S.L. 371.17 Art. 18Additional filters and deductions.

(1) The applicable percentage for the purposes of Article 481(1) of the CRR for the inclusion of unrealised gains measured at fair value in Tier 2 capital shall be:

(a) 80% for the period from 1 January 2014 to 31 December 2014;

(b) 60% for the period from 1 January 2015 to 31 December 2015;

(c) 40% for the period from 1 January 2016 to 31 December 2016; and

(d) 20% for the period from 1 January 2017 to 31 December 2017.

(2) The applicable percentage for the purposes of Article 481(2) of the CRR for the period from 1 January 2014 to 31 December 2014 shall be 50%.