This document outlines the criteria for categorising capital instruments as Common Equity Tier 1 items issued by various types of institutions, such as mutuals and cooperative societies, under relevant national law. It stipulates that these entities must be recognised prior to 31 December 2012 and continue to meet specific eligibility criteria.

Furthermore, the European Banking Authority (EBA) is tasked with developing regulatory technical standards to assist competent authorities in defining what constitutes a mutual, cooperative society, savings institution, or similar for regulatory purposes. These standards are due to be submitted to the Commission by 28 July 2013, with the Commission holding the authority to adopt them.