Options and national discretions

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



List of templates


Overview of options and discretions set out in Directive 2013/36/EU and Regulation (EU) N° 575/2013

Part 1

Transitional provision for own funds requirements (Article 465)

Part 2

Transitional treatment of unrealised losses measured at fair value (Article 467)

Part 3

Transitional treatment of unrealised gains measured at fair value (Article 468)

Part 4

Transitional provisions on the deductions from Common Equity Tier 1, Additional Tier 1 and Tier 2 items (Article 478)

Part 5

Transitional recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests (Article 479)

Part 6

Transitional recognition of minority interests and qualifying Additional Tier 1 and Tier 2 capital (Article 480)

Part 7

Additional transitional filters and deductions (Article 481)

Part 8

Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items (Article 486)

Part 9

Variable elements of remuneration (Article 94 of CRD)

Part 10

Risk weights and criteria applied to exposures secured by mortgages on immovable property (Article 124 of CRR)

Part 11

Minimum Loss Given Default (LGD) values for retail exposures secured by immovable property (Article 164 of CRR)

Part 12


Corresponding table on the EBA website.