{
  "url": "https://openlegislation.uk/eu-regulation-2013-1423",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1423.json",
  "id": "eur/2013/1423",
  "title": "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)",
  "short_title": "Regulation (EU) No 1423/2013 laying down implementing technical standards with regard to disclosure of own…",
  "long_title": "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)",
  "citation": "EU Regulation No 1423/2013",
  "type": "eur",
  "year": "2013",
  "number": "1423",
  "version": "current",
  "date": "2013-12-20",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2013-1423/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "article/1",
      "kind": "article",
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      "heading": "Subject matter",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Full reconciliation of own funds items to audited financial statements",
      "url": "https://openlegislation.uk/eu-regulation-2013-1423/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "path": "article/3",
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      "heading": "Description of the main features of Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments issued by institutions",
      "url": "https://openlegislation.uk/eu-regulation-2013-1423/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
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      "number": "4",
      "heading": "Disclosure of nature and amounts of specific items on own funds",
      "url": "https://openlegislation.uk/eu-regulation-2013-1423/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
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      "heading": "Disclosure of nature and amounts of specific items on own funds during the transitional period",
      "url": "https://openlegislation.uk/eu-regulation-2013-1423/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
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      "status": null,
      "parent": null
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      "path": "signature",
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      "status": null,
      "parent": null
    },
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      "heading": "Balance Sheet Reconciliation Methodology",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I/division/1",
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    {
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      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": "Capital instruments’ main features template",
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      "path": "annex/III",
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      "heading": "Instructions for completing the capital instruments main features template",
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      "status": null,
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      "path": "annex/IV",
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      "status": null,
      "parent": null
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      "status": null,
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      "path": "annex/VI",
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      "heading": "Transitional own funds disclosure template",
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      "status": null,
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}