Updated 23/05/2024
In force since 03/04/2014

Version from: 09/05/2023
References (79)
26/05/2021
EBA/RTS/2021/05
Final Draft published
14/10/2020
EBA/RTS/2020/07
Final Draft published
09/06/2020
EBA/CP/2020/11
Consultation published
29/05/2020
EBA/CP/2020/05
Consultation published
05/06/2014
EBA-RTS-2013-01 (near final)
Final Draft published
27/03/2014
EBA/RTS/2014/03
Final Draft published
14/03/2014
Delegated Regulation 241/2014 published in OJ
29/01/2014
EBA/RTS/2014/01
Final Draft published
13/12/2013
EBA/RTS/2013/09
Final Draft published
27/11/2013
EBA/CP/2013/43
Consultation published
26/07/2013
EBA/RTS/2013/02
Final Draft published
26/07/2013
EBA/RTS/2013/01
Final Draft published
26/07/2013
EBA/RTS/2013/03
Final Draft published
17/07/2013
EBA/CP/2013/30
Consultation published
23/05/2013
EBA/CP/2013/17
Consultation published
09/11/2012
EBA/CP/2012/11
Consultation published
12/06/2012
EBA/CP/2012/07
Consultation published
04/04/2012
EBA/CP/2012/02
Consultation published
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Delegated Regulation 241/2014

Commission Delegated Regulation (EU) No 241/2014 of 7 January 2014 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for Own Funds requirements for institutions (Text with EEA relevance)

Recitals
Article 4 - Type of undertaking recognised under applicable national law as a cooperative society for the purposes of Article 27(1)(a)(ii) of Regulation (EU) No 575/2013 Q&AArticle 5 - Type of undertaking recognised under applicable national law as a savings institution for the purposes of Article 27(1)(a)(iii) of Regulation (EU) No 575/2013Article 6 - Type of undertaking recognised under applicable national law as a mutual for the purposes of Article 27(1)(a)(i) of Regulation (EU) No 575/2013Article 7 - Type of undertaking recognised under applicable national law as a similar institution for the purposes of Article 27(1)(a)(iv) of Regulation (EU) No 575/2013Article 7a - Multiple distributions constituting a disproportionate drag on own fundsArticle 7b - Preferential distributions regarding preferential rights to payments of distributionsArticle 7c - Calculation of the payout ratio for the purposes of point (b) of Article 7b (8)Article 7d - Preferential distributions regarding the order of distribution payments
Article 8 - Indirect funding of capital instruments for the purposes of Article 28(1), point (b), Article 52(1), point (c), and Article 63, point (c), and of liabilities for the purpose of Article 72b (2), point (c), of Regulation (EU) No 575/2013 Q&AArticle 9 - Applicable forms and nature of indirect funding of capital instruments for the purposes of Article 28(1), point (b), Article 52(1), point (c) and Article 63, point (c), and of liabilities for the purpose of Article 72b (2), point (c), of Regulation (EU) No 575/2013 Q&A
Article 10 - Limitations on redemption of capital instruments issued by mutuals, savings institutions, cooperative societies and similar institutions for the purposes of Article 29(2)(b) of Regulation (EU) No 575/2013 and Article 78(3) of Regulation (EU) No 575/2013Article 11 - Limitations on redemption of capital instruments issued by mutuals, savings institutions, cooperative societies and similar institutions for the purposes of Article 29(2)(b) of Regulation (EU) No 575/2013 and Article 78(3) of Regulation (EU) No 575/2013
Article 13 - Deduction of losses for the current financial year for the purposes of Article 36(1)(a) of Regulation (EU) No 575/2013Article 13a - Deduction of software assets that are classified as intangible assets for accounting purposes for the purposes of Article 36(1), point (b), of Regulation (EU) No 575/2013 Q&AArticle 14 - Deductions of deferred tax assets that rely on future profitability for the purposes of Article 36(1)(c) of Regulation (EU) No 575/2013Article 15 - Deduction of defined benefit pension fund assets for the purposes of Article 36(1)(e) of Regulation (EU) No 575/2013 and Article 41(1)(b) of Regulation (EU) No 575/2013Article 15a - Indirect holdings for the purposes of Article 36(1)(f),(h) and (i) of Regulation (EU) No 575/2013 Q&AArticle 15b - Synthetic holdings for the purposes of Article 36(1)(f),(h) and (i) of Regulation (EU) No 575/2013 Q&AArticle 15c - Calculation of indirect holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013 Q&AArticle 15d - Default approach for the calculation of indirect holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013 Q&AArticle 15e - Structure-based approach for the calculation of indirect holdings for the purposes of points (f), (h) and (i) of Article 36(1) of Regulation (EU) No 575/2013 Q&AArticle 15f - Calculation of synthetic holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013 Q&AArticle 15g - Calculation of significant investments for the purposes of Article 36(1)(i) of Regulation (EU) No 575/2013Article 15h - Holdings of Additional Tier 1 and Tier 2Article 15i - Order and maximum amount of deductions of indirect holdings of own funds instruments of financial sector entitiesArticle 15j - GoodwillArticle 16 - Deductions of foreseeable tax charges for the purposes of Article 36(1)(l) and Article 56(f) of Regulation (EU) No 575/2013
Article 17 - Other deductions for capital instruments of financial institutions for the purposes of Article 36(3) of Regulation (EU) No 575/2013Article 18 - Capital instruments of third country insurance and reinsurance undertakings for the purposes of Article 36(3) of Regulation (EU) No 575/2013Article 19 - Capital instruments of undertakings excluded from the scope of Directive 2009/138/EC for the purposes of Article 36(3) of Regulation (EU) No 575/2013
Article 27 - Meaning of sustainable for the income capacity of the institution for the purposes of Article 78(1), point (a), and Article 78(4), point (d), of Regulation (EU) No 575/2013Article 28 - Process requirements including the limits and procedures for an application by an institution to reduce own funds pursuant to Article 77(1) of Regulation (EU) No 575/2013 Q&AArticle 29 - Submission by the institution of an application to reduce own funds pursuant to Article 77(1) of Regulation (EU) No 575/2013 Q&AArticle 30 - Content of the application to be submitted by the institution for the purposes of Article 77(1) of Regulation (EU) No 575/2013Article 30a - Additional information to be submitted with an application for a general prior permission for actions listed in Article 77(1) of Regulation (EU) No 575/2013Article 30b - Information to be submitted with an application for a renewal of a general prior permission for actions listed in Article 77(1) of Regulation (EU) No 575/2013Article 31 - Timing of the application to be submitted by the institution and processing of the application by the competent authority for the purposes of Article 77(1) of Regulation (EU) No 575/2013Article 32 - Applications for redemptions, reductions and repurchases by mutuals, cooperative societies, savings institutions or similar institutions for the purposes of Article 77(1) of Regulation (EU) No 575/2013 Q&A
Article 32a - Meaning of sustainable for the income capacity of the institution for the purposes of Article 78a (1), point (a), of Regulation (EU) No 575/2013Article 32b - Process requirements, including the limits and procedures for an application by an institution to reduce eligible liabilities instruments pursuant to Article 77(2) of Regulation (EU) No 575/2013 Q&AArticle 32c - Submission by the institution of an application to reduce eligible liabilities instruments pursuant to Article 77(2) of Regulation (EU) No 575/2013Article 32d - Content of the application to be submitted by the institution for the purposes of Article 77(2) of Regulation (EU) No 575/2013Article 32e - Additional information to be submitted with the application for a general prior permission for actions listed in Article 77(2) of Regulation (EU) No 575/2013Article 32f - Information to be submitted with an application for a renewal of a general prior permission for actions listed in Article 77(2) of Regulation (EU) No 575/2013Article 32g - Timing of the application to be submitted by the institution and processing of the application by the resolution authority for the purposes of Article 77(2) of Regulation (EU) No 575/2013Article 32h - Simplified requirements for institutions for which the resolution authority has set the minimum requirement for own funds and eligible liabilities laid down in Article 45(1) of Directive 2014/59/EU at a level that does not exceed an amount sufficient to absorb losses Article 32i - Process of cooperation between the competent authority and the resolution authority when granting the permission referred to in Article 78a of Regulation (EU) No 575/2013
Article 34b - Calculation of the eligible capital of at least one quarter of the fixed overheads of the preceding year for the purposes of Article 97(1) of Regulation (EU) No 575/2013Article 34c - Conditions for the adjustment by the competent authority of the requirement to hold eligible capital of at least one quarter of the fixed overheads of the previous year according to Article 97(2) of Regulation (EU) No 575/2013Article 34d - Calculation of projected fixed overheads in the case of a firm that has not completed business for one year according to Article 97(3) of Regulation (EU) No 575/2013
Article 35 - Additional filters and deductions for the purposes of Article 481(1) of Regulation (EU) No 575/2013Article 36 - Items excluded from grandfathering of capital instruments not consituting state aid in Common Equity Tier 1 or Additional Tier 1 items in other elements of own funds for the purposes of Article 487(1) and (2) of Regulation (EU) No 575/2013Article 37