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New version applies from 28/06/2021 — introduced by Commission Implementing Regulation (EU) 2021/637. 23 provisions change. Article 5 is deleted from 28/06/2021.

Article 5 - Disclosure of nature and amounts of specific items on own funds during the transitional period

Article 5
Disclosure of nature and amounts of specific items on own funds during the transitional period

By way of derogation from Article 4 during the period from 31 March 2014 to 31 December 2017 in order to meet the requirements for disclosure of the additional items on own funds as provided for in Article 492(3) of Regulation (EU) No 575/2013, institutions shall complete and publish the transitional own funds disclosure template provided in Annex VI, according to the instructions provided in Annex VII, instead of the general own funds disclosure template provided in Annex IV, according to the instructions provided in Annex V.

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