+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 I ELEMENTS OF OWN FUNDS

TITLE I ELEMENTS OF OWN FUNDS

1. Overview

,
CHAPTER 1 Tier 1 capital CHAPTER 1 Tier 1 capital
CHAPTER 2 Common Equity Tier 1 capital CHAPTER 2 Common Equity Tier 1 capital
CHAPTER 3 Additional Tier 1 capital CHAPTER 3 Additional Tier 1 capital
CHAPTER 4 Tier 2 capital CHAPTER 4 Tier 2 capital
CHAPTER 5 Own funds CHAPTER 5 Own funds
CHAPTER 5a Eligible liabilities CHAPTER 5a Eligible liabilities
CHAPTER 6 General requirements for own funds and eligible liabilities CHAPTER 6 General requirements for own funds and eligible liabilities

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards