II. Tier Capital Supply
C 52/2017 STA Effective from 1/12/2022- 1. Scope of Application
- 2. Eligible Capital
- 2.1 Component of Capital
- 2.2 Capital Buffers:
- 2.3 Common Equity Tier 1
- 2.4 Additional Tier 1 Capital
- 2.5 Tier 2 Capital
- 2.6 Additional Criteria for AT1 and Tier 2 Instruments: Minimum Requirements to Ensure Loss Absorbency at the Point of Non-Vability.
- 2.7 Minority Interest (i.e. Non-Controlling Interest) and Other Capital Issued Out of Consolidated Subsidiaries
- 3. Regulatory Adjustments
- 3.1 Goodwill and Other Intangibles
- 3.2 Deferred Tax Assets
- 3.3 Cash Flow Hedge Reserve
- 3.4 Gain on Sale Related to Securitization Transactions
- 3.5 Cumulative Gains and Losses Due to Changes in Own Credit Risk on Fair Valued Financial Liabilities
- 3.6 Defined Benefit Pension Fund Assets and Liabilities
- 3.7 Investments in Own Shares (Treasury Stock)
- 3.8 Reciprocal Cross Holdings in the Capital of Banking, Financial and Insurance Entities
- 3.9 Investments in the Capital of Banking, Securities, Financial and Insurance Entities Where the Bank Owns up to 10% of the Issued Common Share Capital of the Entity
- 3.10 Significant Investments in the Capital of Banking, Securities, Financial and Insurance Entities That are Outside the Scope of Regulatory Consolidation
- 4. Threshold Deductions
- 5. Significant Investments in Commercial Entities
- 6. Transitional Arrangements
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