in force 2021-06-28 MODIFIED+172 −480§
Amended by Regulation (EU) 2019/2033 32019R2033 · Regulation (EU) 2019/876 32019R0876 · Regulation (EU) 2021/558 32021R0558 · Regulation (EU) 2020/873 32020R0873
applies from: unknown (the text changed beyond its dates, so no date that moved can be read as the application date)
dates removed: 2014-12-31
Sources disagree — the text comparison found this change; the EU's own amendment metadata does not list it. Both are shown; neither is overruled.
The article's heading changed from "Capital buffers" to "Disclosure of countercyclical capital buffers," and the introductory text now addresses institutions collectively rather than an institution individually.
Point (a) now describes the geographical distribution of exposure amounts and risk-weighted exposure amounts of credit exposures used as a basis for the buffer calculation, replacing the earlier wording that referred simply to credit exposures relevant for that calculation.
The former paragraph 2, which required EBA to develop draft regulatory technical standards and submit them to the Commission by 31 December 2014, no longer appears in the text.
Cited: Art. 440, v1 · Art. 440, v2
text before / after
02013R0575-20201228 → 02013R0575-20210629
Article 440
Capital Disclosure of countercyclical capital buffers
1. An institution Institutions shall disclose the following information in relation to its their compliance with the requirement for a countercyclical capital buffer as referred to in Title VII, Chapter 4 of Title VII of Directive 2013/36/EU:
(a) the geographical distribution of the exposure amounts and risk-weighted exposure amounts of its credit exposures relevant used as a basis for the calculation of its their countercyclical capital buffer;
(b) the amount of its institution specific their institution-specific countercyclical capital buffer.
2. EBA shall develop draft regulatory technical standards specifying the disclosure requirements set out in paragraph 1.
EBA shall submit those draft regulatory technical standards to the Commission by 31 December 2014.
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.