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Art. 39 – Further deductions according to threshold 2

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Art. 39

Further deductions according to threshold 2

1

The bank must separately deduct from its CET1 capital the following amounts that exceed threshold 2:

a.

mortgage servicing rights; and

b.

deferred tax assets (DTAs) due to temporary differences.

2

Amounts below the threshold shall be treated in accordance with Article 40.

Legal act context
SR 952.03 · CAO · Ordinance · Ordinance of 1 June 2012 on the Capital Adequacy and Risk Diversification of Banks and Securities Firms (Capital Adequacy Ordinance, CAO)
Structure path
Title 2 Eligible Capital and Additional Loss-Absorbing Capital Chapter 2 Calculation Section 4 Adjustments
Language
English (en)
Data status
2025-01-24

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