lexiara

Article 472 › 3

CRR

Institutions shall apply the following to the residual amount of losses of the current financial year referred to in point (a) of Article 36(1): (a) losses that are material are deducted from Tier 1 items; (b) losses that are not material are not deducted.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04