Articolul 18 Articolul 478 alineatul (3) literele (a), (c) și (d) din Regulamentul (UE) nr. 575/2013: Procente aplicabile deducerii din elementele de fonduri proprii de nivel 1 de bază, elementele de fonduri proprii de nivel 1 suplimentar și elementele de fonduri proprii de nivel 2

1. Prezentare generală

Titlu	Reglementare
Article 18 1.	For the purposes of Article 478(1) of Regulation (EU) No 575/2013, the applicable percentage shall be: (a) 60 % during the period from 1 January 2016 to 31 December 2016; (b) 80 % during the period from 1 January 2017 to 31 December 2017; (c) 100 % from 1 January 2018.
Article 18 2.	This Article shall not apply to deferred tax assets that rely on future profitability.
Article 18 3.	This Article is without prejudice to national law in force prior to the entry into force of this Regulation where such law sets percentages that are higher than those specified in paragraph 1.

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