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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