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+Article 477 2. |
Article 477 2.Institutions shall apply the following to the residual amount of items referred to in point (a) of Article 66:
(a)
direct holdings of own Tier 2 instruments are deducted at book value from Tier 2 items;
(b)
indirect and synthetic holdings of own Tier 2 instruments, including own Tier 2 instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation are not deducted and are risk weighted in accordance with Chapter 2 or 3 of Title II of Part Three and subject to the requirements of Title IV of Part Three, as applicable. 1. Prezentare generală
1.1 Referințe1.2 Cerințe identificate1.3 Standarde asociate2. Cerințe identificate
3. Standarde asociate
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