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◷ New version from 01/01/2027 (not yet in force) · 15 changes · View as of 01/01/2027

Preamble
Recitals 136
Part I - GENERAL PROVISIONS (Article 1-24) 23
Part II - OWN FUNDS AND ELIGIBLE LIABILITIES (Article 25-91) 86
- Title I - ELEMENTS OF OWN FUNDS (Article 25-80) 73
  - Chapter 1 - Tier 1 capital (Article 25) 1
  - Chapter 2 - Common Equity Tier 1 capital (Article 26-50) 28
    
    Section 1 - Common Equity Tier 1 items and instruments (Article 26-31) 6
    
    Section 2 - Prudential filters (Article 32-35) 4
    
    Section 3 - Deductions from Common Equity Tier 1 items, exemptions and alternatives (Article 36-49) 17
    
    Section 4 - Common Equity Tier 1 capital (Article 50) 1
    
    Article 50 - Common Equity Tier 1 capital
  - Chapter 3 - Additional Tier 1 capital (Article 51-61) 11
  - Chapter 4 - Tier 2 capital (Article 62-71) 10
  - Chapter 5 - Own funds (Article 72) 1
  - Chapter 5A - Eligible liabilities (Article 72a-72l) 12
  - Chapter 6 - General requirements for own funds and eligible liabilities (Article 73-80) 10
- Title II - MINORITY INTEREST AND ADDITIONAL TIER 1 AND TIER 2 INSTRUMENTS ISSUED BY SUBSIDIARIES (Article 81-88b) 10
- Title III - QUALIFYING HOLDINGS OUTSIDE THE FINANCIAL SECTOR (Article 89-91) 3
Part III - CAPITAL REQUIREMENTS (Article 92-386) 389
Part IV - LARGE EXPOSURES (Article 387-403) 16
Part VI - LIQUIDITY (Article 411-428az) 70
Part VII - LEVERAGE (Article 429-429g) 8
Part SEVENA - REPORTING REQUIREMENTS (Article 430-430c) 3
Part VIII - DISCLOSURE BY INSTITUTIONS (Article 431-455) 37
Part IX - DELEGATED AND IMPLEMENTING ACTS (Article 456-464) 10
Part X - TRANSITIONAL PROVISIONS, REPORTS, REVIEWS AND AMENDMENTS (Article 465-520a) 94
Part XI - FINAL PROVISIONS (Article 521) 1
Annexes 4
Amending acts 21

Article 50 - Common Equity Tier 1 capital

Article 50

Common Equity Tier 1 capital

The Common Equity Tier 1 capital of an institution shall consist of Common Equity Tier 1 items after the application of the adjustments required by Articles 32 to 35, the deductions pursuant to Article 36 and the exemptions and alternatives laid down in Articles 48, 49 and 79.

Official text · consolidated version 26/06/2026 (in force) Open full page ↗