Gross amount of intangible assets

According to Article 4 (115) CRR 'intangible assets' has the same meaning as under the applicable accounting framework and includes goodwill. Intangible assets are deducted from own funds according to Article 36 (1) (b) CRR considering Article 37 (a) CRR. Distinguishing between goodwill (reported in rows 300 to 330) and other intangible assets (reported in rows 340 to 360), template C 01.00 (CA1) reflects those requirements of CRR. The instructions of rows 340 to 360 refer to the legal references mentioned above. Moreover the instructions of row 350 clarify that the amount of intangible assets reported is the amount under the applicable accounting standard and reported in the balance sheet, minus goodwill. According to Article 37 (a) CRR the deducted amount of intangible assets shall be reduced by the amount of associated deferred tax liabilities. So the titles of rows 340 and 350 intend to distinct between intangible assets before consideration of Art. 37 (a) CRR, and intangible assets after consideration of Article 37 (a) CRR.