+Artikel 27 Zu den Posten des harten Kernkapitals zählende Kapitalinstrumente von Gegenseitigkeitsgesellschaften, Genossenschaften, Sparkassen und ähnlichen Instituten
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Artikel 27 Zu den Posten des harten Kernkapitals zählende Kapitalinstrumente von Gegenseitigkeitsgesellschaften, Genossenschaften, Sparkassen und ähnlichen Instituten

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1. Übersicht

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Article 27 1.

Common Equity Tier 1 items shall include any capital instrument issued by an institution under its statutory terms provided that the following conditions are met:

(a) 

the institution is of a type that is defined under applicable national law and which competent authorities consider to qualify as any of the following:

(i) 

a mutual;

(ii) 

a cooperative society;

(iii) 

a savings institution;

(iv) 

a similar institution;

▼M17 —————

▼C2

(b) 

the conditions laid down in Articles 28 or, where applicable, Article 29, are met.

Those mutuals, cooperative societies or savings institutions recognised as such under applicable national law prior to 31 December 2012 shall continue to be classified as such for the purposes of this Part, provided that they continue to meet the criteria that determined such recognition.
Article 27 2.
EBA shall develop draft regulatory technical standards to specify the conditions according to which competent authorities may determine that a type of undertaking recognised under applicable national law qualifies as a mutual, cooperative society, savings institution or similar institution for the purposes of this Part.

EBA shall submit those draft regulatory technical standards to the Commission by 28 July 2013.

Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.

1.1 Referenzen

1.2 Identifizierte Anforderungen

1.3 Zugehörige Standards

2. Identifizierte Anforderungen

Anforderungen

3. Zugehörige Standards

Standards
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