Qualifying AT1, T1, T2 Capital and qualifying Capital Resources must include the minority interest, AT1, T1 or T2 Capital instruments, as applicable, plus the related retained earnings and Share premium accounts of a Subsidiary only where 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
(c) those instruments are owned by Persons other than the Undertakings included in the Financial Group.