Article 437 | CRR | Regulation 575/2013

Article 437 - Disclosure of own funds

Article 437

Disclosure of own funds

Institutions shall disclose the following information regarding their own funds:

(a)

a full reconciliation of Common Equity Tier 1 items, Additional Tier 1 items, Tier 2 items and the filters and deductions applied to own funds of the institution pursuant to Articles 32 to 36, 56, 66 and 79 with the balance sheet in the audited financial statements of the institution;

(b)

a description of the main features of the Common Equity Tier 1 and Additional Tier 1 instruments and Tier 2 instruments issued by the institution;

(c)

the full terms and conditions of all Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments;

(d)

a separate disclosure of the nature and amounts of the following:

(i)

each prudential filter applied pursuant to Articles 32 to 35;

(ii)

items deducted pursuant to Articles 36, 56 and 66;

(iii)

items not deducted pursuant to Articles 47, 48, 56, 66 and 79;

(e)

a description of all restrictions applied to the calculation of own funds in accordance with this Regulation and the instruments, prudential filters and deductions to which those restrictions apply;

(f)

a comprehensive explanation of the basis on which capital ratios are calculated where those capital ratios are calculated by using elements of own funds determined on a basis other than the basis laid down in this Regulation.

PART ONE - GENERAL PROVISIONS (Article 1-24)

PART TWO - OWN FUNDS AND ELIGIBLE LIABILITIES (Article 25-91)

PART THREE - CAPITAL REQUIREMENTS (Article 92-386)

PART FOUR - LARGE EXPOSURES (Article 387-403)

PART FIVE - EXPOSURES TO TRANSFERRED CREDIT RISK (Article 404-410)

PART SIX - LIQUIDITY (Article 411-428az)

PART SEVEN - LEVERAGE (Article 429-429g)

PART SEVEN A - REPORTING REQUIREMENTS (Article 430-430c)

PART EIGHT - DISCLOSURE BY INSTITUTIONS (Article 431-455)

TITLE I - GENERAL PRINCIPLES (Article 431-434c)

TITLE II - TECHNICAL CRITERIA ON TRANSPARENCY AND DISCLOSURE (Article 435-451b)Article 435 - Disclosure of risk management objectives and policies ITSQ&AGL Article 436 - Disclosure of the scope of application ITSGL Article 437 - Disclosure of own funds ITSQ&AGL Article 437a - Disclosure of own funds and eligible liabilities ITSGL Article 438 - Disclosure of own funds requirements and risk-weighted exposure amounts ITSQ&AGL Article 439 - Disclosure of exposures to counterparty credit risk ITSGL Article 440 - Disclosure of countercyclical capital buffers ITSRTSQ&AGL Article 441 - Disclosure of indicators of global systemic importance ITSGL Article 442 - Disclosure of exposures to credit risk and dilution risk ITSQ&AGL Article 443 - Disclosure of encumbered and unencumbered assets ITSRTSQ&AGL Article 444 - Disclosure of the use of the Standardised Approach ITSQ&AGL Article 445 - Disclosure of exposure to market risk ITSGL Article 446 - Disclosure of operational risk management ITS Article 447 - Disclosure of key metrics ITSQ&A Article 448 - Disclosure of exposures to interest rate risk on positions not held in the trading book ITS Article 449 - Disclosure of exposures to securitisation positions ITS Article 449a - Disclosure of environmental, social and governance risks (ESG risks) ITSQ&A Article 450 - Disclosure of remuneration policy ITSQ&AGL Article 451 - Disclosure of the leverage ratio ITSQ&AGL Article 451a - Disclosure of liquidity requirements ITSQ&A Article 451b - Disclosure of crypto-asset exposures and related activities

TITLE III - QUALIFYING REQUIREMENTS FOR THE USE OF PARTICULAR INSTRUMENTS OR METHODOLOGIES (Article 452-455)

PART NINE - DELEGATED AND IMPLEMENTING ACTS (Article 456-464)

PART TEN - TRANSITIONAL PROVISIONS, REPORTS, REVIEWS AND AMENDMENTS (Article 465-520)

PART ELEVEN - FINAL PROVISIONS (Article 521)

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Article 437 - Disclosure of own funds

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