Article 473(1) of Regulation (EU) No 575/2013: Introduction of amendments to the International Accounting Standard 19
Article 17
1. During the period from 1 January 2016 to 31 December 2018, credit institutions may add to their Common Equity Tier 1 capital the amount referred to in Article 473(1) of Regulation (EU) No 575/2013 multiplied by the applicable factor, which shall be: (a) 0,6 during the period from 1 January 2016 to 31 December 2016; (b) 0,4 during the period from 1 January 2017 to 31 December 2017; (c) 0,2 during the period from 1 January 2018 to 31 December 2018. 2. This Article is without prejudice to previous decisions of the national competent authorities or national law in force prior to the entry into force of this Regulation where such decisions or national law do not permit institutions to add to their Common Equity Tier 1 capital the amount referred to in paragraph 1.