CRR Additional Tier 1 Financial Instruments

  • Kamil Liberadzki
  • Marcin Liberadzki

Abstract

Items categorized as AT1 instruments also serve the purpose of loss absorption on a going-concern basis. These items are capital instruments that meet conditions set out in CRR Article 52 and share premium accounts related to such instruments, as provided for in CRR Article 51. It is important to note that the goal of categorizing items in a Tier-based system is to the separation of those items: instruments qualified as AT1 items do not qualify to be designated as CET1 or T2 instruments.

Keywords

Europe Income Marketing Assure Expense 

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Copyright information

© Kamil Liberadzki and Marcin Liberadzki 2016

Authors and Affiliations

  • Kamil Liberadzki
    • 1
  • Marcin Liberadzki
    • 1
  1. 1.Warsaw School of EconomicsPoland

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