Application and purpose of the rules in this section |
GENPRU 2.2.1 R to GENPRU 2.2.4 G |
BIPRU firms that only have simple types of capital resources (simple capital issuers) |
GENPRU 2.2.7 G |
Principles underlying the definition of capital resources |
GENPRU 2.2.8 G |
Which method of calculating capital resources applies to which type of firm |
GENPRU 2.2.17 R to GENPRU 2.2.19 R |
Purpose of the limits on the use of different forms of capital |
GENPRU 2.2.24 G |
Use of higher tier capital in lower tiers |
GENPRU 2.2.25 R to GENPRU 2.2.28 R |
Calculation of capital resources for BIPRU firms16 16 |
GENPRU 2.2.20 G to GENPRU 2.2.21 G; GENPRU 2 Annex 4 to GENPRU 2 Annex 6 |
Limits on the use of different forms of capital for BIPRU firms16 (certain types of capital resources cannot be used for certain purposes) 16 |
GENPRU 2.2.44 R8 to GENPRU 2.2.45 R; GENPRU 2.2.47 R to GENPRU 2.2.48 R 8 |
Limits on the use of different forms of capital for BIPRU firms16 (capital resources gearing rules) 16 |
GENPRU 2.2.29 R to GENPRU 2.2.31 G; GENPRU 2.2.46 R; GENPRU 2.2.50 R |
Example of how the capital resources calculation for BIPRU firms works |
GENPRU 2.2.51 G to GENPRU 2.2.59 G |
Capital used to meet the base capital resources requirement for BIPRU firms |
GENPRU 2.2.60 R to GENPRU 2.2.61 G12 |
12Notification of issuance of capital instruments. |
GENPRU 2.2.61A R to GENPRU 2.2.61H G |
Tier one capital instruments: general |
GENPRU 2.2.9 G to GENPRU 2.2.10 G; GENPRU 2.2.62 R to GENPRU 2.2.69 G; GENPRU 2.2.80 R to GENPRU 2.2.82 G |
8Tier one capital: payment of coupons (BIPRU firm only) |
GENPRU 2.2.69A R to GENPRU 2.2.69F G |
Core tier one capital: permanent share capital |
GENPRU 2.2.83 R to 10GENPRU 2.2.84A G10 |
10General conditions for eligibility of capital instruments as core tier one capital (BIPRU firm only) |
GENPRU 2.2.83A R to GENPRU 2.2.83D G; GENPRU 2.2.84A G |
10Core tier one capital: exception to eligibility criteria (building societies only) |
GENPRU 2.2.83E R to GENPRU 2.2.83H G |
Core tier one capital: profit and loss account and other reserves: material applicable to all firms |
GENPRU 2.2.85 R; GENPRU 2.2.87 R to GENPRU 2.2.89 G; GENPRU 2.2.91 G |
Core tier one capital: profit and loss account and other reserves: material specific to BIPRU firms |
GENPRU 2.2.86 R; GENPRU 2.2.90 R; GENPRU 2.2.92 G |
Core tier one capital: provisions relating to partnerships and limited liability partnerships |
GENPRU 2.2.93 R to GENPRU 2.2.100 R |
Core tier one capital: share premium account |
GENPRU 2.2.101 R |
Core tier one capital: externally verified interim net profits |
GENPRU 2.2.102 R to GENPRU 2.2.103 G |
8Hybrid capital (excluding issues through SPVs) (BIPRU firm only) |
GENPRU 2.2.115A R to GENPRU 2.2.119 G |
Hybrid capital8 (issues through SPVs) (BIPRU firm only)8 8 |
GENPRU 2.2.123 R to GENPRU 2.2.137 R |
Tier one capital: conversion ratio |
GENPRU 2.2.138 R to GENPRU 2.2.144 G |
Tier one capital: requirement to have sufficient unissued stock |
GENPRU 2.2.145 R |
Deductions from tier one capital resources |
GENPRU 2.2.155 R to GENPRU 2.2.156 G |
Tier two capital |
GENPRU 2.2.11 G; GENPRU 2.2.157 G to GENPRU 2.2.197 G |
Deductions from tier one capital resources and tier two capital resources |
16GENPRU 2.2.208 R to GENPRU 2.1.216G; GENPRU 2.2.217 R to GENPRU 2.2.220 R; GENPRU 2.2.236 R16 to GENPRU 2.2.240 G |
Tier three capital |
GENPRU 2.2.12 G; GENPRU 2.2.241 R to GENPRU 2.2.249 R |
Deductions from total capital resources |
GENPRU 2.2.14 G to GENPRU 2.2.16 G; GENPRU 2.2.259 R to GENPRU 2.2.62 R16 16 |
The effect of swaps |
GENPRU 2.2.198 R to GENPRU 2.2.201 R |
Step-ups (Tier one capital and tier two capital) |
GENPRU 2.2.76 R; GENPRU 2.2.146 R to GENPRU 2.2.154 G |
Redemption of tier one instruments |
GENPRU 2.2.64R (3); GENPRU 2.2.70 R to GENPRU 2.2.79 G |
8Purchases of tier one instruments: BIPRU firm only |
GENPRU 2.2.79A R to GENPRU 2.2.79H G; GENPRU 2.2.79L G10 |
Redemption of tier two instruments |
GENPRU 2.2.172 R to GENPRU 2.2.174 R; GENPRU 2.2.177 R to GENPRU 2.2.178 R (upper tier two instruments); GENPRU 2.2.194 R to GENPRU 2.2.197 G (lower tier two instruments) |
Non-standard capital instruments |
GENPRU 2.2.13 G |
Standard form documentation for subordinated debt |
GENPRU 2.2.164 G |
Public sector guarantees |
GENPRU 2.2.276 R16 |
18 |
18 1616 |
