS/RTSArticle 84 - Minority interests included in consolidated Common Equity Tier 1 capital ITS/RTSQ&AArticle 85 - Qualifying Tier 1 instruments included in consolidated Tier 1 capital Q&AArticle 86 - Qualifying Tier 1 capital included in consolidated Additional Tier 1 capital Q&AArticle 87 - Qualifying own funds included in consolidated own funds Q&AArticle 88 - Qualifying own funds instruments included in consolidated Tier 2 capital Article 88a - Qualifying eligible liabilities instruments
Article 95 - Own funds requirements for investment firms with limited authorisation to provide investment services Q&AArticle 96 - Own funds requirements for investment firms which hold initial capital as laid down in Article 28(2) of Directive 2013/36/EU Article 97 - Own Funds based on Fixed Overheads ITS/RTSArticle 98 - Own funds for investment firms on a consolidated basis Q&A
Article 114 - Exposures to central governments or central banks ITS/RTSQ&AArticle 115 - Exposures to regional governments or local authorities ITS/RTSQ&AGLArticle 116 - Exposures to public sector entities ITS/RTSQ&AArticle 117 - Exposures to multilateral development banks Q&AArticle 118 - Exposures to international organisations Q&AArticle 119 - Exposures to institutions Q&AArticle 120 - Exposures to rated institutions Q&AArticle 121 - Exposures to unrated institutions Q&AArticle 122 - Exposures to corporates Q&AArticle 123 - Retail exposures Q&AArticle 124 - Exposures secured by mortgages on immovable property ITS/RTSQ&AArticle 125 - Exposures fully and completely secured by mortgages on residential property Q&AArticle 126 - Exposures fully and completely secured by mortgages on commercial immovable property Q&AArticle 127 - Exposures in default Q&AGLArticle 128 - Items associated with particular high risk Q&AGLArticle 129 - Exposures in the form of covered bonds Q&AArticle 130 - Items representing securitisation positions Article 131 - Exposures to institutions and corporates with a short-term credit assessment Q&AArticle 132 - Own funds requirements for exposures in the form of units or shares in CIUs Q&AArticle 132a - Approaches for calculating risk-weighted exposure amounts of CIUs ITS/RTSQ&AArticle 132b - Exclusions from the approaches for calculating risk-weighted exposure amounts of CIUs Article 132c - Treatment of off-balance-sheet exposures to CIUs Q&AArticle 133 - Equity exposures Q&AArticle 134 - Other items Q&A
Article 142 - Definitions ITS/RTSQ&AArticle 143 - Permission to use the IRB Approach ITS/RTSQ&AGLArticle 144 - Competent authorities' assessment of an application to use an IRB Approach ITS/RTSArticle 145 - Prior experience of using IRB approaches Article 146 - Measures to be taken where the requirements of this Chapter cease to be met Article 147 - Methodology to assign exposures to exposure classes Q&AArticle 148 - Conditions for implementing the IRB Approach across different classes of exposure and business units Q&AArticle 149 - Conditions to revert to the use of less sophisticated approaches Article 150 - Conditions for permanent partial use Q&A
Article 178 - Default of an obligor ITS/RTSQ&AGLArticle 179 - Overall requirements for estimation Q&AGLArticle 180 - Requirements specific to PD estimation ITS/RTSQ&AGLArticle 181 - Requirements specific to own-LGD estimates ITS/RTSQ&AGLArticle 182 - Requirements specific to own-conversion factor estimates ITS/RTSQ&AGLArticle 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 for retail exposures Q&AGLArticle 184 - Requirements for purchased receivables GL
Article 195 - On-balance sheet netting Q&AArticle 196 - Master netting agreements covering repurchase transactions or securities or commodities lending or borrowing transactions or other capital market-driven transactions Article 197 - Eligibility of collateral under all approaches and methods ITS/RTSQ&AArticle 198 - Additional eligibility of collateral under the Financial Collateral Comprehensive Method Q&AArticle 199 - Additional eligibility for collateral under the IRB Approach Q&AArticle 200 - Other funded credit protection
Article 205 - Requirements for on-balance sheet netting agreements other than master netting agreements referred to in Article 206 Article 206 - Requirements for master netting agreements covering repurchase transactions or securities or commodities lending or borrowing transactions or other capital market driven transactions Article 207 - Requirements for financial collateral Q&AArticle 208 - Requirements for immovable property collateral Q&AArticle 209 - Requirements for receivables Article 210 - Requirements for other physical collateral Article 211 - Requirements for treating lease exposures as collateralised Article 212 - Requirements for other funded credit protection Q&A
Article 218 - Credit linked notes Article 219 - On-balance sheet netting Q&AArticle 220 - Using the Supervisory Volatility Adjustments Approach or the Own Estimates Volatility Adjustments Approach for master netting agreements Q&AArticle 221 - Using the internal models approach for master netting agreements Article 222 - Financial Collateral Simple Method Q&AArticle 223 - Financial Collateral Comprehensive Method Q&AArticle 224 - Supervisory volatility adjustment under the Financial Collateral Comprehensive Method Q&AArticle 225 - Own estimates of volatility adjustments under the Financial Collateral Comprehensive Method Article 226 - Scaling up of volatility adjustment under the Financial Collateral Comprehensive Method Article 227 - Conditions for applying a 0 % volatility adjustment under the Financial Collateral Comprehensive Method Q&AArticle 228 - Calculating risk-weighted exposure amounts and expected loss amounts under the Financial Collateral Comprehensive method Q&AArticle 229 - Valuation principles for other eligible collateral under the IRB Approach Q&AArticle 230 - Calculating risk-weighted exposure amounts and expected loss amounts for other eligible collateral under the IRB Approach Q&AArticle 231 - Calculating risk-weighted exposure amounts and expected loss amounts in the case of mixed pools of collateral Article 232 - Other funded credit protection
Article 247 - Calculation of risk-weighted exposure amounts Q&AArticle 248 - Exposure value GLArticle 249 - Recognition of credit risk mitigation for securitisation positions Q&AArticle 250 - Implicit support Q&AArticle 251 - Originator institutions’ calculation of risk-weighted exposure amounts securitised in a synthetic securitisation Q&AArticle 252 - Treatment of maturity mismatches in synthetic securitisations Q&AArticle 253 - Reduction in risk-weighted exposure amounts Q&A
Article 258 - Conditions for the use of the Internal Ratings Based Approach (SEC-IRBA) Article 259 - Calculation of risk-weighted exposure amounts under the SEC-IRBA Q&AArticle 260 - Treatment of STS securitisations under the SEC-IRBA Article 261 - Calculation of risk-weighted exposure amounts under the Standardised Approach (SEC-SA) Q&AArticle 262 - Treatment of STS securitisations under the SEC-SA Q&AArticle 263 - Calculation of risk-weighted exposure amounts under the External Ratings Based Approach (SEC-ERBA) Article 264 - Treatment of STS securitisations under the SEC-ERBA Q&AArticle 265 - Scope and operational requirements for the Internal Assessment Approach Article 266 - Calculation of risk-weighted exposure amounts under the Internal Assessment Approach Q&A
Article 274 - Exposure value Q&AArticle 275 - Replacement cost Q&AArticle 276 - Recognition and treatment of collateral Article 277 - Mapping of transactions to risk categories ITS/RTSArticle 277a - Hedging sets Article 278 - Potential future exposure Article 279 - Calculation of the risk position Article 279a - Supervisory delta ITS/RTSQ&AArticle 279b - Adjusted notional amount Q&AArticle 279c - Maturity Factor Q&AArticle 280 - Hedging set supervisory factor coefficient Article 280a - Interest rate risk category add-on Q&AArticle 280b - Foreign exchange risk category add-on Article 280c - Credit risk category add-on Article 280d - Equity risk category add-on Article 280e - Commodity risk category add-on Article 280f - Other risks category add-on
Article 283 - Permission to use the Internal Model Method Article 284 - Exposure value Q&AArticle 285 - Exposure value for netting sets subject to a margin agreement Q&AArticle 286 - Management of CCR — Policies, processes and systems Article 287 - Organisation structures for CCR management Article 288 - Review of CCR management system Article 289 - Use test Article 290 - Stress testing GLArticle 291 - Wrong-Way Risk Q&AArticle 292 - Integrity of the modelling process Article 293 - Requirements for the risk management system Article 294 - Validation requirements
Article 300 - Definitions Article 301 - Material scope Article 302 - Monitoring of exposures to CCPs Q&AArticle 303 - Treatment of clearing members' exposures to CCPs Article 304 - Treatment of clearing members' exposures to clients ITS/RTSQ&AArticle 305 - Treatment of clients' exposures Q&AArticle 306 - Own funds requirements for trade exposures Q&AArticle 307 - Own funds requirements for contributions to the default fund of a CCP Article 308 - Own funds requirements for pre-funded contributions to the default fund of a QCCP Article 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 Q&AArticle 310 - Own funds requirements for unfunded contributions to the default fund of a QCCP Q&AArticle 311 - Own funds requirements for exposures to CCPs that cease to meet certain conditions Q&A
Article 325d - Definitions Article 325e - Components of the sensitivities-based method Article 325f - Own funds requirements for delta and vega risks Q&AArticle 325g - Own funds requirements for curvature risk Article 325h - Aggregation of risk-class specific own funds requirements for delta, vega and curvature risks Q&AArticle 325i - Treatment of index instruments and other multi-underlying instruments Article 325j - Treatment of collective investment undertakings Article 325k - Underwriting positions
Article 325v - Definitions and general provisions
Article 325ae - Risk weights for general interest rate risk Article 325af - Intra bucket correlations for general interest rate risk Article 325ag - Correlations across buckets for general interest rate risk Article 325ah - Risk weights for credit spread risk for non-securitisations Article 325ai - Intra-bucket correlations for credit spread risk for non-securitisations Q&AArticle 325aj - Correlations across buckets for credit spread risk for non-securitisations Article 325ak - Risk weights for credit spread risk for securitisations included in the ACTP Article 325al - Correlations for credit spread risk for securitisations included in the ACTP Article 325am - Risk weights for credit spread risk for securitisations not included in the ACTP Article 325an - Intra-bucket correlations for credit spread risk for securitisations not included in the ACTP Article 325ao - Correlations across buckets for credit spread risk for securitisations not included in the ACTP Article 325ap - Risk weights for equity risk ITS/RTSArticle 325aq - Intra-bucket correlations for equity risk Article 325ar - Correlations across buckets for equity risk Article 325as - Risk weights for commodity risk Article 325at - Intra-bucket correlations for commodity risk Article 325au - Correlations across buckets for commodity risk Article 325av - Risk weights for foreign exchange risk Article 325aw - Correlations for foreign exchange risk
Article 325bb - Expected shortfall risk measure Article 325bc - Partial expected shortfall calculations Q&AGLArticle 325bd - Liquidity horizons ITS/RTSArticle 325be - Assessment of the modellability of risk factors ITS/RTSGLArticle 325bf - Regulatory back-testing requirements and multiplication factors ITS/RTSArticle 325bg - Profit and loss attribution requirement ITS/RTSArticle 325bh - Requirements on risk measurement GLArticle 325bi - Qualitative requirements Article 325bj - Internal validation Article 325bk - Calculation of stress scenario risk measure
Article 334 - Net positions in debt instruments
Article 387 - Subject matter Article 388 - Negative Scope [repealed] Article 389 - Definition Q&AArticle 390 - Calculation of the exposure value ITS/RTSQ&AArticle 391 - Definition of an institution for large exposures purposes ITS/RTSQ&AArticle 392 - Definition of a large exposure Q&AArticle 393 - Capacity to identify and manage large exposures Article 394 - Reporting requirements ITS/RTSQ&AArticle 395 - Limits to large exposures Q&AGLArticle 396 - Compliance with large exposures requirements GLArticle 397 - Calculating additional own funds requirements for large exposures in the trading book Article 398 - Procedures to prevent institutions from avoiding the additional own funds requirement Article 399 - Eligible credit mitigation techniques Q&AArticle 400 - Exemptions Q&AArticle 401 - Calculating the effect of the use of credit risk mitigation techniques Q&AArticle 402 - Exposures arising from mortgage lending Q&AArticle 403 - Substitution approach Q&AGL
Article 415 - Reporting obligation and reporting format ITS/RTSQ&AArticle 416 - Reporting on liquid assets ITS/RTSQ&AArticle 417 - Operational requirements for holdings of liquid assets Q&AArticle 418 - Valuation of liquid assets Q&AArticle 419 - Currencies with constraints on the availability of liquid assets ITS/RTSArticle 420 - Liquidity outflows Q&AArticle 421 - Outflows on retail deposits Q&AGLArticle 422 - Outflows on other liabilities ITS/RTSQ&AGLArticle 423 - Additional outflows ITS/RTSQ&AArticle 424 - Outflows from credit and liquidity facilities Q&AArticle 425 - Inflows ITS/RTSQ&AGLArticle 426 - Updating Future liquidity requirements
Article 428c - Calculation of the net stable funding ratio Q&AArticle 428d - Derivative contracts Q&AArticle 428e - Netting of secured lending transactions and capital market-driven transactions Q&AArticle 428f - Interdependent assets and liabilities Q&AArticle 428g - Deposits in institutional protection schemes and cooperative networks Article 428h - Preferential treatment within a group or within an institutional protection scheme Q&A
Article 428r - 0 % required stable funding factor Article 428s - 5 % required stable funding factor Article 428t - 7 % required stable funding factor Article 428u - 7,5 % required stable funding factor Article 428v - 10 % required stable funding factor Article 428w - 12 % required stable funding factor Article 428x - 15 % required stable funding factor Article 428y - 20 % required stable funding factor Article 428z - 25 % required stable funding factor Article 428aa - 30 % required stable funding factor Article 428ab - 35 % required stable funding factor Q&AArticle 428ac - 40 % required stable funding factor Article 428ad - 50 % required stable funding factor Q&AArticle 428ae - 55 % required stable funding factor Article 428af - 65 % required stable funding factor Q&AArticle 428ag - 85 % required stable funding factor Q&AArticle 428ah - 100 % required stable funding factor Q&A
Article 429 - Calculation of the leverage ratio Q&AArticle 429a - Exposures excluded from the total exposure measure Q&AArticle 429b - Calculation of the exposure value of assets Q&AArticle 429c - Calculation of the exposure value of derivatives Q&AArticle 429d - Additional provisions on the calculation of the exposure value of written credit derivatives Q&AArticle 429e - Counterparty credit risk add-on for securities financing transactions Q&AArticle 429f - Calculation of the exposure value of off-balance-sheet items Q&AArticle 429g - Calculation of the exposure value of regular-way purchases and sales awaiting settlement Q&A
Article 431 - Disclosure requirements and policies Q&AGLArticle 432 - Non-material, proprietary or confidential information Q&AGLArticle 433 - Frequency and scope of disclosures Q&AGLArticle 433a - Disclosures by large institutions Q&AArticle 433b - Disclosures by small and non-complex institutions Q&AArticle 433c - Disclosures by other institutions Q&AArticle 434 - Means of disclosures Q&AGLArticle 434a - Uniform disclosure formats ITS/RTSQ&A
Article 435 - Disclosure of risk management objectives and policies Q&AGLArticle 436 - Disclosure of the scope of application Q&AGLArticle 437 - Disclosure of own funds ITS/RTSQ&AGLArticle 437a - Disclosure of own funds and eligible liabilities Q&AGLArticle 438 - Disclosure of own funds requirements and risk-weighted exposure amounts Q&AGLArticle 439 - Disclosure of exposures to counterparty credit risk Q&AGLArticle 440 - Disclosure of countercyclical capital buffers ITS/RTSQ&AGLArticle 441 - Disclosure of indicators of global systemic importance ITS/RTSQ&AGLArticle 442 - Disclosure of exposures to credit risk and dilution risk Q&AGLArticle 443 - Disclosure of encumbered and unencumbered assets ITS/RTSQ&AGLArticle 444 - Disclosure of the use of the Standardised Approach Q&AGLArticle 445 - Disclosure of exposure to market risk Q&AGLArticle 446 - Disclosure of operational risk management Q&AArticle 447 - Disclosure of key metrics Q&AArticle 448 - Disclosure of exposures to interest rate risk on positions not held in the trading book Q&AArticle 449 - Disclosure of exposures to securitisation positions Q&AArticle 449a - Disclosure of environmental, social and governance risks (ESG risks) Q&AArticle 450 - Disclosure of remuneration policy Q&AGLArticle 451 - Disclosure of the leverage ratio ITS/RTSQ&AGLArticle 451a - Disclosure of liquidity requirements Q&A
Article 456 - Delegated acts Q&AGLArticle 457 - Technical adjustments and corrections Article 458 - Macroprudential or systemic risk identified at the level of a Member State Q&AArticle 459 - Prudential requirements Article 460 - Liquidity ITS/RTSQ&AArticle 461 - Review of the phasing-in of the liquidity coverage requirement Article 461a - Alternative standardised approach for market risk Article 462 - Exercise of the delegation Article 463 - Objections to regulatory technical standards Article 464 - European Banking Committee
Article 469 - Deductions from Common Equity Tier 1 items Q&AArticle 469a - Derogation from deductions from Common Equity Tier 1 items for non-performing exposures Q&AArticle 470 - Exemption from deduction from Common Equity Tier 1 items Q&AArticle 471 - Exemption from Deduction of Equity Holdings in Insurance Companies from Common Equity Tier 1 Items Q&AArticle 472 - Items not deducted from Common Equity Tier 1 Q&AArticle 473 - Introduction of amendments to IAS 19 Q&AArticle 473a - Introduction of IFRS 9 Q&AGL
Article 484 - Eligibility for grandfathering of items that qualified as own funds under national transposition measures for Directive 2006/48/EC Q&AArticle 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 Q&AArticle 486 - Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items Q&AArticle 487 - Items excluded from grandfathering in Common Equity Tier 1 or Additional Tier 1 items in other elements of own funds ITS/RTSQ&AArticle 488 - Amortisation of items grandfathered as Tier 2 items
Article 493 - Transitional provisions for large exposures Q&AArticle 494 - Transitional provisions concerning the requirement for own funds and eligible liabilities Article 494a - Grandfathering of issuances through special purpose entities Q&AArticle 494b - Grandfathering of own funds instruments and eligible liabilities instruments Q&AArticle 494c - Grandfathering of senior securitisation positions Article 495 - Treatment of equity exposures under the IRB Approach ITS/RTSQ&AArticle 496 - Own funds requirements for covered bonds [repealed] Article 497 - Own funds requirements for exposures to CCPs ITS/RTSArticle 498 - Exemption for Commodities dealers Article 499 - Leverage Q&AArticle 500 - Adjustment for massive disposals Q&AArticle 500a - Temporary treatment of public debt issued in the currency of another Member State Article 500b - Temporary exclusion of certain exposures to central banks from the total exposure measure in view of the COVID-19 pandemic GLArticle 500c - Exclusion of overshootings from the calculation of the back-testing addend in view of the COVID-19 pandemic GLArticle 500d - Temporary calculation of the exposure value of regular-way purchases and sales awaiting settlement in view of the COVID-19 pandemic GLArticle 501 - Adjustment of risk-weighted non-defaulted SME exposures Q&AGLArticle 501a - Adjustment to own funds requirements for credit risk for exposures to entities that operate or finance physical structures or facilities, systems and networks that provide or support essential public services Q&AGLArticle 501b - Derogation from reporting requirements
Article 501c - Prudential treatment of exposures related to environmental and/or social objectives Article 502 - Cyclicality of capital requirements Article 503 - Own funds requirements for exposures in the form of covered bonds Article 504 - Capital instruments subscribed by public authorities in emergency situations Article 504a - Holdings of eligible liabilities instruments Article 505 - Review of long-term financing Article 506 - Credit risk — definition of default Article 506a - CIUs with an underlying portfolio of euro area sovereign bonds Article 506b - NPE securitisations Article 507 - Large exposures Article 508 - Level of application Article 509 - Liquidity requirements Q&AArticle 510 - Net Stable Funding Requirements Article 511 - Leverage Q&AArticle 512 - Exposures to transferred credit risk Article 513 - Macroprudential rules Article 514 - Method for the calculation of the exposure value of derivative transactions Article 515 - Monitoring and evaluation Q&AArticle 516 - Long-term financing Article 517 - Definition of eligible capital Article 518 - Review of capital instruments which may be written down or converted at the point of non-viability Article 518a - Review of cross-default provisions Article 518b - Report on overshootings and supervisory powers to limit distributions Article 519 - Deduction of defined benefit pension fund assets from Common Equity Tier 1 items Article 519a - Reporting and review Article 519b - Own funds requirements for market risk
ANNEX I Q&AANNEX II Q&AANNEX III Q&AANNEX IV Q&A