Article 37

Path:
Capital Requirements Regulation (CRR) > PART TWO > TITLE I > CHAPTER 2 > Section 3 > Sub-Section 1 > Article 37
Title:
Article 37
Description: 
Deduction of intangible assets
Main content: 

Institutions shall determine the amount of intangible assets to be deducted in accordance with the following:

(b)    the amount to be deducted shall include goodwill included in the valuation of significant investments of the institution;

(c)    the amount to be deducted shall be reduced by the amount of the accounting revaluation of the subsidiaries' intangible assets derived from the consolidation of subsidiaries attributable to persons other than the undertakings included in the consolidation pursuant to Chapter 2 of Title II of Part One.
 

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