The eligible liabilities items as defined under Article 72c encompass instruments that comply with specific conditions in Article 72b, excluding any that qualify as Common Equity Tier 1, Additional Tier 1, or Tier 2 items. Additionally, Tier 2 instruments with a residual maturity of at least one year are included, provided they meet necessary criteria.

However, a range of liabilities are explicitly excluded from this classification, including covered deposits, short-term liabilities, secured liabilities, and certain obligations arising from fiduciary relationships. Notably, liabilities related to employee remuneration and trade creditors critical to operational functions also fall outside the eligible framework, ensuring clarity in compliance requirements.