14 Amendments of Othmar KARAS related to 2011/0202(COD)
Amendment 219 #
Proposal for a regulation
Recital 89 a (new)
Recital 89 a (new)
(89a) The implementation of some delegated acts foreseen in this Regulation such as the Liquidity Coverage Ratio may potentially have a substantial impact on supervised institutions and the real economy. In addition, relevant elements of these delegated acts are still being developed at the international level. With respect to the Liquidity Coverage Ratio these include important aspects such as the mechanisms of using this buffer in times of stress, the calibration of liquidity in- and outflows and the components of the pool of liquid assets, which should be defined in a way which assures a broad range of eligible assets, as diversification should ensure liquidity under various stress scenarios. The Commission should ensure that the European Parliament and the Council are always well informed about relevant developments at international level and current thinking within the Commission already before the publication of delegated acts.
Amendment 433 #
Proposal for a regulation
Article 36 – paragraph 2 – point c a (new)
Article 36 – paragraph 2 – point c a (new)
(ca) a deferred tax asset shall not rely on future profitability in so far as it is probable that taxable profits will be available as a result of the reversing of taxable temporary difference (deferred tax liabilities) relating to the same taxation authority and the same taxable entity.
Amendment 437 #
Proposal for a regulation
Article 43 – paragraph 4
Article 43 – paragraph 4
4. The amount of holdings referred to in point (h) of Article 33(1) that is equal to or less than 10 % of the Common Equity Tier 1 items of the institution after applying the provisions laid down in points (a)(i) to (iii) of paragraph 1 shall not be deducted and shall be risk weighted at 100% or be subject to the applicable risk weights in accordance with Chapter 2 or 3 of Title II of Part Three and the requirements laid down in Title IV of Part Three, as applicable.
Amendment 467 #
Proposal for a regulation
Article 46 – paragraph 3 – point a a (new)
Article 46 – paragraph 3 – point a a (new)
(aa) Holdings in respect of which deduction is not made in accordance with paragraphs 1, 2, or 3 shall qualify as equity exposures and assigned a risk weight of 100% or be weighted in accordance with Chapter 3 of Title II of Part Three of Directive 2012/.../EU of the European Parliament and of the Council of ... [on the access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms];
Amendment 525 #
Proposal for a regulation
Article 79 – paragraph 1 – point a – point i
Article 79 – paragraph 1 – point a – point i
(i) the amount of Common Equity Tier 1 capital of that subsidiary required to meet the sum of the requirement laid down in point (a) of Article 87(1) and the combined buffer referred to in Article 122(2) of Directive [inserted by OP], the specific own funds requirements referred to in Article 100 of Directive [inserted by OP] and the combined buffer referred to in Article 122(2) of Directive [inserted by OP] and any additional local supervisory regulations in non EU member states insofar as those requirements are to be met by Common Equity Tier 1 capital;
Amendment 531 #
Proposal for a regulation
Article 79 – paragraph 1 – point a – point ii
Article 79 – paragraph 1 – point a – point ii
(ii) the amount of consolidated Common Equity Tier 1 capital that relates to that subsidiary that is required on a consolidated basis to meet the sum of the requirement laid down in point (a) of Article 87(1) and the combined buffer referred to in Article 122(2) of Directive [inserted by OP], the specific own funds requirements referred to in Article 100 of Directive [inserted by OP] and the combined buffer referred to in Article 122(2) of Directive [inserted by OP] and any additional local supervisory regulations in non EU member states insofar as those requirements are to be met by Common Equity Tier 1 capital;
Amendment 534 #
Proposal for a regulation
Article 79 – paragraph 1 – point a – point ii a (new)
Article 79 – paragraph 1 – point a – point ii a (new)
(iia) The calculation referred to in paragraph 1 shall be undertaken on a subconsolidated basis for each subsidiary referred to in Article 76 (1). An institution may choose not to undertake this calculation for a subsidiary referred to in Article 76 (1). Where an institution takes such a decision, the minority interest of that subsidiary may not be included in consolidated Common Equity Tier 1.
Amendment 542 #
Proposal for a regulation
Article 80 – paragraph 1 – point a – introductory part
Article 80 – paragraph 1 – point a – introductory part
(a) the Tier 1 capital of the subsidiary minus the lower of the following:
Amendment 545 #
Proposal for a regulation
Article 80 – paragraph 1 – point a – point i
Article 80 – paragraph 1 – point a – point i
(i) the amount of Tier 1 capital of the subsidiary required to meet the sum of the requirement laid down in point (b) of Article 87(1) and the combined buffer referred to in Article 122(2)of Directive [inserted by OP], the specific own funds requirements referred to in Article 100 of Directive [inserted by OP] and the combined buffer referred to in Article 122(2)of Directive [inserted by OP] and any additional local supervisory regulations in non EU member states insofar as those requirements are to be met by Tier 1 Capital;
Amendment 549 #
Proposal for a regulation
Article 80 – paragraph 1 – point a – point ii
Article 80 – paragraph 1 – point a – point ii
(ii) the amount of consolidated Tier 1 capital that relates to the subsidiary that is required on a consolidated basis to meet the sum of the requirement laid down in point (b) of Article 87(1) and the combined buffer referred to in Article 122(2)of Directive [inserted by OP], the specific own funds requirements referred to in Article 100 of Directive [inserted by OP] and the combined buffer referred to in Article 122(2)of Directive [inserted by OP] and any additional local supervisory regulations in non EU member states insofar as those requirements are to be met by Tier 1 Capital;
Amendment 557 #
Proposal for a regulation
Article 82 – paragraph 1 – point a – introductory part
Article 82 – paragraph 1 – point a – introductory part
(a) the own funds of the subsidiary minus the lower of the following:
Amendment 560 #
Proposal for a regulation
Article 82 – paragraph 1 – point a – point i
Article 82 – paragraph 1 – point a – point i
(i) the amount of own funds of the subsidiary required to meet the sum of the requirement laid down in point (c) of Article 87(1), the specific own funds requirements referred to in Article 100 of Directive [inserted by OP] and the combined buffer referred to in Article 122(2) of Directive [inserted by OP] and any additional local supervisory regulations in non EU member states;
Amendment 656 #
Proposal for a regulation
Article 118 – paragraph 1 – point c a (new)
Article 118 – paragraph 1 – point c a (new)
(ca) exposures to a small and medium sized enterprise shall be assigned a risk weight of 75% * 0,7619;
Amendment 745 #
Proposal for a regulation
Article 149 – paragraph 1 – point iii a (new)
Article 149 – paragraph 1 – point iii a (new)
(iii a) in case of small and medium sized enterprises the risk weight RW is defined as follows: RW= (LGD*N(1/√R1-R*G(PD)+√R/1- R*G(0,999))-LGD*PD)*12,5*1,06*0,7619