This summary outlines the composition of Additional Tier 1 (AT1) items as delineated in regulatory provisions. AT1 instruments are primarily constituted of capital instruments that comply with the criteria established in Article 52(1). Additionally, the share premium accounts associated with these instruments are acknowledged as part of AT1.

It is crucial to recognise that the instruments under point (a) are distinctly classified and do not qualify as Common Equity Tier 1 (CET1) or Tier 2 capital items. This separation ensures that the regulatory framework maintains a clear hierarchy of capital classifications within financial institutions.