72j. cikk Kereskedési könyvi kivétel a leírható, illetve átalakítható kötelezettségelemekre vonatkozó levonások alól

1. Áttekintés

Megnevezés	Szabályozás
Article 72j 1.	Institutions may decide not to deduct a designated part of their direct, indirect and synthetic holdings of eligible liabilities instruments, that in aggregate and measured on a gross long basis is equal to or less than 5 % of the Common Equity Tier 1 items of the institution after applying Articles 32 to 36, provided that all the following conditions are met: (a) the holdings are in the trading book; (b) the eligible liabilities instruments are held for no longer than 30 business days.
Article 72j 2.	The amounts of the items that are not deducted pursuant to paragraph 1 shall be subject to own funds requirements for items in the trading book.
Article 72j 3.	Where, in the case of holdings not deducted in accordance with paragraph 1, the conditions set out in that paragraph cease to be met, the holdings shall be deducted in accordance with Article 72g without applying the exceptions laid down in Articles 72h and 72i.

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