Own-fund items are classified into Tiers 1 to 3 by permanent availability and subordination, considering duration, incentives to redeem, mandatory servicing costs and encumbrances. Undertakings classify items using the delegated list; items not on it are assessed and classified by the undertaking subject to supervisory approval. Specific items (surplus funds, trustee-held letters of credit, mutual shipowner calls) have prescribed tiers.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.