Article 51
Additional Tier 1 items
Additional Tier 1 items shall consist of the following:
(a) |
capital instruments, where the conditions laid down in Article 52(1) are met; |
(b) |
the share premium accounts related to the instruments referred to in point (a). |
Instruments included under point (a) shall not qualify as Common Equity Tier 1 or Tier 2 items.