(a)

the gross exposure amount shall be calculated as the accounting value of the asset item related to the exposure secured by immovable property and any undrawn but committed amount that, once drawn, would increase the exposure value of the exposure which is secured by immovable property; that gross exposure amount shall be calculated without taking into account: specific credit risk adjustments in accordance with Article 110; additional value adjustments in accordance with Article 34 related to the non-trading book business of the institution; amounts deducted in accordance with Article 36(1), point (m); and other own funds reductions related to the asset item;

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.