(a) capital instruments, provided the conditions laid down in PIB Rule 3.13.3 are fully met;

(b) share premium accounts related to the instruments referred to in (a);

(c) retained earnings;

(d) accumulated other comprehensive income, as defined in the International Financial Reporting Standards; and

(e) other reserves which are required to be disclosed under International Financial Reporting Standards, excluding any amounts already included in accumulated other comprehensive income or retained earnings.