Version detected , Modified +22 −19§
no amending act named
Explanation, written by a model and checked against the cited text
The first paragraph now leads with the date phrase "By 30 June 2014" before naming EBA, rather than placing that date after the subject as in the earlier wording.
The second paragraph now describes the Commission's report as being prepared "for" the European Parliament and the Council instead of "to" them, and inserts a comma after "by".
Cited: Art. 519, v1 (external, EUR-Lex)
v1 is the previous version, v2 this one.
Text from EUR-Lex, before and after
Previous version 32013R0575 → this version, detected 13 August 2026 02013R0575-20130628
Article 519
Deduction of defined benefit pension fund assets from Common Equity Tier 1 items
By 30 June 2014, EBA shall by 30 June 2014 prepare a report on whether the revised IAS 19 in conjunction with the deduction of net pension assets as set out in Article 36(1)(e) and changes in the net pension liabilities lead to undue volatility of institutions' own funds.
Taking into account the EBA report, the Commission shall by by, 31 December 2014 prepare a report to for the European Parliament and the Council on the issue referred to in the first paragraph, together with a legislative proposal, if appropriate, to introduce a treatment which adjusts defined net benefit pension fund assets or liabilities for the calculation of own funds.