1. Overview of options and national discretions in Directive 2013/36/EU and Regulation (EU) N° 575/2013 – Exercise in Hungary:
Part 1. Options and national discretions in Directive 2013/36/EU and Regulation (EU) N° 575/2013
2. Specific transitional provisions in Regulation (EU) N° 575/2013 – Exercise in Hungary:
Part 2. Capital ratios (Article 465)
Part 3. Treatment of unrealised losses measured at fair value (Article 467)
Part 4. Treatment of unrealised gains measured at fair value (Article 468)
Part 5. Exemption from deduction of equity holdings in insurance companies from common equity Tier 1 (CET 1) items (Article 471)
Part 6. Introduction of amendments to International Accounting Standard 19 (IAS 19) (Article 473)
Part 7. Deductions from CET 1, Additional Tier 1 (AT 1 )and Tier 2 items (Article 478)
Part 8. Recognition in consolidated CET 1 capital of instruments and items that do not qualify as minority interests (Article 479)
Part 9. Recognition in consolidated own funds of minority interests and qualifying AT 1 and Tier 2 capital (Article 480)
Part 10. Additional filters and deductions (Article 481)
Part 11. Determining the limits for grandfathering of items within CET 1, AT 1 and Tier 2 items (Article 486)
Part 12. Exemption from the Internal Rating Based (IRB) treatment for certain categories of equity exposures (Article 495)