# 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), Division (2)

Extent: E+W+S+N.I.

Institutions shall disclose in the visible cells of column (C) ‘Amounts to be subject to pre-CRR treatment or CRR prescribed residual amount’ the amount related to the item labelled in the corresponding row for which column (B) ‘CRR article reference’ mentions the applicable regulatory provisions (where ‘CRR’ refers to Regulation (EU) No 575/2013). The amounts disclosed shall reflect the residual amount of the regulatory adjustment i) that, under the national transposition measures, will continue to be applied to a part of the regulatory capital other than the part to which the adjustment shall be made once the transitional period is over, or ii) that is not otherwise deducted at the point of the disclosure date.

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Source: https://www.legislation.gov.uk/eur/2013/1423/annex/VII/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1423/annex-VII/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.