(k)

the exposure amount of the following items which qualify for a risk weight of 1250 %, where the institution deducts that exposure amount from the amount of Common Equity Tier 1 items as an alternative to applying a risk weight of 1250 %: qualifying holdings outside the financial sector; securitisation positions, in accordance with Article 243(1)(b), Article 244(1)(b) and Article 258; free deliveries, in accordance with Article 379(3); positions in a basket for which an institution cannot determine the risk weight under the IRB Approach, in accordance with Article 153(8); equity exposures under an internal models approach, in accordance with Article 155(4).

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.