+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

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1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe

3. Standarde asociate

Standarde