Institutions shall subtract the expected loss amounts calculated in accordance with Article 158 (5),158(5), (6) and (10) from the general and specific credit risk adjustments andin accordance with Article 110, additional value adjustments in accordance with Articles 34 and 110105 and other own funds reductions related to thesethose exposures.exposures except for the deductions made in accordance with point (m) Article 36(1). Discounts on balance sheet exposures purchased when in default in accordance with Article 166(1) shall be treated in the same manner as specific credit risk adjustments. Specific credit risk adjustments on exposures in default shall not be used to cover expected loss amounts on other exposures. Expected loss amounts for securitised exposures and general and specific credit risk adjustments related to thesethose exposures shall not be included in thisthat calculation.