Article 470 establishes how to set the threshold which will determine the deduction of Deferred Tax Assets that rely on future profitability and arise from temporary differences, as well as from significant holdings in financial sector entities during the transitional period. In the details of how this threshold should be calculated, Article 470 of the CRR refers to several points of Article 36(1) which captures the deductions over Common Equity Tier 1 (CET1), without including in that list the point (j) which contains the deductions that should be applied to Additional Tier 1 (AT1) that exceed the amount of available AT1 of the entity. Consequently, some of the deductions that should apply to AT1 and eventually exceed the available amount of AT1, are a consequence of the transitional arrangements. It is necessary to establish a criterion on whether this excess of deduction over AT1, which is due to transitional arrangements, has to receive the same treatment as the rest of the excesses of deductions over AT1 (without being considered in the calculation of the threshold of Article 470 of the CRR), or if it is considered that the transitional arrangement could not have taken place and therefore those excesses must be considered in the threshold computation. With the aim of determining the calculation on the threshold during the transitional period, and taking into account that C.04.00 captures the value of the threshold according to Article 48 of the CRR (without taking into account the transitional arrangements), it would be convenient to specify which cells of the COREP templates enable the calculation of the value of the threshold of Article 470.