Article 34 | CRR | Regulation 575/2013

Article 34 - Regulation 575/2013 (CRR)

Attention! This article was amended after the current consolidated version was issued. The amendments apply since 01/01/2025. Please consult Regulation 2024/1623 to review the changes made to the article.

Article 34

Additional value adjustments

Institutions shall apply the requirements of Article 105 to all their assets measured at fair value when calculating the amount of their own funds and shall deduct from Common Equity Tier 1 capital the amount of any additional value adjustments necessary.

Recitals

PART ONE - GENERAL PROVISIONS (Article 1-24)

PART TWO - OWN FUNDS (Article 25-91)

TITLE I - ELEMENTS OF OWN FUNDS (Article 25-80)

CHAPTER 1 - Tier 1 capital (Article 25)

CHAPTER 2 - Common Equity Tier 1 capital (Article 26-50)

Section 1 - Common equity tier 1 items and instruments (Article 26-31)

Section 2 - Prudential filters (Article 32-35)Article 32 - Securitised assets RTSQ&A Article 33 - Cash flow hedges and changes in the value of own liabilities RTSQ&A Article 34 - Additional value adjustments Q&A Article 35 - Unrealised gains and losses measured at fair value Q&A

Section 3 - Deductions from common equity tier 1 items, exemptions and alternatives (Article 36-49)

Section 4 - Common equity tier 1 capital (Article 50)

CHAPTER 3 - Additional Tier 1 capital (Article 51-61)

CHAPTER 4 - Tier 2 capital (Article 62-71)

CHAPTER 5 - Own funds (Article 72)

CHAPTER 6 - General requirements (Article 73-80)

TITLE II - MINORITY INTEREST AND ADDITIONAL TIER 1 AND TIER 2 INSTRUMENTS ISSUED BY SUBSIDIARIES (Article 81-88)

TITLE III - QUALIFYING HOLDINGS OUTSIDE THE FINANCIAL SECTOR (Article 89-91)

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 411-428)

PART SEVEN - LEVERAGE (Article 429-430)

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

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)

ANNEX I Q&A ANNEX II RTSDAQ&A ANNEX III ITSQ&A ANNEX IV Q&A

Metadata

Level 2 legal acts

Related documents

Article 34 - Regulation 575/2013 (CRR)

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