MIFIDPRU 8.4 Own funds

1. (1)

   1Subject to (2), a firm must disclose the following information regarding its own funds:

   1. (a)

      a reconciliation of common equity tier 1 items, additional tier 1 items, tier 2 items, and the applicable filters and deductions applied in order to calculate the own funds of the firm;

   2. (b)

      a reconciliation of (a) with the capital in the balance sheet in the audited financial statements of the firm; and

   3. (c)

      a description of the main features of the common equity tier 1 instruments, additional tier 1 instruments and tier 2 instruments issued by the firm.

2. (2)

   A firm that is not required to publish annual financial statements is only required to disclose the information specified at (1)(a) and (c).

1A firm must use the template available at MIFIDPRU 8 Annex 1R in order to disclose the information requested at MIFIDPRU 8.4.1R.