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FCA Handbook
Glossary
upper tier two capital

upper tier two capital

(1) (in ELM) the upper tier two capital of an ELMI calculated in accordance with ELM 2.4 (Calculation of initial capital and own funds).3 11

(2) (in PRU ) an item of capital that is specified in stage G of the table in PRU 2.2.14 R.11.

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upper tier two capital