Article 475 › 4
CRR
Institutions shall apply the following to the residual amount of the items referred to in points (c) and (d) of Article 56: (a) the amount relating to direct holdings required to be deducted in accordance with points (c) and (d) of Article 56 are deducted half from Tier 1 items and half from Tier 2 items; (b) the amount relating to indirect and synthetic holdings required to be deducted in accordance with points (c) and (d) of Article 56 shall not be deducted and shall be subject to a risk weight in accordance with Chapter 2 or 3 of Title II of Part Three and to the requirements of Title IV of Part Three, as applicable.
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Source: EUR-Lex CELLAR · retrieved 2026-09-04