1. The full amount of Tier 2 instruments with a residual maturity of more than five years shall qualify as Tier 2 items.
2. The extent to which Tier 2 instruments qualify as Tier 2 items during the final five years of maturity of the instruments is calculated by multiplying the result derived from the calculation referred to in point (a) by the amount referred to in point (b) as follows:
(a) the carrying amount of the instruments on the first day of the final five-year period of their contractual maturity divided by the number of days in that period;
(b) the number of remaining days of contractual maturity of the instruments.