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sócmhainní nach n-asbhaintear i gcur i bhfeidhm Airteagal 39 de CRR (ró-íocaíochtaí cánach, tabhairt siar caillteanais cánach agus sócmhainní cánach iarchurtha nach bhfuil ag brath ar bhrabúsacht todhchaí), Airteagal 41 de CRR (sócmhainní ciste pinsin le sochar sainithe), Airteagal 46 de CRR (infheistíochtaí neamhshuntasacha in CET1 d’eintitis earnála airgeadais), Airteagal 48 (sócmhainní cánach iarchurtha agus infheistíochtaí díreacha, indíreacha agus sintéiseacha in ionstraimí CET1 ó eintitis san earnáil airgeadais suas leis an tairseach sainmhínithe), Airteagal 49 de CRR agus Airteagal 471 de CRR (rannpháirtíochtaí in eintitis árachais cibé acu a dhéantar maoirseacht ar eintitis árachais nó nach ndéantar faoin treoir ilchuideachta), Airteagal 60 agus Airteagal 475 CRR (infheistíochtaí neamhshuntasacha agus suntasacha díreacha, indíreacha agus sintéiseacha in CET1, ionstraimí breise Leibhéal 1 (AT1) agus Leibhéal 2 (T2) arna n-eisiúint ag eintitis san earnáil airgeadais), Airteagal 70 (sealúchais neamhshuntasacha agus suntasacha, dhíreacha, indíreacha agus shealúchais de T2 (T2) arna n-eisiúint ag eintiteas san earnáil airgeadais) nuair nach sanntar d’aicmí risíochta eile, agus do shealúchais cháilitheacha lasmuigh den earnáil airgeadais nuair nach bhfuil siad ualaithe 1250 % ó thaobh priacal (agus pointe (k) d’Airteagal 36 de Chaibidil 1 de Theideal I de Chuid a Dó de CRR á chur i bhfeidhm).
assets not deducted in application of Article 39 CRR (tax overpayments, tax loss carrybacks and deferred tax assets that do not rely on future profitability), Article 41 CRR (defined benefit pension fund assets), Article 46 CRR (non-significant investments in CET1 of financial sector entities), Article 48 CRR (deferred tax assets and direct, indirect and synthetic investments in CET1 instruments of financial sector entities up to the defined threshold), Article 49 CRR and Article 471 CRR (participations in insurance entities whether or not insurance entities are supervised under the conglomerate directive), Article 60 CRR and Article 475 CRR (non-significant and significant direct, indirect and synthetic investments in CET1, additional tier 1 (AT1) and Tier 2 (T2) instruments issued by financial sector entities), Article 70 CRR (insignificant and significant direct, indirect and synthetic holdings of T2 (T2) issued by a financial sector entity) when not allocated to other exposure classes, and to qualifying holdings outside the financial sector when they are not 1250 % risk-weighted (in application of point (k) of Article 36 of Chapter 1 of Title I of Part Two CRR).