Article 40

Path:
Capital Requirements Regulation (CRR) > PART TWO > TITLE I > CHAPTER 2 > Section 3 > Sub-Section 1 > Article 40
Title:
Article 40
Description: 
Deduction of negative amounts resulting from the calculation of expected loss amounts
Main content: 

The amount to be deducted in accordance with point (d) of Article 36(1) shall not be reduced by a rise in the level of deferred tax assets that rely on future profitability, or other additional tax effects, that could occur if provisions were to rise to the level of expected losses referred to in Section 3 of Chapter 3 of Title II of Part Three.