Article 43 Significant investment in a financial sector entity

the institution owns more than 10 % of the Common Equity Tier 1 instruments issued by that entity;

the institution has close links with that entity and owns Common Equity Tier 1 instruments issued by that entity;

the institution owns Common Equity Tier 1 instruments issued by that entity and the entity is not included in consolidation pursuant to Chapter 2 of Title II of Part One but is included in the same accounting consolidation as the institution for the purposes of financial reporting under the applicable accounting framework.