EBU Single Rulebook Q&A 13 September 2013 2013_245 Inclusion of incurred (IFRS) CVA in the IRB Provision shortfall calculation

Can the incurred CVA charge related to IRB exposures be treated as an eligible provision for the purposes of calculating the own funds reduction for IRB provision shortfall (per Article 159 of Regulation (EU) No 575/2013 (CRR))? Article 159 of CRR states that "other own funds reductions related to these exposures" can be included in the calculation of the IRB provision shortfall.