Options and national discretions

Directive 2013/36/EU and Regulation (EU) No 575/2013 contain a large number of discretions and options which may be applied on the basis of national circumstances.

The following tables show an overview of options and discretions set out in Directive 2013/36/EU and Regulation (EU) No 575/2013 and the Liechtenstein decisions to exercise these options and discretions.

  • Part 1: Overview of options and discretions set out in Directive 2013/36/EU and Regulation (EU) No 575/2013
  • Part 2: Transitional provision for own funds requirements (Article 465)
  • Part 3: Transitional treatment of unrealised losses measured at fair value (Article 467)
  • Part 4: Transitional treatment of unrealised gains measured at fair value (Article 468)
  • Part 5: Transitional provisions on the deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items (Article 478)
  • Part 6: Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests (Article 479)
  • Part 7: Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital (Article 480)
  • Part 8: Additional transitional filters and deductions (Article 481)
  • Part 9: Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items (Article 486)
  • Part 10: Variable elements of remuneration (Article 94 of CRD)
  • Part 11: Risk weights and criteria applied to exposures secured by mortgages on immovable property (Article 124 of CRR)
  • Part 12: Minimum Loss Given Default (LGD) values for retail exposures secured by immovable property (Article 164 of CRR)

 

List of templates

FMA-Supervisory Disclosure Options and national directions