Article 477 › 4
CRR
Institutions shall apply the following to the residual amount of the items referred to in points (c) and (d) of Article 66: (a) the amount relating to direct holdings that is required to be deducted in accordance with points (c) and (d) of Article 66 is deducted half from Tier 1 items and half from Tier 2 items; (b) the amount relating to indirect and synthetic holdings that is required to be deducted in accordance with points (c) and (d) of Article 66 is not be deducted and is subject to a risk weight under Chapter 2 or 3 of Title II of Part Three and the requirements laid down in Title IV of Part Three, as applicable.
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Source: EUR-Lex CELLAR · retrieved 2026-09-04