European Commission 20 December 2013, Commission Implementing Regulation (EU) No 1423/2013 of 20 December 2013 laying down implementing technical standards with regard to disclosure of own funds requirements for institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council Text with EEA relevance

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Commission Implementing Regulation (EU) No 1423/2013 establishes uniform technical standards for the disclosure of own funds requirements for credit institutions and investment firms under Regulation (EU) No 575/2013. The regulation mandates the use of specific templates for capital instruments' features and own funds disclosure, alongside a methodology for reconciling balance sheet items with regulatory own funds. It further prescribes transitional disclosure templates for the period between 31 March 2014 and 31 December 2017 to reflect the phased application of prudential requirements.AI