EBU Single Rulebook Q&A 14 May 2014 2014_1189 Deduction of IRB Shortfall to Own Funds

In what cell, if any, of CA1 shall institutions deduct half of the amount of the IRB shortfall of credit risk adjustments to expected losses in T2 capital? According to Article 36.º (1) (d), institutions are required to deduct the referred amount to own funds (namely CET1). However, Article 472.