Tier 2 items are qualifying instruments and subordinated loans, related share premium and, within limits, general credit risk adjustments (standardised approach) or the IRB excess. Instruments must be directly issued and fully paid, not owned or funded by the institution, rank below eligible liabilities instruments, be unsecured and unguaranteed by group entities, have an original maturity of at least five years with no incentive to redeem early, and be callable only at the issuer's option, not before five years and with Article 77 permission. In the last five years before maturity only an amortised amount (the carrying amount at the start of that period, reduced pro rata by remaining days) counts as Tier 2.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.