406

Both of the limits mentioned in Article 82(3) refer to eligible Tier 1 not available Tier 1. Eligible Tier 1 own funds can have no more than 20 % of the items referred to in points (a) to (d) of Article 82(3) of Commission Delegated Regulation 2015/35 (restricted own fund items). This is provided for in Article 82(3) where it states ‘within the limits referred to in point (a) of paragraph 1and point (a) of paragraph 2’, since both these paragraphs refer to the eligible amount of Tier 1 items.