Article 82
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: the subsidiary is either of the following: an institution; an undertaking that is subject by virtue of applicable national law to the requirements of this Regulation and Directive 2013/36/EU; the subsidiary is included fully in the scope of consolidation pursuant to Chapter 2 of Title II of Part One; those instruments are owned by persons other than the undertakings included in the consolidation pursuant to Chapter 2 of Title II of Part One.
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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.