+Article 26 1.

Article 26 1.

Common Equity Tier 1 items of institutions consist of the following:

(a) 

capital instruments, provided that the conditions laid down in Article 28 or, where applicable, Article 29 are met;

(b) 

share premium accounts related to the instruments referred to in point (a);

(c) 

retained earnings;

(d) 

accumulated other comprehensive income;

(e) 

other reserves;

(f) 

funds for general banking risk.

The items referred to in points (c) to (f) shall be recognised as Common Equity Tier 1 only where they are available to the institution for unrestricted and immediate use to cover risks or losses as soon as these occur.

1. Áttekintés

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1.1 Hivatkozások

1.2 Azonosított követelmények

1.3 Kapcsolódó szabványok

2. Azonosított követelmények

Követelmények

3. Kapcsolódó szabványok

Szabványok