Definition of Capital

PRA Rules

For a list of the Capital Requirements Regulation provisions revoked from UK legislation, and their corresponding PRA rules, refer to this table of corresponding provisions.

• Definition of Capital 
• Regulatory Reporting
• Own Funds (CRR)
• Disclosure (CRR) 
• Reporting (CRR)

UK legislation

• Capital Requirements Regulation (EU) No 575/2013 (Part Two), as amended, including by the amendments in the Financial Services and Markets Act 2023 (Commencement No. 10 and Saving Provisions) Regulations 2025, and by the amendments in the Financial Services and Markets Act 2023 (Commencement No. 10 and Saving Provisions) (Amendment) Regulations 2025.

UK technical standards

• Determining what constitutes the close correspondence between the value of an institution's covered bonds and the value of the institution’s assets - Commission Delegated Regulation (EU) No 523/2014, as amended, including by the Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019, Annex G.

Supervisory Statements

• Definition of Capital (SS7/13)

Statement of Policy 

• SoP3/25 - The PRA’s approach to waivers and permissions under Own Funds (CRR) Part