Updated 04/10/2024
In force

Version from: 09/07/2024
Amendments (2)
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Article 62 - Tier 2 items

Attention! This article will be amended on 01/01/2025. Please consult Regulation 2024/1623 to review the changes that will be made to the article.

Article 62

Tier 2 items

Tier 2 items shall consist of the following:

(a) 

capital instruments where the conditions set out in Article 63 are met, and to the extent specified in Article 64;

(b) 

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

(c) 

for institutions calculating risk-weighted exposure amounts in accordance with Chapter 2 of Title II of Part Three, general credit risk adjustments, gross of tax effects, of up to 1,25 % of risk-weighted exposure amounts calculated in accordance with Chapter 2 of Title II of Part Three;

(d) 

for institutions calculating risk-weighted exposure amounts under Chapter 3 of Title II of Part Three, positive amounts, gross of tax effects, resulting from the calculation laid down in Articles 158 and 159 up to 0,6 % of risk-weighted exposure amounts calculated under Chapter 3 of Title II of Part Three.

Items included under point (a) shall not qualify as Common Equity Tier 1 or Additional Tier 1 items.