BWG CRR | Bankwesengesetz & Capital Requirements Regulation, Band 2

Art 48-49

Artikel 48

Schwellenwerte für Ausnahmen vom Abzug von Posten des harten Kernkapitals

(1) Institute brauchen bei den Abzügen nach Artikel 36 Absatz 1 Buchstaben c und i die Beträge der unter den Buchstaben a und b genannten Posten nicht abzuziehen, die zusammengerechnet den Schwellenwert nach Absatz 2 nicht überschreiten:

Question ID: 2014_980 Latente Steueransprüche

Article 38(3) of Regulation (EU) No. 575/2013 (CRR) lays down the conditions for netting Deferred Tax Assets (DTAs) with associated Deferred Tax Liabilities (DTLs). Article 38(3) of the CRR provides that those conditions apply to all DTAs relying on future profitability and does not distinguish between those DTAs that are deducted and DTAs that are not deducted. In accordance with Article 38(3) of the CRR, the 10 % threshold mentioned in Article 48(1) should comprise net DTAs. In addition, Article 48 of the CRR indicates that the netting of deferred tax liabilities and DTAs that do not arise from temporary differences has to be done before the calculation of the 10 % threshold as it feeds into it. Article 48 of the CRR refers to “deferred tax assets that are dependent on future profitability and arise from tempora...