Article 437
- Description
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Own funds
- Main content
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1. Institutions shall disclose the following information regarding their own funds:
(a) a full reconciliation of Common Equity Tier 1 items, Additional Tier 1 items, Tier 2 items and filters and deductions applied pursuant to Articles 32 to 35, 36, 56, 66 and 79 to own funds of the institution and the balance sheet in the audited financial statements of the institution;
(c) the full terms and conditions of all Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments;
(d) separate disclosure of the nature and amounts of the following:
(i) each prudential filter applied pursuant to Articles 32 to 35;
(ii) each deduction made pursuant to Articles 36, 56 and 66;
(iii) items not deducted in accordance with Articles 47, 48, 56, 66 and 79;
(e) a description of all restrictions applied to the calculation of own funds in accordance with this Regulation and the instruments, prudential filters and deductions to which those restrictions apply;
(f) where institutions disclose capital ratios calculated using elements of own funds determined on a basis other than that laid down in this Regulation, a comprehensive explanation of the basis on which those capital ratios are calculated.