Version in force , Modified +155 −140§
Amended by Regulation (EU) 2024/1623 32024R1623 on EUR-Lex (external, EUR-Lex) · Regulation (EU) 2024/2987 32024R2987 on EUR-Lex (external, EUR-Lex) · Regulation (EU) 2024/2795 32024R2795 on EUR-Lex (external, EUR-Lex)
Explanation, written by a model and checked against the cited text
Point (d) now refers to the IRB excess, calculated in accordance with Article 159, rather than positive amounts resulting from the calculation laid down in Articles 158 and 159.
The cross-reference to the chapter governing risk-weighted exposure amounts is also reworded from "under Chapter 3 of Title II of Part Three" to "in accordance with Part Three, Title II, Chapter 3", including in the 0,6% cap clause.
Cited: Art. 62, v1 (external, EUR-Lex) · Art. 62, v2 (external, EUR-Lex)
v1 is the previous version, v2 this one.
Text from EUR-Lex, before and after
Previous version, in force 9 July 2024 02013R0575-20240709 → this version, in force 1 January 2025 02013R0575-20250101
Article 62
Tier 2 items
Tier 2 items shall consist of the following:
(a) capital instruments where the conditions set out in Article 63 are met, and to the extent specified in Article 64;
(b) the share premium accounts related to instruments referred to in point (a);
(c) for institutions calculating risk-weighted exposure amounts in accordance with Chapter 2 of Title II of Part Three, general credit risk adjustments, gross of tax effects, of up to 1,25 % of risk-weighted exposure amounts calculated in accordance with Chapter 2 of Title II of Part Three;
(d) for institutions calculating risk-weighted exposure amounts under Chapter 3 of Title II of in accordance with Part Three, positive amounts, Title II, Chapter 3, the IRB excess, where applicable, gross of tax effects, resulting from the calculation laid down calculated in Articles 158 and 159 accordance with Article 159, of up to 0,6 % of risk-weighted exposure amounts calculated under in accordance with Part Three, Title II, Chapter 3 of Title II of Part Three. 3.
Items included under point (a) shall not qualify as Common Equity Tier 1 or Additional Tier 1 items.