The introduction of the new NSFR requirements in June 2021 saw the modification of that which was formerly permissible for reporting purposes (namely, the inclusion of the amortised value of tier 2 capital instruments as a component of Available Stable Funding, as Art. 427(1)(a)(ii) related to tier 2 capital instruments and not items), to an apparent exclusion from tier 2 for the purposes of satisfying the minimum requirements newly stipulated under Art. 428b within Art. 428o(c) as the former related to tier 2 items.  Can amortised amounts of tier 2 be included among other capital instruments (for the purpose of addressing Art. 428o (d))?