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 underin Chapteraccordance 3 of Title II ofwith Part Three, positiveTitle amounts,II, Chapter 3, the IRB excess, where applicable, gross of tax effects, resulting from the calculation laid downcalculated in Articlesaccordance 158with andArticle 159159, of up to 0,6 % of risk-weighted exposure amounts calculated underin 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.