Examples of Additional Tier 1 instruments in a sentence
Furthermore, institutions shall disclose a description of the main features of the Common Equity Tier 1 and Additional Tier 1 instruments and Tier 2 instruments issued by the institution.
Closure of path will take place whilst repairs are carried out to safety fencing, broken by fly tip incident.• Report received on two tree trunks on footpath from Winehouse Lane to Satmar.
AT 1 Instruments means any (directly or indirectly issued) capital instruments of the Issuer that qualify (or would qualify if the Issuer was subject to the CRR) as Additional Tier 1 instruments pursuant to Article 52 of the CRR, including any capital instruments that qualify as Additional Tier 1 instruments pursuant to transitional provisions under the CRR.
In contrast to the situation in the Netherlands, the deductibility in France of interest on Additional Tier 1 instruments (such as the Notes) does not present the same discriminatory characteristics, as it is based on common French legal, accounting and tax law principles rather than legislation specific to banks and insurance companies, and tax deductions on similar instruments are recorded by French companies that are neither banks nor insurance companies.
The Issuer is not aware of any proposal to specifically limit the deductibility of interest on Additional Tier 1 instruments in France.