‹ BANK 3.2.6 Capital adequacy ratios BANK 3.2.7 Regulatory capital › BANK Division 3.2.B Elements of regulatory capital BANK 3.2.7 Regulatory capital BANK 3.2.8 Common equity tier 1 capital BANK 3.2.9 Criteria for classification as common shares BANK 3.2.10 Additional tier 1 capital BANK 3.2.11 Criteria for inclusion in additional tier 1 capital BANK 3.2.12 Tier 2 capital BANK 3.2.13 Criteria for inclusion in tier 2 capital BANK 3.2.14 Requirements — loss absorption at point of non-viability BANK 3.2.14 Guidance ‹ BANK 3.2.6 Capital adequacy ratios BANK 3.2.7 Regulatory capital ›