(1) Liabilities shall be included in the amount of own funds and eligible liabilities of resolution entities only where they satisfy the conditions referred to in the following Articles of the Union Capital Requirements Regulation:
(b) Article 72b, other than point (d) of paragraph 2;
(2) Notwithstanding paragraph (1), where these Regulations refer to the requirements in Article 92a or 92b of the Union Capital Requirements Regulation, for the purpose of those Articles, eligible liabilities shall consist of those eligible liabilities which are defined in Article 72k of the Union Capital Requirements Regulation and determined in accordance with Chapter 5a of Title I of Part Two of that Regulation.
(3) Liabilities that arise from debt instruments with embedded derivatives, such as structured notes, that meet the conditions referred to in paragraph (1), except for point (l) of Article 72a(2) of the Union Capital Requirements Regulation, shall be included i
…