Article 15j | Delegated Regulation 241/2014 | judict

Updated 23/11/2024

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CRR Tool Delegated Regulation 241/2014

Article 15j

Article 15j - Goodwill

Article 15j

Goodwill

For the application of deductions referred to in point (h) of Article 36(1) of Regulation (EU) No 575/2013, institutions may choose not to identify goodwill separately when determining the applicable amount to be deducted according to Article 46 of that Regulation.

Table of contents

CHAPTER I - GENERAL (Article 1-1a)

CHAPTER II - ELEMENTS OF OWN FUNDS AND ELIGIBLE LIABILITIES (Article 2-19)

SECTION 1 - Common Equity Tier 1 capital and eligible liabilities items and instruments (Article 2-11)

SECTION 2 - Prudential Filters (Article 12)

SECTION 3 - Deductions from Common Equity Tier 1 items (Article 13-16)Article 13 - Deduction of losses for the current financial year for the purposes of Article 36(1)(a) of Regulation (EU) No 575/2013 Article 13a - Deduction of software assets that are classified as intangible assets for accounting purposes for the purposes of Article 36(1), point (b), of Regulation (EU) No 575/2013 Q&A Article 14 - Deductions of deferred tax assets that rely on future profitability for the purposes of Article 36(1)(c) of Regulation (EU) No 575/2013 Article 15 - Deduction of defined benefit pension fund assets for the purposes of Article 36(1)(e) of Regulation (EU) No 575/2013 and Article 41(1)(b) of Regulation (EU) No 575/2013 Article 15a - Indirect holdings for the purposes of Article 36(1)(f),(h) and (i) of Regulation (EU) No 575/2013 Q&A Article 15b - Synthetic holdings for the purposes of Article 36(1)(f),(h) and (i) of Regulation (EU) No 575/2013 Q&A Article 15c - Calculation of indirect holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013 Q&A Article 15d - Default approach for the calculation of indirect holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013 Q&A Article 15e - Structure-based approach for the calculation of indirect holdings for the purposes of points (f), (h) and (i) of Article 36(1) of Regulation (EU) No 575/2013 Q&A Article 15f - Calculation of synthetic holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013 Q&A Article 15g - Calculation of significant investments for the purposes of Article 36(1)(i) of Regulation (EU) No 575/2013 Article 15h - Holdings of Additional Tier 1 and Tier 2 Article 15i - Order and maximum amount of deductions of indirect holdings of own funds instruments of financial sector entities Article 15j - Goodwill Article 16 - Deductions of foreseeable tax charges for the purposes of Article 36(1)(l) and Article 56(f) of Regulation (EU) No 575/2013

SECTION 4 - Other deductions for Common Equity Tier 1, additional Tier 1 and Tier 2 items (Article 17-19)

CHAPTER III - ADDITIONAL TIER 1 AND TIER 2 CAPITAL AND ELIGIBLE LIABILITIES (Article 20-24a)

CHAPTER IV - GENERAL REQUIREMENTS (Article 25-33)

CHAPTER V - MINORITY INTEREST AND ADDITIONAL TIER 1 AND TIER 2 INSTRUMENTS ISSUED BY SUBSIDIARIES (Article 34-34a)

CHAPTER Va - OWN FUNDS BASED ON FIXED OVERHEADS (Article 34b-34d)

CHAPTER VI - SPECIFICATION OF THE TRANSITIONAL PROVISIONS OF REGULATION (EU) No 575/2013 IN RELATION TO OWN FUNDS (Article 35-37)