Article 51
CRR
Additional Tier 1 items shall consist of the following: capital instruments, where the conditions laid down in Article 52(1) are met; 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.
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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.