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Bank of 4 February 2015 on the conditions under which credit institutions are permitted to include interim or year-end profits in Common Equity Tier 1 capital in accordance with Article 26(2) of Regulation (EU) No 575/2013 (ECB/2015/4)</ukm:AffectedTitle><ukm:AffectedProvisions>Decision</ukm:AffectedProvisions><ukm:AffectingTitle>Financial Services and Markets Act 2023</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2023/29/schedule/1">Sch. 1 </ukm:Section><ukm:Section Ref="schedule-1-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2023/29/schedule/1/part/1">Pt. 1</ukm:Section><ukm:Section Ref="schedule-1-part-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/29/schedule/1/part/3">3</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="section-1-4" URI="http://www.legislation.gov.uk/id/ukpga/2023/29/section/1/4">s. 1(4)</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-86-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/29/section/86/3">s. 86(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:EUMetadata><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eudn/2015/4/pdfs/eudn_20150004_adopted_en.pdf" Date="2015-02-04" Size="344225"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="19"/><ukm:BodyParagraphs Value="6"/><ukm:ScheduleParagraphs Value="13"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><body eId="body"><article eId="article-6" uk:target="true"><num>Article 6</num><heading>Entry into force</heading><paragraph eId="article-6-1"><num>1.</num><content><p>This Decision shall enter into force on 6 February 2015.</p></content></paragraph><paragraph eId="article-6-2"><num>2.</num><content><p>This Decision shall apply from the reporting reference date of 31 December 2014 in accordance with Article 2 of Implementing Regulation (EU) No 680/2014.</p></content></paragraph></article></body></act></akomaNtoso>