CHAPTER V

TRANSITIONAL PROVISIONS OF REGULATION (EU) NO 575/2013

Article 467(3) of Regulation (EU) No 575/2013: Unrealised losses measured at fair value
Article 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 468(3) of Regulation (EU) No 575/2013: Unrealised gains measured at fair value
Article 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 471(1) of Regulation (EU) No 575/2013: Exemption from deduction of equity holdings in insurance companies from Common Equity Tier 1 items
Article 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 473(1) of Regulation (EU) No 575/2013: Introduction of amendments to the International Accounting Standard 19
Article 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 478(3)(a),(c) and (d) of Regulation (EU) No 575/2013: Applicable percentages for deduction from Common Equity Tier 1, additional Tier 1 and Tier 2 items
Article 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 478(3)(a) and (b) of Regulation (EU) No 575/2013: Applicable percentages for deduction from Common Equity Tier 1 of significant investments in financial sector entities and deferred tax assets that rely on future profitability
Article 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 479(1) and (4) of Regulation (EU) No 575/2013: Recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests
Article 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 480(3) of Regulation (EU) No 575/2013: Recognition in consolidated own funds of minority interests and qualifying additional Tier 1 and Tier 2 capital
Article 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 481(1) and (5) of Regulation (EU) No 575/2013: Additional filters and deductions
Article 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 486(6) of Regulation (EU) No 575/2013: Limits for grandfathering items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items
Article 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 495(1) of Regulation (EU) No 575/2013: Treatment of equity exposures under the Internal Ratings Based (IRB) approach
Article 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Entry into force
Article 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulation revoked (31.12.2020) by The Financial Services (Miscellaneous) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/710), regs. 1(3), 33(k); 2020 c. 1, Sch. 5 para. 1(1)