1.

Common Equity Tier 1 items of institutions consist of the following: capital instruments, provided the conditions laid down in Article 28 or, where applicable, Article 29 are met; share premium accounts related to the instruments referred to in point (a); retained earnings; accumulated other comprehensive income; other reserves; funds for general banking risk. The items referred to in points (c) to (f) shall be recognised as Common Equity Tier 1 only where they are available to the institution for unrestricted and immediate use to cover risks or losses as soon as these occur.

DIRECTIVE 2013/36/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.