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Capital Requirements Regulation (CRR)
Article 40

Article 40 - Deduction of negative amounts resulting from the calculation of expected loss amounts

Status
In force
Selected consolidated version from
30/09/2021
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Article 40

Deduction of negative amounts resulting from the calculation of expected loss amounts

The amount to be deducted in accordance with point (d) of Article 36(1) shall not be reduced by a rise in the level of deferred tax assets that rely on future profitability, or other additional tax effects, that could occur if provisions were to rise to the level of expected losses referred to in Section 3 of Chapter 3 of Title II of Part Three.

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