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FINREP 4.4validation

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Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

CRR — Regulation (EU) No 575/2013 on prudential requirements for credit institutions (Capital Requirements Regulation) · version 2026-06-26 · CELEX 32013R0575 · consolidated text, no legal effect (EUR-Lex)

CRR › Article 478

Article 478 Applicable percentages for deduction from Common Equity Tier 1, Additional Tier 1 and Tier 2 items

official text, verbatim

1

The applicable percentage for the purposes of Article 468(4), points (a) and (c) of Article 469(1), point (a) of Article 474 and point (a) of Article 476 shall fall within the following ranges:

1(a)

20 % to 100 % for the period from 1 January 2014 to 31 December 2014;

1(b)

40 % to 100 % for the period from 1 January 2015 to 31 December 2015;

1(c)

60 % to 100 % for the period from 1 January 2016 to 31 December 2016;

1(d)

80 % to 100 % for the period from 1 January 2017 to 31 December 2017.

2

By way of derogation from paragraph 1, for the items referred in point (c) of Article 36(1) that existed prior to 1 January 2014, the applicable percentage for the purpose of point (c) of Article 469(1) shall fall within the following ranges:

2(a)

0 % to 100 % for the period from 1 January 2014 to 31 December 2014;

2(b)

10 % to 100 % for the period from 1 January 2015 to 31 December 2015;

2(c)

20 % to 100 % for the period from 1 January 2016 to 31 December 2016;

2(d)

30 % to 100 % for the period from 1 January 2017 to 31 December 2017;

2(e)

40 % to 100 % for the period from 1 January 2018 to 31 December 2018;

2(f)

50 % to 100 % for the period from 1 January 2019 to 31 December 2019;

2(g)

60 % to 100 % for the period from 1 January 2020 to 31 December 2020;

2(h)

70 % to 100 % for the period from 1 January 2021 to 31 December 2021;

2(i)

80 % to 100 % for the period from 1 January 2022 to 31 December 2022;

2(j)

90 % to 100 % for the period from 1 January 2023 to 31 December 2023.

3

Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 for each of the following deductions:

3(a)

the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences;

3(b)

the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48;

3(c)

each deduction required pursuant to points (b) to (d) of Article 56;

3(d)

each deduction required pursuant to points (b) to (d) of Article 66.