Art. 495q · Transitional provisions on the calculation of the own funds requirements for default risk under the alternative standardised approach

Version in force 1 January 2027, Inserted +464 −0§

Amended by Regulation (EU) 2026/1221 32026R1221 on EUR-Lex (external, EUR-Lex)

Applies from: not readable (an inserted provision states its own application date only in prose) why

Not in every listWhat this means

Found in the text, but not every source lists it — the text comparison found this change; the EU's own amendment metadata does not list it and the amending act's instructions do not mention it. Only the text comparison found it. All are shown; none is overruled.

Explanation, written by a model and checked against the cited text

This is a newly inserted provision allowing institutions, until 31 December 2029, to assign the same maturity as the hedged derivative to cash equity positions that hedge derivative instruments, or a three-month maturity to equity derivative exposures, as a derogation from Article 325x(4).

Cited: Art. 495q, v2 (external, EUR-Lex)

v1 is the previous version, v2 this one.

Article 495q
Transitional provisions on the calculation of the own funds requirements for default risk under the alternative standardised approach
By way of derogation from Article 325x(4) and until 31 December 2029, institutions may at their discretion assign:
(a) to cash equity positions that hedge derivative instruments, the same maturity as the maturity of the derivative instruments they hedge;
(b) a maturity of three months to equity derivative exposures.