CRR › Article 58
Article 58 Deduction of holdings of Additional Tier 1 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
official text, verbatim
Institutions shall make the deductions required by points (b), (c) and (d) of Article 56 in accordance with the following:
(a)
holdings of Additional Tier 1 instruments shall be calculated on the basis of the gross long positions;
(b)
Additional Tier 1 own-fund insurance items shall be treated as holdings of Additional Tier 1 instruments for the purposes of deduction.