BANK 3.2.10 Additional tier 1 capital

Additional tier 1 capital is the sum of the following elements:

(a) instruments issued by a banking business firm that satisfy the criteria in rule 3.2.11 for inclusion in additional tier 1 capital (and are not included in CET 1 capital);
(b) share premium resulting from the issue of instruments included in additional tier 1 capital;

Note Share premium is also known as stock surplus and constitutes additional paid-in capital.
(c) instruments, issued by consolidated subsidiaries of the firm and held by third parties, that satisfy the criteria in rule 3.2.17 for inclusion in additional tier 1 capital (and are not included in CET 1 capital);
(d) regulatory adjustments applied in the calculation of additional tier 1 capital in accordance with Division 3.2.D.
Derived from QFCRA RM/2014-2 (as from 1st January 2015).