Article 1 | Implementing Regulation 1423/2013

Updated 17/03/2026

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No longer in force since 27/06/2021

Initial Legal Act

Amendments

Article 1 - Implementing Regulation 1423/2013

Article 1

Subject matter

This Regulation specifies uniform templates for the purposes of disclosure pursuant to points (a), (b), (d) and (e) of paragraph 1 of Article 437 and pursuant to paragraph 3 of Article 492 of Regulation (EU) No 575/2013.

Recitals Article 1 - Subject matter Article 2 - Full reconciliation of own funds items to audited financial statements Article 3 - Description of the main features of Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments issued by institutions Article 4 - Disclosure of nature and amounts of specific items on own funds Article 5 - Disclosure of nature and amounts of specific items on own funds during the transitional period Article 6 - Entry into force ANNEX I Q&A ANNEX II Q&A ANNEX III Q&A ANNEX IV ANNEX V ANNEX VI Q&A ANNEX VII Q&A

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Article 1 - Implementing Regulation 1423/2013

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