As per Q&A 6106, "in order to maintain consistency with regard to the deductions within {C 43.00, r0290, *} between columns {c0010} and {c0020} presenting information on the leverage ratio exposure value as well as {c0030} and {c0040} presenting information on risk weighted exposure amounts, assets that are deducted from own funds but cannot be categorised otherwise should be included in all columns of row {r0290}". It is unclear however what risk weight should be used in order to calculate the corresponding risk weighted exposure amount for these assets, given that the credit risk framework does not always prescribe one. For example:

a) deferred tax assets that rely on future profitability and do not arise from temporary differences, as per CRR Art. 36 (1) c and 38 should always be deducted from CET1,

b) deferred tax assets that rely on future profitability and do arise from temporary differences, as per CRR Art. 36 (1) c and 48 are partly deducted (the amount above the thresholds as per CRR Art. 48(1)) and partly risk weighted at 250% (CRR Art. 48(4)),

c) software assets as per CRR Art 36(1)b are partly risk weighted (the prudently valued part as per the RTS on the the deduction of software assets from Common Equity Tier 1 items) and partly deducted from own funds (the non-prudently valued part).

d) For other items/ assets deducted from own funds (Art. 36(1)k) the CRR prescribes 2 alternatives: either to be deducted from CET1 or to be risk weighted at 1250%.