+Article 26 1.

Article 26 1.

Common Equity Tier 1 items of institutions consist of the following:

(a)

capital instruments, provided that the conditions laid down in Article 28 or, where applicable, Article 29 are met;

(b)

share premium accounts related to the instruments referred to in point (a);

(c)

retained earnings;

(d)

accumulated other comprehensive income;

(e)

other reserves;

(f)

funds for general banking risk.

The items referred to in points (c) to (f) shall be recognised as Common Equity Tier 1 only where they are available to the institution for unrestricted and immediate use to cover risks or losses as soon as these occur.

1. Übersicht

Bezeichnung	Regulierung

1.1 Referenzen

1.2 Identifizierte Anforderungen

1.3 Zugehörige Standards

2. Identifizierte Anforderungen

Anforderungen
Quelle	Anforderung

3. Zugehörige Standards

Standards
Quelle	Anforderung

Builddate: 01.01.2027 00:00:00 -Doknr: CELEX:32013R0575
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