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FINREP 4.4validation

Releases (DPM and templates)

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 494a

Article 494a Grandfathering of issuances through special purpose entities

official text, verbatim

1

By way of derogation from Article 52, capital instruments not issued directly by an institution shall qualify as Additional Tier 1 instruments until 31 December 2021 only where all the following conditions are met:

1(a)

the conditions set out in Article 52(1), except for the condition requiring that the instruments are directly issued by the institution;

1(b)

the instruments are issued through an entity within the consolidation pursuant to Chapter 2 of Title II of Part One;

1(c)

the proceeds are immediately available to the institution without limitation and in a form that satisfies the conditions set out in this paragraph.

2

By way of derogation from Article 63, capital instruments not issued directly by an institution shall qualify as Tier 2 instruments until 31 December 2021 only where all the following conditions are met:

2(a)

the conditions set out in Article 63, except for the condition requiring that the instruments are directly issued by the institution;

2(b)

the instruments are issued through an entity within the consolidation pursuant to Chapter 2 of Title II of Part One;

2(c)

the proceeds are immediately available to the institution without limitation and in a form that satisfies the conditions set out in this paragraph.