Commission Delegated Regulation (EU) No 241/2014 of 7 January 2014 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for Own Funds requirements for institutions (Text with EEA relevance) (c. 241)

CHAPTER II U.K. ELEMENTS OF OWN FUNDS

SECTION 3 U.K. Deductions from Common Equity Tier 1 items

F1 Article 13 U.K. Deduction of losses for the current financial year for the purposes of Article 36(1)(a) of Regulation (EU) No 575/2013

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 13a U.K. 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

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 14 U.K. Deductions of deferred tax assets that rely on future profitability for the purposes of Article 36(1)(c) of Regulation (EU) No 575/2013

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 15 U.K. 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

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 15a U.K. Indirect holdings for the purposes of Article 36(1)(f),(h) and (i) of Regulation (EU) No 575/2013

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 15b U.K. Synthetic holdings for the purposes of Article 36(1)(f),(h) and (i) of Regulation (EU) No 575/2013

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 15c U.K. Calculation of indirect holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 15d U.K. 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

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 15e U.K. 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

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 15f U.K. Calculation of synthetic holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 15g U.K. Calculation of significant investments for the purposes of Article 36(1)(i) of Regulation (EU) No 575/2013

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 15h U.K. Holdings of Additional Tier 1 and Tier 2

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 15i U.K. Order and maximum amount of deductions of indirect holdings of own funds instruments of financial sector entities

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 15j U.K. Goodwill

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)

F1 Article 16 U.K. Deductions of foreseeable tax charges for the purposes of Article 36(1)(l) and Article 56(f) of Regulation (EU) No 575/2013

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Textual Amendments

F1 Arts. 13-19 omitted (1.1.2022) by virtue of The Capital Requirements Regulation (Amendment) Regulations 2021 (S.I. 2021/1078), regs. 1(1), 13(3)(b)