+Section 3 Deductions from Common Equity Tier 1 items, exemptions and alternatives
---+Sub-Section 1 Deductions from Common Equity Tier 1 items
------+Article 36 Deductions from Common Equity Tier 1 items
---------+Article 36 1.
---------+Article 36 2.
---------+Article 36 3.
---------+Article 36 4.
---------+Article 36 5.
------+Article 37 Deduction of intangible assets
------+Article 38 Deduction of deferred tax assets that rely on future profitability
---------+Article 38 1.
---------+Article 38 2.
---------+Article 38 3.
---------+Article 38 4.
---------+Article 38 5.
------+Article 39 Tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability
---------+Article 39 1.
---------+Article 39 2.
------+Article 40 Deduction of negative amounts resulting from the calculation of expected loss amounts
------+Article 41 Deduction of defined benefit pension fund assets
---------+Article 41 1.
---------+Article 41 2.
------+Article 42 Deduction of holdings of own Common Equity Tier 1 instruments
------+Article 43 Significant investment in a financial sector entity
------+Article 44 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
------+Article 45 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities
------+Article 46 Deduction of holdings of Common Equity Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
---------+Article 46 1.
---------+Article 46 2.
---------+Article 46 3.
---------+Article 46 4.
---------+Article 46 5.
------+Article 47 Deduction of holdings of Common Equity Tier 1 instruments where an institution has a significant investment in a financial sector entity
------+Article 47a Non-performing exposures
---------+Article 47a 1.
---------+Article 47a 2.
---------+Article 47a 3.
---------+Article 47a 4.
---------+Article 47a 5.
---------+Article 47a 6.
---------+Article 47a 7.
------+Article 47b Forbearance measures
---------+Article 47b 1.
---------+Article 47b 2.
---------+Article 47b 3.
---------+Article 47b 4.
------+Article 47c Deduction for non-performing exposures
---------+Article 47c 1.
---------+Article 47c 2.
---------+Article 47c 3.
---------+Article 47c 4.
---------+Article 47c 4a.
---------+Article 47c 5.
---------+Article 47c 6.
---+Sub-Section 2 Exemptions from and alternatives to deduction from Common Equity Tier 1 items
------+Article 48 Threshold exemptions from deduction from Common Equity Tier 1 items
---------+Article 48 1.
---------+Article 48 2.
---------+Article 48 3.
---------+Article 48 4.
------+Article 49 Requirement for deduction where consolidation, supplementary supervision or institutional protection schemes are applied
---------+Article 49 1.
---------+Article 49 2.
---------+Article 49 3.
---------+Article 49 4.
---------+Article 49 5.
---------+Article 49 6.

Section 3 Deductions from Common Equity Tier 1 items, exemptions and alternatives

Section 3 Deductions from Common Equity Tier 1 items, exemptions and alternatives

1. Overview

,
Sub-Section 1 Deductions from Common Equity Tier 1 items Sub-Section 1 Deductions from Common Equity Tier 1 items
Sub-Section 2 Exemptions from and alternatives to deduction from Common Equity Tier 1 items Sub-Section 2 Exemptions from and alternatives to deduction from Common Equity Tier 1 items

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards