ISRB Article 46 Deduction of holdings of Common Equity Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
ISRB Article 45 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities
ISRB Article 44 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
ISRB Article 40 Deduction of negative amounts resulting from the calculation of expected loss amounts
ISRB Article 39 Tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability
ISRB Article 30 Consequences of the conditions for Common Equity Tier 1 instruments ceasing to be met The following shall apply where, in the case of a Common
