By way of derogation from points (71)(a)(ii) and (b)(ii) of Article 4(1), eligible capital may include Tier 2 capital up to the following amounts:
(a)
100 % of Tier 1 capital during the period from 1 January 2014 to 31 December 2014;
(b)
75 % of Tier 1 capital during the period from 1 January 2015 to 31 December 2015;
(c)
50 % of Tier 1 capital during the period from 1 January 2016 to 31 December 2016.