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 in accordance with Part Three, Title II, Chapter 3, the IRB excess, where applicable, gross of tax effects, calculated in accordance with Article 159, of up to 0,6 % of risk-weighted exposure amounts calculated in accordance with Part Three, Title II, Chapter 3.
Items included under point (a) shall not qualify as Common Equity Tier 1 or Additional Tier 1 items.