CA-2.4.23A
As of 1 January 2020, the calculation of the 15% limit will be subject to the following treatment: the sum of the three items below that remains recognised after the application of all regulatory adjustments must not exceed 15% of CET1d (See Appendix CA-3 for an example):
(a) Significant investments in the common shares of unconsolidated banks and other financial entities as referred to in Paragraph CA-2.4.20;
(b) Mortgage servicing rights (MSRs); and
(c) Deferred Tax Assets (DTAs) that arise from temporary differences.
January 2015