2026-01-02
The Financial Market Authority of Austria issued this supplementary regulation to specify supervisory discretions under the Capital Requirements Regulation for domestic credit institutions. It permits the inclusion of interim and year-end profits as Common Equity Tier 1 capital and grants pre-authorisation for cooperative share redemptions up to one percent of eligible CET1, subject to strict solvency and buffer conditions. The regulation also establishes a 1250 percent risk weight for excess non-financial holdings, clarifies default materiality thresholds, allows netting of convertible bonds against equities, and standardizes equity, full, and proportional consolidation methods for institutional holdings.