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The cross-reference to where expected losses are defined was changed from Section 3 of Chapter 3 of Title I to Section 3 of Chapter 3 of Title II of Part Three.
Cited: Art. 40, v1 (external, EUR-Lex) · Art. 40, v2 (external, EUR-Lex)
v1 is the previous version, v2 this one.
Text from EUR-Lex, before and after
Previous version 32013R0575 → this version, detected 13 August 2026 02013R0575-20130628
Article 40
Deduction of negative amounts resulting from the calculation of expected loss amounts
The amount to be deducted in accordance with point (d) of Article 36(1) shall not be reduced by a rise in the level of deferred tax assets that rely on future profitability, or other additional tax effects, that could occur if provisions were to rise to the level of expected losses referred to in Section 3 of Chapter 3 of Title I. II of Part Three.