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Published in:
2016 | OriginalPaper | Chapter
CRR Additional Tier 1 Financial Instruments
Authors : Kamil Liberadzki, Marcin Liberadzki
Published in: Hybrid Securities
Publisher: Palgrave Macmillan UK
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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.