Chapter 2 · Common Equity Tier 1 capital › Section 3 · Deductions from common equity tier 1 items, exemptions and alternatives › Article 47

Deduction of holdings of Common Equity Tier 1 instruments where an institution has a significant investment in a financial sector entity

For the purposes of point (i) of Article 36(1), the applicable amount to be deducted from Common Equity Tier 1 items shall exclude underwriting positions held for five working days or fewer and shall be determined in accordance with Articles 44 and 45 and Sub-section 2.

Sub-Section 2

Exemptions from and alternatives to deduction from Common Equity Tier 1 items

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