OpenLegislation

Section 3 Deductions from Common Equity Tier 1 items

United Kingdom

Original text. Later amendments are not shown.

  1. 13Deduction of losses for the current financial year for the purposes of Article 36(1)(a) of Regulation (EU) No 575/2013
  2. 13aDeduction of software assets that are classified as intangible assets for accounting purposes for the purposes of Article 36(1), point (b), of Regulation (EU) No 575/2013
  3. 14Deductions of deferred tax assets that rely on future profitability for the purposes of Article 36(1)(c) of Regulation (EU) No 575/2013
  4. 15Deduction of defined benefit pension fund assets for the purposes of Article 36(1)(e) of Regulation (EU) No 575/2013 and Article 41(1)(b) of Regulation (EU) No 575/2013
  5. 15aIndirect holdings for the purposes of Article 36(1)(f),(h) and (i) of Regulation (EU) No 575/2013
  6. 15bSynthetic holdings for the purposes of Article 36(1)(f),(h) and (i) of Regulation (EU) No 575/2013
  7. 15cCalculation of indirect holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013
  8. 15dDefault approach for the calculation of indirect holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013
  9. 15eStructure-based approach for the calculation of indirect holdings for the purposes of points (f), (h) and (i) of Article 36(1) of Regulation (EU) No 575/2013
  10. 15fCalculation of synthetic holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013
  11. 15gCalculation of significant investments for the purposes of Article 36(1)(i) of Regulation (EU) No 575/2013
  12. 15hHoldings of Additional Tier 1 and Tier 2
  13. 15iOrder and maximum amount of deductions of indirect holdings of own funds instruments of financial sector entities
  14. 15jGoodwill
  15. 16Deductions of foreseeable tax charges for the purposes of Article 36(1)(l) and Article 56(f) of Regulation (EU) No 575/2013