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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 495a

Article 495a Transitional arrangements for equity exposures

official text, verbatim

1

By way of derogation from the treatment laid down in Article 133(3), equity exposures shall be assigned the higher of the risk weight applicable on 8 July 2024, capped at 250 %, and the following risk-weights:

1(a)

100 % during the period from 1 January 2025 to 31 December 2025;

1(b)

130 % during the period from 1 January 2026 to 31 December 2026;

1(c)

160 % during the period from 1 January 2027 to 31 December 2027;

1(d)

190 % during the period from 1 January 2028 to 31 December 2028;

1(e)

220 % during the period from 1 January 2029 to 31 December 2029.

2

By way of derogation from the treatment laid down in Article 133(4), equity exposures shall be assigned the higher of the risk weight applicable on 8 July 2024 and the following risk weights:

2(a)

100 % during the period from 1 January 2025 to 31 December 2025;

2(b)

160 % during the period from 1 January 2026 to 31 December 2026;

2(c)

220 % during the period from 1 January 2027 to 31 December 2027;

2(d)

280 % during the period from 1 January 2028 to 31 December 2028;

2(e)

340 % during the period from 1 January 2029 to 31 December 2029.

3

By way of derogation from Article 133, institutions may continue to assign the same risk weight that was applicable on 8 July 2024 to equity exposures, including the part of the exposures not deducted from the own funds in accordance with Article 471 in the version of that Article applicable on 27 October 2021, to entities in which they have been a shareholder on 27 October 2021 for six consecutive years and over which they, or together with the network the institutions belong to, exercise significant influence or control within the meaning of Directive 2013/34/EU, or of the accounting standards to which an institution is subject under Regulation (EC) No 1606/2002, or as a result of a similar relationship between any natural or legal person or network of institutions and an undertaking, or where an institution has the capacity to appoint at least one member of the management body of the entity.