Clarification on the risk weight applied to deferred tax assets that do not rely on future profitability

Can the 100% risk weight set out in Article 39(2) CRR be reduced through a risk mitigation agreement in view of the risks covered by the 100% risk weight?

An institution has DTAs qualifying for the specific risk weight of 100% set out in Article 39(2) CRR. The institution plans to enter into a risk mitigation agreement covering the risk of non-conversion of DTAs into tax credit due to the following trigger events (a) failure of the tax authority to convert DTAs into a tax credit without change of tax law; or (b) conversion no longer required due to a change in tax law. Under the risk mitigation agreement the protection provider would compensate the capital cost for deduction/250% risk weight in case, following the occurrence of one of the triggers event, the DTAs would not qualify anymore for the specific risk weight of 100% set out in Article 39(2) CRR. The risk mitigation agreement does not cover the following: (c) change in tax law reducing the tax rate; (d) payment failure of the central government. The institution claims that such risk mitigation agreement would allow the application of a risk weight lower than 100%.