Updated 22/11/2024
No longer in force since 27/06/2021

Initial Legal Act
References (7)
eba.europa.eu/implementing-technical-standards-disclosure-own-funds
21/04/2021
Repeal: Implementing Regulation 2021/637 published in OJ
31/12/2013
Implementing Regulation 1423/2013 published in OJ
26/07/2013
EBA/ITS/2013/01
Final Draft published
07/06/2012
EBA/CP/2012/04
Consultation published
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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)

RecitalsArticle 1 - Subject matterArticle 2 - Full reconciliation of own funds items to audited financial statementsArticle 3 - Description of the main features of Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments issued by institutionsArticle 4 - Disclosure of nature and amounts of specific items on own fundsArticle 5 - Disclosure of nature and amounts of specific items on own funds during the transitional periodArticle 6 - Entry into forceANNEX I Q&AANNEX II Q&AANNEX III Q&AANNEX IVANNEX VANNEX VI Q&AANNEX VII Q&A