EBA · 2024_6990 Rejected question

Applying adjustments and deductions in Article 36 in full

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
48, para. 2
Topic
Own funds
Submitted by
Other
Submitted
2024-01-30
Browse ECB SSM Register → More Q&As on this regulation →

Question

In Article 48(2)(a) of Regulation (EU) No 575/2013 (CRR) it states: 'the residual amount of Common Equity Tier 1 items after applying the adjustments and deductions in Articles 32 to 36 in full and without applying the threshold exemptions specified in this Article;' Question: When applying the adjustments and deductions in Articles 32 to 36 in full should be deducted the value of deferred tax assets and significant investments?

Background

Further clarification is needed because the impact on the own funds would be significantly different in deducting or not the value of deferred tax assets and significant investments.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2024_6990

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

Similar Q&As

Applicable basis for determining deferred tax assets to be deducted from CET1

Answered 2014-04-30

Application of specific national filters and deductions when computing threshold deductions

Answered 2014-05-08

Exemption of deduction under transitional arrangements. Calculation of the threshold of Article 470 of Regulation (EU) No 575/2013 (CRR)

Answered 2015-06-26

Deduction of deferred tax assets that rely on future profitability

Answered 2019-11-15

10% limit for significant investments (for threshold exemptions determination purposes)

Answered 2014-05-08

More Q&As on this topic

C01.00 - CIU deduction from own funds

Answered 2025-03-21

4.0 Reporting Framework - COREP_OF C02 Template

Answered 2025-03-21

Direct contributions to reserves from shareholders

Answered 2025-02-07

Permission to reduce AT1, Tier 2 or eligible liabilities instruments and deduction rules in the context of a liability management exercise without replacement.

Answered 2024-04-05

Treasury shares – how to report them in Own Funds and in the NSFR

Answered 2024-02-23

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.