Article 4 | Implementing Regulation 1423/2013

Updated 17/03/2026

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No longer in force since 27/06/2021

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Article 4 - Implementing Regulation 1423/2013

Article 4

Disclosure of nature and amounts of specific items on own funds

In order to meet the requirements for disclosure of the specific items on own funds described in points (d) and (e) of Article 437 (1) of Regulation (EU) No 575/2013, institutions shall complete and publish the general own funds disclosure template provided in Annex IV, according to the instructions provided in Annex V.

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 4 - Implementing Regulation 1423/2013

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