Significant investment in a financial sector entity
Article 43
For the purposes of deduction, a significant investment of an institution in a financial sector entity shall arise where any of the following conditions is met: (a) the institution owns more than 10 % of the Common Equity Tier 1 instruments issued by that entity; (b) the institution has close links with that entity and owns Common Equity Tier 1 instruments issued by that entity; (c) the institution owns Common Equity Tier 1 instruments issued by that entity and the entity is not included in consolidation pursuant to Chapter 2 of Title II of Part One but is included in the same accounting consolidation as the institution for the purposes of financial reporting under the applicable accounting framework.