Sub-section 1 Deductions from Common Equity Tier 1 items (arts. 36-47c)

Comparing proposed amendment...


Amended	Article 36 Deductions from Common Equity Tier 1 items
Amended	Article 37 Deduction of intangible assets
Applicable	Article 38 Deduction of deferred tax assets that rely on future profitability
Amended	Article 39 Tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability
Applicable	Article 40 Deduction of negative amounts resulting from the calculation of expected loss amounts
Applicable	Article 41 Deduction of defined benefit pension fund assets
Applicable	Article 42 Deduction of holdings of own Common Equity Tier 1 instruments
Applicable	Article 43 Significant investment in a financial sector entity
Applicable	Article 44 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
Amended	Article 45 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities
Applicable	Article 46 Deduction of holdings of Common Equity Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
Applicable	Article 47 Deduction of holdings of Common Equity Tier 1 instruments where an institution has a significant investment in a financial sector entity
In force	Article 47a Non-performing exposures
Inserted	Article 47b Forbearance measures
Amended	Article 47c Deduction for non-performing exposures

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