+Article 490 5.

Article 490 5.

The items shall qualify as Tier 2 items with their recognition reduced in accordance with Article 484(5) until the date of their effective maturity, and shall not qualify as Tier 2 items thereafter, where:

(a) 

the institution was able to exercise a call with an incentive to redeem on or after 1 January 2013;

(b) 

the institution did not exercise the call on the date of their effective maturity;

(c) 

the conditions set out in Article 63 are not met from the date of effective maturity of the items.

1. Overview

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards