Subsection Sub-Section 1 Deductions from Common Equity Tier 1 itemsX1
United Kingdom
- 36Deductions from Common Equity Tier 1 items
- 37Deduction of intangible assets
- 38Deduction of deferred tax assets that rely on future profitability
- 39Tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability
- 40Deduction of negative amounts resulting from the calculation of expected loss amounts
- 41Deduction of defined benefit pension fund assets
- 42Deduction of holdings of own Common Equity Tier 1 instruments
- 43Significant investment in a financial sector entity
- 44Deduction 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
- 45Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities
- 46Deduction of holdings of Common Equity Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
- 47Deduction of holdings of Common Equity Tier 1 instruments where an institution has a significant investment in a financial sector entity
- 47aNon-performing exposures
- 47bForbearance measures
- 47cDeduction for non-performing exposures
Annotations
Editorial notes
Notes on the whole EU Regulation
Textual amendments
- F1
Regulation revoked (1.1.2024 for the revocation of Art. 92b, 1.1.2026 for the revocation of Arts. 6(1a), 11(3a), 12a, 18(1) (in part), 25-35, 37-47, 47a(1)(2), 47c-79a, 81(1)(a)(i)-(iic)(b)(c)(2), 82(a)(i)-(iic)(b)(c), 83-91, 92a, 466, 468, 469a, 471, 473-474, 476, 479, 480, 482-491, 494-494b, otherwise prosp.) by Financial Services and Markets Act 2023 (c. 29), s. 86(3), Sch. 1 Pt. 1 (with s. 1(4)); S.I. 2023/779, reg. 5(b)(i); S.I. 2025/873, reg. 4(b) (with regs. 6, 7) (as amended by S.I. 2025/1293, reg. 2)