emendrix

Art. 40

Capital Requirements Regulation · 32013R0575 · every event for this act · on EUR-Lex

Deduction of negative amounts resulting from the calculation of expected loss amounts

1 change recorded across 1 event, newest first.

detected 2026-08-13 MODIFIED+17 −2

no amending act named

applies from: unchanged

The cross-reference to where expected losses are defined was changed from Section 3 of Chapter 3 of Title I to Section 3 of Chapter 3 of Title II of Part Three.

Cited: Art. 40, v1 · Art. 40, v2

text before / after

32013R0575 → 02013R0575-20130628

Article 40 Deduction of negative amounts resulting from the calculation of expected loss amounts 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 I. II of Part Three.