+Article 472 3.

Article 472 3.

Institutions shall apply the following to the residual amount of losses of the current financial year referred to in point (a) of Article 36(1):

(a) 

losses that are material are deducted from Tier 1 items;

(b) 

losses that are not material are not deducted.

1. Overview

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards