+PART TWO OWN FUNDS AND ELIGIBLE LIABILITIES
---+TITLE I ELEMENTS OF OWN FUNDS
------+CHAPTER 1 Tier 1 capital
---------+Article 25 Tier 1 capital
------+CHAPTER 2 Common Equity Tier 1 capital
---------+Section 1 Common Equity Tier 1 items and instruments
------------+Article 26 Common Equity Tier 1 items
---------------+Article 26 1.
---------------+Article 26 2.
---------------+Article 26 3.
---------------+Article 26 4.
------------+Article 27 Capital instruments of mutuals, cooperative societies, savings institutions or similar institutions in Common Equity Tier 1 items
---------------+Article 27 1.
---------------+Article 27 2.
------------+Article 28 Common Equity Tier 1 instruments
---------------+Article 28 1.
---------------+Article 28 2.
---------------+Article 28 3.
---------------+Article 28 4.
---------------+Article 28 5.
------------+Article 29 Capital instruments issued by mutuals, cooperative societies, savings institutions and similar institutions
---------------+Article 29 1.
---------------+Article 29 2.
---------------+Article 29 3.
---------------+Article 29 4.
---------------+Article 29 5.
---------------+Article 29 6.
------------+Article 30 Consequences of the conditions for Common Equity Tier 1 instruments ceasing to be met
------------+Article 31 Capital instruments subscribed by public authorities in emergency situations
---------------+Article 31 1.
---------------+Article 31 2.
---------+Section 2 Prudential filters
------------+Article 32 Securitised assets
---------------+Article 32 1.
---------------+Article 32 2.
------------+Article 33 Cash flow hedges and changes in the value of own liabilities
---------------+Article 33 1.
---------------+Article 33 2.
---------------+Article 33 3.
---------------+Article 33 4.
------------+Article 34 Additional value adjustments
---------------+Article 34 1.
---------------+Article 34 2.
---------------+Article 34 3.
---------------+Article 34 4.
------------+Article 35 Unrealised gains and losses measured at fair value
---------+Section 3 Deductions from Common Equity Tier 1 items, exemptions and alternatives
------------+Sub-Section 1 Deductions from Common Equity Tier 1 items
---------------+Article 36 Deductions from Common Equity Tier 1 items
------------------+Article 36 1.
------------------+Article 36 2.
------------------+Article 36 3.
------------------+Article 36 4.
------------------+Article 36 5.
---------------+Article 37 Deduction of intangible assets
---------------+Article 38 Deduction of deferred tax assets that rely on future profitability
------------------+Article 38 1.
------------------+Article 38 2.
------------------+Article 38 3.
------------------+Article 38 4.
------------------+Article 38 5.
---------------+Article 39 Tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability
------------------+Article 39 1.
------------------+Article 39 2.
---------------+Article 40 Deduction of negative amounts resulting from the calculation of expected loss amounts
---------------+Article 41 Deduction of defined benefit pension fund assets
------------------+Article 41 1.
------------------+Article 41 2.
---------------+Article 42 Deduction of holdings of own Common Equity Tier 1 instruments
---------------+Article 43 Significant investment in a financial sector entity
---------------+Article 44 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
---------------+Article 45 Deduction of holdings of Common Equity Tier 1 instruments of financial sector entities
---------------+Article 46 Deduction of holdings of Common Equity Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
------------------+Article 46 1.
------------------+Article 46 2.
------------------+Article 46 3.
------------------+Article 46 4.
------------------+Article 46 5.
---------------+Article 47 Deduction of holdings of Common Equity Tier 1 instruments where an institution has a significant investment in a financial sector entity
---------------+Article 47a Non-performing exposures
------------------+Article 47a 1.
------------------+Article 47a 2.
------------------+Article 47a 3.
------------------+Article 47a 4.
------------------+Article 47a 5.
------------------+Article 47a 6.
------------------+Article 47a 7.
---------------+Article 47b Forbearance measures
------------------+Article 47b 1.
------------------+Article 47b 2.
------------------+Article 47b 3.
------------------+Article 47b 4.
---------------+Article 47c Deduction for non-performing exposures
------------------+Article 47c 1.
------------------+Article 47c 2.
------------------+Article 47c 3.
------------------+Article 47c 4.
------------------+Article 47c 4a.
------------------+Article 47c 5.
------------------+Article 47c 6.
------------+Sub-Section 2 Exemptions from and alternatives to deduction from Common Equity Tier 1 items
---------------+Article 48 Threshold exemptions from deduction from Common Equity Tier 1 items
------------------+Article 48 1.
------------------+Article 48 2.
------------------+Article 48 3.
------------------+Article 48 4.
---------------+Article 49 Requirement for deduction where consolidation, supplementary supervision or institutional protection schemes are applied
------------------+Article 49 1.
------------------+Article 49 2.
------------------+Article 49 3.
------------------+Article 49 4.
------------------+Article 49 5.
------------------+Article 49 6.
---------+Section 4 Common Equity Tier 1 capital
------------+Article 50 Common Equity Tier 1 capital
------+CHAPTER 3 Additional Tier 1 capital
---------+Section 1 Additional Tier 1 items and instruments
------------+Article 51 Additional Tier 1 items
------------+Article 52 Additional Tier 1 instruments
---------------+Article 52 1.
---------------+Article 52 2.
------------+Article 53 Restrictions on the cancellation of distributions on Additional Tier 1 instruments and features that could hinder the recapitalisation of the institution
------------+Article 54 Write down or conversion of Additional Tier 1 instruments
---------------+Article 54 1.
---------------+Article 54 2.
---------------+Article 54 3.
---------------+Article 54 4.
---------------+Article 54 5.
---------------+Article 54 6.
---------------+Article 54 7.
------------+Article 55 Consequences of the conditions for Additional Tier 1 instruments ceasing to be met
---------+Section 2 Deductions from Additional Tier 1 items
------------+Article 56 Deductions from Additional Tier 1 items
------------+Article 57 Deductions of holdings of own Additional Tier 1 instruments
------------+Article 58 Deduction of holdings of Additional Tier 1 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
------------+Article 59 Deduction of holdings of Additional Tier 1 instruments of financial sector entities
------------+Article 60 Deduction of holdings of Additional Tier 1 instruments where an institution does not have a significant investment in a financial sector entity
---------------+Article 60 1.
---------------+Article 60 2.
---------------+Article 60 3.
---------------+Article 60 4.
---------------+Article 60 5.
---------+Section 3 Additional Tier 1 capital
------------+Article 61 Additional Tier 1 capital
------+CHAPTER 4 Tier 2 capital
---------+Section 1 Tier 2 items and instruments
------------+Article 62 Tier 2 items
------------+Article 63 Tier 2 instruments
------------+Article 64 Amortisation of Tier 2 instruments
---------------+Article 64 1.
---------------+Article 64 2.
------------+Article 65 Consequences of the conditions for Tier 2 instruments ceasing to be met
---------+Section 2 Deductions from Tier 2 items
------------+Article 66 Deductions from Tier 2 items
------------+Article 67 Deductions of holdings of own Tier 2 instruments
------------+Article 68 Deduction of holdings of Tier 2 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
------------+Article 69 Deduction of holdings of Tier 2 instruments of financial sector entities
------------+Article 70 Deduction of Tier 2 instruments where an institution does not have a significant investment in a relevant entity
---------------+Article 70 1.
---------------+Article 70 2.
---------------+Article 70 3.
---------------+Article 70 4.
---------------+Article 70 5.
---------+Section 3 Tier 2 capital
------------+Article 71 Tier 2 capital
------+CHAPTER 5 Own funds
---------+Article 72 Own funds
------+CHAPTER 5a Eligible liabilities
---------+Section 1 Eligible liabilities items and instruments
------------+Article 72a Eligible liabilities items
---------------+Article 72a 1.
---------------+Article 72a 2.
------------+Article 72b Eligible liabilities instruments
---------------+Article 72b 1.
---------------+Article 72b 2.
---------------+Article 72b 3.
---------------+Article 72b 4.
---------------+Article 72b 5.
---------------+Article 72b 6.
---------------+Article 72b 7.
------------+Article 72c Amortisation of eligible liabilities instruments
---------------+Article 72c 1.
---------------+Article 72c 2.
---------------+Article 72c 3.
---------------+Article 72c 4.
------------+Article 72d Consequences of the eligibility conditions ceasing to be met
---------+Section 2 Deductions from eligible liabilities items
------------+Article 72e Deductions from eligible liabilities items
---------------+Article 72e 1.
---------------+Article 72e 2.
---------------+Article 72e 3.
---------------+Article 72e 4.
---------------+Article 72e 5.
------------+Article 72f Deduction of holdings of own eligible liabilities instruments
------------+Article 72g Deduction base for eligible liabilities items
------------+Article 72h Deduction of holdings of eligible liabilities of other G-SII entities
------------+Article 72i Deduction of eligible liabilities where the institution does not have a significant investment in G-SII entities
---------------+Article 72i 1.
---------------+Article 72i 2.
---------------+Article 72i 3.
---------------+Article 72i 4.
---------------+Article 72i 5.
------------+Article 72j Trading book exception from deductions from eligible liabilities items
---------------+Article 72j 1.
---------------+Article 72j 2.
---------------+Article 72j 3.
---------+Section 3 Own funds and eligible liabilities
------------+Article 72k Eligible liabilities
------------+Article 72l Own funds and eligible liabilities
------+CHAPTER 6 General requirements for own funds and eligible liabilities
---------+Article 73 Distributions on instruments
------------+Article 73 1.
------------+Article 73 2.
------------+Article 73 3.
------------+Article 73 4.
------------+Article 73 5.
------------+Article 73 6.
------------+Article 73 7.
---------+Article 74 Holdings of capital instruments issued by regulated financial sector entities that do not qualify as regulatory capital
---------+Article 75 Deduction and maturity requirements for short positions
---------+Article 76 Index holdings of capital instruments and of liabilities
------------+Article 76 1.
------------+Article 76 2.
------------+Article 76 3.
------------+Article 76 4.
---------+Article 77 Conditions for reducing own funds and eligible liabilities
------------+Article 77 1.
------------+Article 77 2.
---------+Article 78 Supervisory permission to reduce own funds
------------+Article 78 1.
------------+Article 78 2.
------------+Article 78 3.
------------+Article 78 4.
------------+Article 78 5.
---------+Article 78a Permission to reduce eligible liabilities instruments
------------+Article 78a 1.
------------+Article 78a 2.
------------+Article 78a 3.
---------+Article 79 Temporary waiver from deduction from own funds and eligible liabilities
------------+Article 79 1.
------------+Article 79 2.
---------+Article 79a Assessment of compliance with the conditions for own funds and eligible liabilities instruments
---------+Article 80 Continuing review of the quality of own funds and eligible liabilities instruments
------------+Article 80 1.
------------+Article 80 2.
------------+Article 80 3.
------------+Article 80 4.
---+TITLE II MINORITY INTEREST AND ADDITIONAL TIER 1 AND TIER 2 INSTRUMENTS ISSUED BY SUBSIDIARIES
------+Article 81 Minority interests that qualify for inclusion in consolidated Common Equity Tier 1 capital
---------+Article 81 1.
---------+Article 81 2.
------+Article 82 Qualifying Additional Tier 1, Tier 1, Tier 2 capital and qualifying own funds
------+Article 83 Qualifying Additional Tier 1 and Tier 2 capital issued by a special purpose entity
---------+Article 83 1.
---------+Article 83 2.
------+Article 84 Minority interests included in consolidated Common Equity Tier 1 capital
---------+Article 84 1.
---------+Article 84 2.
---------+Article 84 3.
---------+Article 84 4.
---------+Article 84 5.
---------+Article 84 6.
------+Article 85 Qualifying Tier 1 instruments included in consolidated Tier 1 capital
---------+Article 85 1.
---------+Article 85 2.
---------+Article 85 3.
------+Article 86 Qualifying Tier 1 capital included in consolidated Additional Tier 1 capital
------+Article 87 Qualifying own funds included in consolidated own funds
---------+Article 87 1.
---------+Article 87 2.
---------+Article 87 3.
------+Article 88 Qualifying own funds instruments included in consolidated Tier 2 capital
------+Article 88a Qualifying eligible liabilities instruments
------+Article 88b Undertakings in third countries
---+TITLE III QUALIFYING HOLDINGS OUTSIDE THE FINANCIAL SECTOR
------+Article 89 Risk weighting and prohibition of qualifying holdings outside the financial sector
---------+Article 89 1.
---------+Article 89 2.
---------+Article 89 3.
------+Article 90 Alternative to 1 250 % risk weight
------+Article 91 Exceptions
---------+Article 91 1.
---------+Article 91 2.

PART TWO OWN FUNDS AND ELIGIBLE LIABILITIES

PART TWO OWN FUNDS AND ELIGIBLE LIABILITIES

1. Overview

,
TITLE I ELEMENTS OF OWN FUNDS TITLE I ELEMENTS OF OWN FUNDS
TITLE II MINORITY INTEREST AND ADDITIONAL TIER 1 AND TIER 2 INSTRUMENTS ISSUED BY SUBSIDIARIES TITLE II MINORITY INTEREST AND ADDITIONAL TIER 1 AND TIER 2 INSTRUMENTS ISSUED BY SUBSIDIARIES
TITLE III QUALIFYING HOLDINGS OUTSIDE THE FINANCIAL SECTOR TITLE III QUALIFYING HOLDINGS OUTSIDE THE FINANCIAL SECTOR

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards