Qualifying Additional Tier 1, Tier 1, Tier 2 capital and qualifying own funds shall comprise the minority interest, Additional Tier 1 or Tier 2 instruments, as applicable, plus the related retained earnings and share premium accounts, of a subsidiary where the following conditions are met:
(a)
the subsidiary is either of the following:
(i)
an institution;
(ii)
an undertaking that is subject by virtue of applicable national law to the requirements of this Regulation and Directive 2013/36/EU;
(b)
the subsidiary is included fully in the scope of consolidation pursuant to Chapter 2 of Title II of Part One;
(c)
those instruments are owned by persons other than the undertakings included in the consolidation pursuant to Chapter 2 of Title II of Part One.