PRU 3.10.2

Past version: effective from 09/03/2020 - 08/03/2020
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CET1 Capital consists of the sum of the following capital elements:

(a) capital instruments, provided the conditions laid down in Rule 3.10.3 are fully met;
(b) Share premium accounts related to the instruments referred to in (a);
(c) retained earnings;
(d) accumulated other comprehensive income, as defined in the International Financial Reporting Standards; and
(e) other reserves which are required to be disclosed under International Financial Reporting Standards, excluding any amounts already included in accumulated other comprehensive income or retained earnings.