MIFIDPRU 8.4 Own funds

1. (1)

   Subject 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).

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