'profit' has the same meaning as under the applicable accounting framework

'goodwill' has the same meaning as under the applicable accounting framework

an exposure which is considered to be impaired in accordance with the applicable accounting framework

'temporary differences' has the same meaning as under the applicable accounting framework

of which: classified as liabilities under applicable accounting standards

the amount of deferred tax liabilities as recognised under the applicable accounting framework

of which: classified as equity under applicable accounting standards

'deferred tax liabilities' has the same meaning as under the applicable accounting framework

'deferred tax assets' has the same meaning as under the applicable accounting framework

It should be possible to apply the rules in this field irrespective of the applicable accounting framework.

they are classified as equity within the meaning of the applicable accounting framework

'intangible assets' has the same meaning as under the applicable accounting framework and includes goodwill

'share premium account' has the same meaning as under the applicable accounting framework

Accounting value of all investments in the securitisation entities as defined in paragraph 36, according to the applicable accounting framework.

The valuation of assets and off-balance sheet items shall be effected in accordance with the applicable accounting framework.