Article 82
Qualifying Additional Tier 1, Tier 1, Tier 2 capital and qualifying own funds
Qualifying Additional Tier 1, Tier 1, Tier 2 capital and qualifying own funds shall comprise the minority interest, Additional Tier 1 or Tier 2 instruments, as applicable, plus the related retained earnings and share premium accounts, of a subsidiary where the following conditions are met:
(a) |
the subsidiary is either of the following:
|
(b) |
the subsidiary is included fully in the scope of consolidation pursuant to Chapter 2 of Title II of Part One; |
(c) |
those instruments are owned by persons other than the undertakings included in the consolidation pursuant to Chapter 2 of Title II of Part One. |