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mutual society share

    101a share, excluding a deferred share issued by a credit union,115 which:

      1. (a) meets the requirements for common equity Tier 1 capital instruments under article 28 or 29; and
      1. (b) is issued by an institution which is of a type listed in article 27;

    in each case of the Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012.