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FCA Handbook
Glossary
lower tier two capital

lower tier two capital

(1) (in ELM) the lower tier two capital of an ELMI calculated in accordance with ELM 2.4 (Calculation of initial capital and own funds).13

(2) (in22 BIPRU, GENPRU and INSPRU 22) an item of capital that is specified in stage H of the capital resources table (Lower tier two capital)22.13

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lower tier two capital