20. Additionally, AT1 instruments should be treated in the same way regardless of whether or not …

Additionally, AT1 instruments should be treated in the same way regardless of whether or not they are affected by the limits set out in Article 486 of Regulation (EU) No 575/2013.

(¹ ) For the purposes of these guidelines, all the amounts of items calculated as own funds according to the limits provided for in Part 10, Chapter 2 of the CRR are subject to the same treatment.

1. Overview

1.1 References

• Article 486 Limits for grandfathering of items within Common Equity Tier 1, Additional Tier 1 and Tier 2 items

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/