CRR › Article 91
Article 91 Exceptions
official text, verbatim
1
Shares of undertakings not referred to in points (a) and (b) of Article 89(1) shall not be included in calculating the eligible capital limits specified in that Article where any of the following conditions is met:
1(a)
those shares are held temporarily during a financial assistance operation as referred to in Article 79;
1(b)
the holding of those shares is an underwriting position held for five working days or fewer;
1(c)
those shares are held in the own name of the institution and on behalf of others.
2
Shares which are not financial fixed assets as referred to in Article 35(2) of Directive 86/635/EEC shall not be included in the calculation specified in Article 89.