BWG CRR | Bankwesengesetz & Capital Requirements Regulation, Band 2
2. Aufl. 2018
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Art 26-31
Artikel 26
Posten des harten Kernkapitals
(1) Das harte Kernkapital eines Instituts umfasst folgende Posten:
Kapitalinstrumente, die die Voraussetzungen des Artikels 28, oder gegebenenfalls des Artikels 29 erfüllen,
das mit den Instrumenten nach Buchstabe a verbundene Agio,
Question ID: 2016_2808 Definition hartes Kernkapital
Share premium accounts are only allowed to count as own funds items if the instruments to which they relate themselves meet the eligibility criteria of the CRR. The CRR establishes a very close link between the capital instruments and the share premium related to these instruments. This is further illustrated by Article 30 of Regulation (EU) No 575/2013 (CRR) which states that when the requirements for the classification as CET1 under Article 28 CRR or, where applicable, Article 29 CRR are no longer satisfied, both the instrument and the related share premium account cease to qualify as CET1. A similar provision exists for AT1 and T2 (see Articles 55 and 65 CRR). Based on this, prior supervisory permission for the reduction, redemption or repurchase of share premium accounts is required, also where share premium would first (have to) be converted into rese...