Article 68
CRR
Institutions shall make the deductions required by points (b), (c) and (d) of Article 66 in accordance with the following provisions: holdings of Tier 2 instruments shall be calculated on the basis of the gross long positions; holdings of Tier 2 own-fund insurance items and Tier 3 own-fund insurance items shall be treated as holdings of Tier 2 instruments for the purposes of deduction.
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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.