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Rahapesu Andmebüroo · 31. oktoober 2025
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- 14. november 2025
Sisu (failidest)
Saatja: Liliana Neves Vilas Boas <[email protected]>
Saaja: rahapesu - RAB, Internal - Compliance Team*, xMoney Finance
Teema: Clarification on Common Equity Tier 1 (Article 36) – Treatment of Current Year Profit
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Dear Rahapesu,
I am writing to request clarification regarding the treatment of the current financial year’s result in the calculation of Own Funds, specifically under the “Deductions from Common Equity Tier 1 items” as set out in Article 36 of the Regulation.
Article 36(1)(a) states that institutions shall deduct “losses for the current financial year” from Common Equity Tier 1 items.
Our question concerns the case where the institution presents a profit in the current financial year:
In such a situation, should any amount be considered or deducted under this point, or would the deduction apply only when there are current-year losses?
Your guidance on the correct interpretation would be greatly appreciated.
Sincerely,
[Uma imagem com Gráficos, símbolo, Saturação de cores, roxo Descrição gerada automaticamente]
Liliana Neves Vilas Boas
Finance Manager | xMoney.com<http://www.xmoney.com/>
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