Minority interests must include the CET1 Capital instruments, plus the related retained earnings and Share premium accounts of a Subsidiary, only where all of the following conditions are met:
(a) the Subsidiary is one of the following:
(i) an Authorised Person; or
(ii) a regulated entity;
(b) the Subsidiary is a member of the Financial Group and included in the scope of consolidated supervision in accordance with Chapter 8; and
(c) those CET1 Capital instruments are owned by Persons other than the Undertakings included in the Financial Group.