According to Article 151(1) CRR "the risk-weighted exposure amounts for credit risk for exposures belonging to one of the exposure classes referred to in points (a) to (e) and (g) of 147(2) shall, unless deducted from own funds, be calculated in accordance with Sub-section 2 except where those exposures are deducted from Common Equity Tier 1 items, Additional Tier 1 items or Tier 2 items." However, Article 166 CRR under the IRB Approach does not allow for the adjustment of the exposure value for any deductions under Article 36(1)(m) CRR, dissimilar to Article111(1) CRR under the Standardised Approach ("...accounting value remaining after...amounts deducted in accordance with point (m) Article 36(1)..."). Therefore, the question is whether the applicable amounts of insufficient coverage for non-performing exposures belonging to one of the exposure classes referred to in points (a) to (e) and (g) of 147(2) that have been deducted from CET1 items, in accordance with Article 36(1)(m) CRR, qualify as 'exposures deducted from own funds' or 'exposures deducted from Common Equity Tier 1 items, Additional Tier 1 items or Tier 2 items, for the purpose of Article151(1) CRR. Since the exposure value determined in accordance with Article166 CRR is not adjusted for the deduction of Article 36(1)(m) CRR, ensuring inclusion of the deducted amount in the exposure value for the purpose of calculating Expected Loss Amounts, we would expect an adjustment at the level of risk-weighted exposure amounts to avoid additional capital requirements for unexpected losses for (part of) exposures already deducted from CET1.