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◷ New version from 01/01/2027 (not yet in force) · 15 changes · View as of 01/01/2027

Preamble
Recitals 136
Part I - GENERAL PROVISIONS (Article 1-24) 23
Part II - OWN FUNDS AND ELIGIBLE LIABILITIES (Article 25-91) 86
- Title I - ELEMENTS OF OWN FUNDS (Article 25-80) 73
  - Chapter 1 - Tier 1 capital (Article 25) 1
  - Chapter 2 - Common Equity Tier 1 capital (Article 26-50) 28
  - Chapter 3 - Additional Tier 1 capital (Article 51-61) 11
  - Chapter 4 - Tier 2 capital (Article 62-71) 10
    
    Section 1 - Tier 2 items and instruments (Article 62-65) 4
    
    Section 2 - Deductions from Tier 2 items (Article 66-70) 5
    
    Section 3 - Tier 2 capital (Article 71) 1
    
    Article 71 - Tier 2 capital
  - Chapter 5 - Own funds (Article 72) 1
  - Chapter 5A - Eligible liabilities (Article 72a-72l) 12
  - Chapter 6 - General requirements for own funds and eligible liabilities (Article 73-80) 10
- Title II - MINORITY INTEREST AND ADDITIONAL TIER 1 AND TIER 2 INSTRUMENTS ISSUED BY SUBSIDIARIES (Article 81-88b) 10
- Title III - QUALIFYING HOLDINGS OUTSIDE THE FINANCIAL SECTOR (Article 89-91) 3
Part III - CAPITAL REQUIREMENTS (Article 92-386) 389
Part IV - LARGE EXPOSURES (Article 387-403) 16
Part VI - LIQUIDITY (Article 411-428az) 70
Part VII - LEVERAGE (Article 429-429g) 8
Part SEVENA - REPORTING REQUIREMENTS (Article 430-430c) 3
Part VIII - DISCLOSURE BY INSTITUTIONS (Article 431-455) 37
Part IX - DELEGATED AND IMPLEMENTING ACTS (Article 456-464) 10
Part X - TRANSITIONAL PROVISIONS, REPORTS, REVIEWS AND AMENDMENTS (Article 465-520a) 94
Part XI - FINAL PROVISIONS (Article 521) 1
Annexes 4
Amending acts 21

Article 71 - Tier 2 capital

Article 71

Tier 2 capital

The Tier 2 capital of an institution shall consist of the Tier 2 items of the institution after the deductions referred to in Article 66 and the application of Article 79.

Official text · consolidated version 26/06/2026 (in force) Open full page ↗