Reporting of deferred tax assets on the C33.00 - Exposures to General governments template

Reporting of the net DTA that are dependent on future profitability and arise from temporary differences that are not deducted and will be risk weighted at 250%

Answered 2014-03-21

Material holdings and deferred tax below the deduction threshold

Answered 2016-10-14

Deferred tax assets that rely on future profitability and that arise from temporary differences

Answered 2016-10-14

References for row 096 “Deferred Tax Assets subject to a risk weight of 250 %” of table c04.00 in Reg. 680/2014

Answered 2021-03-19

Deduction of deferred tax assets that rely on future profitability

Answered 2019-11-15

Validation rules taxonomy V4.0 C_47.00, C_43.00.a, C_43.00.b, C_43.00.c - v4456_m

Answered 2026-07-03

Threshold exemptions from deduction from Common Equity Tier 1 items – Reporting within CoRep C 07.00

Answered 2026-01-09

Calculation of Ideosyncratic and Systematic Risk

Answered 2026-01-09

Appropriate reporting of unconditionally cancellable commitments (UCCs) subject to transitional arrangements of Article 495d in CR SA (COREP C_07.00)

Answered 2025-12-05

C 25.01 - CREDIT VALUATION ADJUSTMENT RISK (CVA) – Col 0090 - Instruction Clarification

Answered 2025-12-05