Article 82 Description Qualifying Additional Tier 1, Tier 1, Tier 2 capital and qualifying own funds Main content Qualifying Additional Tier 1, Tier 1, Tier 2 capital and qualifying own funds shall comprise the minority interest, Additional Tier 1 or Tier 2 instruments, as applicable, plus the related retained earnings and share premium accounts, of a subsidiary where the following conditions are met:(a) the subsidiary is either of the following:(i) an institution;(ii) an undertaking that is subject by virtue of applicable national law to the requirements of this Regulation and Directive 2013/36/EU;(b) the subsidiary is included fully in the scope of consolidation pursuant to Chapter 2 of Title II of Part One;(c) those instruments are owned by persons other than the undertakings included in the consolidation pursuant to Chapter 2 of Title II of Part One.