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Regulation (EU) 2016/445 of the European Central Bank of 14 March 2016
On the exercise of options and discretions available in Union law (ECB/2016/4)
- Recitals
- Article 1 — Subject matter and scope
- Article 2 — Definitions
CHAPTER I — OWN FUNDS- CHAPTER II — CAPITAL REQUIREMENTS
- CHAPTER III — LARGE EXPOSURES
- CHAPTER IV — LIQUIDITY
- Article 10 — Article 415(3) of Regulation (EU) No 575/2013: Reporting obligation
- Article 11 — Article 420(2) of Regulation (EU) No 575/2013 and Article 23(2) of Delegated Regulation (EU) 2015/61: Liquidity outflows
- Article 12 — Article 12(3) of Delegated Regulation (EU) 2015/61: Level 2B assets
- Article 13 — Article 24(4) and (5) of Delegated Regulation (EU) 2015/61: Outflows from stable retail deposits
- CHAPTER V — TRANSITIONAL PROVISIONS OF REGULATION (EU) NO 575/2013
- Article 14 — Article 467(3) of Regulation (EU) No 575/2013: Unrealised losses measured at fair value
- Article 15 — Article 468(3) of Regulation (EU) No 575/2013: Unrealised gains measured at fair value
- Article 16 — 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 17 — Article 473(1) of Regulation (EU) No 575/2013: Introduction of amendments to the International Accounting Standard 19
- Article 18 — 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 19 — 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 20 — 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 21 — 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 22 — Article 481(1) and (5) of Regulation (EU) No 575/2013: Additional filters and deductions
- Article 23 — 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 24 — Article 495(1) of Regulation (EU) No 575/2013: Treatment of equity exposures under the Internal Ratings Based (IRB) approach
- Article 25 — Entry into force
- Final
- ANNEX I — Conditions for assessing an exemption from the large exposure limit, in accordance with Article 400(2)(c) of Regulation (EU) No 575/2013 and Article 9(3) of this Regulation
- ANNEX II — Conditions for assessing an exemption from the large exposure limit, in accordance with Article 400(2)(d) of Regulation (EU) No 575/2013 and Article 9(4) of this Regulation