tier two capital
- (1) (in ELM) the tier two capital of an ELMI calculated in accordance with ELM 2.4 (Calculation of initial capital and own funds).14
- (2) (in26 BIPRU, GENPRU and INSPRU26) an item of capital that is specified in stages G (Upper tier two capital) 26or H (Lower tier two capital) 26of the capital resources table 26 .144