Subject to the limits imposed in Article 66, the unconsolidated own funds of credit institutions shall consist of the following items:
(a) capital within the meaning of Article 22 of Directive 86/635/EEC, in so far as it has been paid up, plus the related share premium accounts, it fully absorbs losses in going concern situations, and in the event of bankruptcy or liquidation ranks after all other claims;
(b) reserves within the meaning of Article 23 of Directive 86/635/EEC and profits and losses brought forward as a result of the application of the final profit or loss;
(c) funds for general banking risks within the meaning of Article 38 of Directive 86/635/EEC;
(ca) instruments other than those referred to in point (a), which meet the requirements set out in points (a), (c), (d) and (e) of Article 63(2) and in Article 63a;
(d) revaluation reserves within the meaning of Article 33 of Directive 78/660/EEC;
(e) value adjustments within the meaning of Article 37(2) of Directive 86/6