Article 72j - Trading book exception from deductions from eligible liabilities items
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Trading book exception from deductions from eligible liabilities items
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:
the holdings are in the trading book;
the eligible liabilities instruments are held for no longer than 30 business days.