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

as it stood on 2013-12-20, permalink: /eu-eurlex/32013r1423/2013-12-20--fe5e1f8f861a690195724d7a5b049b22c46c93a0a6b87f336286607d6104f771

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Outline, 6 provisions

art_1 art_2 art_3 art_4 art_5 art_6

art_1 #art_1

Article 1

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.

art_2 #art_2

Article 2

In order to meet the requirements for disclosure of a full reconciliation of own funds items to audited financial statements, as described in point (a) of Article 437(1) of Regulation (EU) No 575/2013, institutions shall apply the methodology referred to in Annex I and shall publish the balance sheet reconciliation information resulting from the application of this methodology

art_3 #art_3

Article 3

In order to meet the requirements for disclosure of the main features of Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments issued by institutions, as referred to in point (b) of Article 437 (1) of Regulation (EU) No 575/2013, institutions shall complete and publish the capital instruments’ main features template provided in Annex II, according to the instructions provided in Annex III.

art_4 #art_4

Article 4

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.

art_5 #art_5

Article 5

By way of derogation from Article 4 during the period from 31 March 2014 to 31 December 2017 in order to meet the requirements for disclosure of the additional items on own funds as provided for in Article 492(3) of Regulation (EU) No 575/2013, institutions shall complete and publish the transitional own funds disclosure template provided in Annex VI, according to the instructions provided in Annex VII, instead of the general own funds disclosure template provided in Annex IV, according to the instructions provided in Annex V.

art_6 #art_6

Article 6

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 31 March 2014.

Provenance and validity dates, identifier, hash

as of	2013-12-20 → this publisher state was selected
publisher state	publisher version 2013-12-20 → 2014-01-19 publisher-asserted
type	REG_IMPL 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
language	en
published	2013-12-20
lex_id	eu-eurlex:32013r1423:2013-12-20--fe5e1f8f861a690195724d7a5b049b22c46c93a0a6b87f336286607d6104f771
record sha256	e05391ad226c6826a170a027dba52d55f72e680c62c99a1b0b47f926107d9bb4

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history begins	publisher
index built	2026-08-15T09:01:06Z · corpus e9c4df0981c855855a1a28218cf086ddeb5bb691
stamp signature	valid (ECDSA-P256)