Commission Delegated Regulation (EU) No 241/2014Show full title

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)