Article 36

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• 2013_258 Applicable basis for determining deferred tax assets to be deducted from CET1
• 2014_986 Application transitional provisions: Deduction half from Tier 1 and half from Tier 2
• 2017_3225 Deduction of deferred tax assets
• 2019_4517 Transactions in the banking book where no strike is available

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• 2013_624 Inclusion of indirect holdings in the large exposures regime
• 2013_9 Synthetic holdings
• 2016_2785 Short positions in financial institution capital instruments
• 2017_3132 Deduction from CET1 of significant holdings in financial sector entities (FSE) and protection acquired to limit downside investment exposure
• 2017_3292 Commitment to buy newly issued shares and synthetic holding deduction
• 2017_3543 Deduction requirements in accordance with Article 36(1) (f), (h) and (i) CRR: Netting of long and short positions in intermediate entities in the context of Article 15e (7) of Delegated Regulation (EU) No 241/2014 (“RTS Own Funds”)
• 2020_5567 Interplay between Article 13a of Commission Delegated Regulation (EU) No 241/2014 as regards the deduction of software assets from Common Equity Tier 1 (CET1) items and Article 37(a) of Regulation (EU) No 575/2013 (CRR)
• 2020_5128 Deduction of pledged own shares from Common Equity Tier 1 items
• 2020_5171 Deduction of software
• 2022_6379 Interaction of Articles 36(1)(f) and 42 of CRR regarding equity-settled share-based payments
• 2021_5785 Underlying exposures of securitisations and calculation of the applicable amount of insufficient coverage for NPE for the purpose of calculating deductions from CET1 items