Qualifying Additional Tier 1, Tier 1, Tier 2 capital and qualifying own funds shall comprise the minority interest, Additional Tier 1 or Tier 2 instruments, as applicable, plus the related retained earnings and share premium accounts, of a subsidiary where the following conditions are met:

1. (a)

   the subsidiary is either of the following:

   1. (i)

      F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

   2. (ii)

      F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

   3. (iia)

      F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

   4. (iib)

      F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

   5. (iic)

      F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

   6. (iii)

      an intermediate financial holding company in a third country that is subject to prudential requirements F3which are as stringent as those applied to credit institutions of that third country and F4which the F5Treasury haveF6determined in accordance with Article 107(4) F7... are at least equivalent to those of this Regulation;

2. (b)

   F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. (c)

   F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .