Article 48 Description Threshold exemptions from deduction from Common Equity Tier 1 items Links Question & Answers Source EUR-Lex Question & Answers Paragraph All Links 2013_14 Grandfathering of own funds instruments 2014_980 Netting of DTAs and DTLs 1 2013_221 Exemptions from deduction for CET1 items 4 2020_5664 Simultaneous applicability of non-deduction exemptions under Articles 48 and 49 CRR regarding equity exposures on insurance holdings where an institution has a significant investment