art_57__list_2

own shares at book value held by a credit institution; intangible assets within the meaning of Article 4(9) (‘Assets’) of Directive 86/635/EEC; material losses of the current financial year; holdings in other credit and financial institutions amounting to more than 10 % of their capital; subordinated claims and instruments referred to in Article 63 and Article 64(3) which a credit institution holds in respect of credit and financial institutions in which it has holdings exceeding 10 % of the capital in each case; holdings in other credit and financial institutions of up to 10 % of their capital, the subordinated claims and the instruments referred to in Article 63 and Article 64(3) which a credit institution holds in respect of credit and financial institutions other than those referred to in points (l) and (m) in respect of the amount of the total of such holdings, subordinated claims and instruments which exceed 10 % of that credit institution's own funds calculated before the deduction of items in points (l) to (p); participations within the meaning of Article 4(10) which a credit institution holds in: insurance undertakings within the meaning of Article 6 of Directive 73/239/EEC First Council Directive 73/239/EEC of 24 July 1973 on the coordination of laws, regulations and administrative provisions relating to the taking-up and pursuit of the business of direct insurance other than life assurance (OJ L 228, 16.8.1973, p. 3). Directive as last amended by Directive 2005/1/EC. , Article 4 of Directive 2002/83/EC Directive 2002/83/EC of the European Parliament and of the Council of 5 November 2002 concerning life assurance (OJ L 345, 19.12.2002, p. 1). Directive as last amended by Directive 2005/1/EC. or Article 1(b) of Directive 98/78/EC Directive 98/78/EC of the European Parliament and of the Council of 27 October 1998 on the supplementary supervision of insurance undertakings in an insurance group (OJ L 330, 5.12.1998, p. 1). Directive as last amended by Directive 2005/1/EC. , reinsurance undertakings within the meaning of Article 1(c) of Directive 98/78/EC, or insurance holding companies within the meaning of Article 1(i) of Directive 98/78/EC; each of the following items which the credit institution holds in respect of the entities defined in point (o) in which it holds a participation: instruments referred to in Article 16(3) of Directive 73/239/EEC, and instruments referred to in Article 27(3) of Directive 2002/83/EC; for credit institutions calculating risk-weighted exposure amounts under Section 3, Subsection 2, negative amounts resulting from the calculation in Annex VII, Part 1, point 36 and expected loss amounts calculated in accordance with Annex VII, Part 1 points 32 and 33; and the exposure amount of securitisation positions which receive a risk weight of 1250 % under Annex IX, Part 4, calculated in the manner there specified.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.