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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)RegulationFinancial Services and Markets Act 2023Sch. 1 Pt. 1 3s. 1(4)s. 86(3)
CHAPTER II
<Strong>ELEMENTS OF OWN FUNDS</Strong>
SECTION 3<Strong><Emphasis>Deductions from Common Equity Tier 1 items</Emphasis></Strong>Deduction of losses for the current financial year for the purposes of Article 36(1)(a) of Regulation (EU) No 575/2013Article 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
Article 13a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Deductions of deferred tax assets that rely on future profitability for the purposes of Article 36(1)(c) of Regulation (EU) No 575/2013Article 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .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 575/2013Article 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Indirect holdings for the purposes of Article 36(1)(f),(h) and (i) of Regulation (EU) No 575/2013
Article 15a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Synthetic holdings for the purposes of Article 36(1)(f),(h) and (i) of Regulation (EU) No 575/2013
Article 15b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of indirect holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013
Article 15c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
Article 15d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
Article 15e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of synthetic holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013
Article 15f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of significant investments for the purposes of Article 36(1)(i) of Regulation (EU) No 575/2013
Article 15g. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Holdings of Additional Tier 1 and Tier 2
Article 15h. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Order and maximum amount of deductions of indirect holdings of own funds instruments of financial sector entities
Article 15i. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Goodwill
Article 15j. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Deductions of foreseeable tax charges for the purposes of Article 36(1)(l) and Article 56(f) of Regulation (EU) No 575/2013Article 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .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)