Shares of undertakings not referred to in points (a) and (b) of Article 89(1) shall not be included in calculating the eligible capital limits specified in that Article where any of the following conditions is met:
(a)
those shares are held temporarily during a financial assistance operation as referred to in Article 79;
(b)
the holding of those shares is an underwriting position held for five working days or fewer;
(c)
those shares are held in the own name of the institution and on behalf of others.