Art. 30

(Art. 23 FinIA)

The following shall be deducted when calculating the level of capital adequacy:

1. the loss carried forward and the loss for the current financial year;
2. any unsecured valuation adjustments and provisions for the current financial year;
3. in the case of loans in accordance with Article 29 paragraph 3: 20% of the original nominal amount per year for the last five years prior to repayment;
4. intangible assets (including start-up and organisational costs as well as goodwill) with the exception of software;
5. in the case of a company limited by shares and a partnership limited by shares: the shares which they hold in the company at their own risk;
6. in the case of a limited liability company: the capital contribution which it holds in the company at its own risk;
7. the carrying amount of participations.