(12)In order to avoid regulatory arbitrage and ensure a harmonised application of the capital requirements rules in the Union, it is important to ensure that there is a uniform approach concerning the deduction from own funds of certain items like losses for the current financial year, deferred tax assets that rely on future profitability, and defined benefit pension fund assets.
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New version applies from 13/04/2015 — introduced by Commission Delegated Regulation (EU) 2015/488.
62 provisions change.
Later versions: 22/06/2015, 07/07/2015, 23/12/2020, 09/05/2023.
Recital 12 changes in this version: compare with the current text.