capital which have additional conditions that a write-down/ a write-off may be performed after the capital decrease and in the proportion that is not more than the capital decrease or instruments that have

fund of funds (FoFs) with investments in the underlying fund ≥ 5% of the underlying fund NAV. Where the NAV of the underlying funds on any days or in five consecutive business days decrease more than two

fund of funds (FoFs) with investments in the underlying fund ≥ 5% of the underlying fund NAV. Where the NAV of the underlying funds on any days or in five consecutive business days decrease more than two

/ a write-off may be performed after the capital decrease and in the proportion that is not more than the capital decrease or instruments that have been converted. [2]   Only subordinated instruments

restricted for RIETs such as hotel and hospital, the variable rent portion dependent on the lessee's business performance must be less than 50% of the fixed rent. The lessee shall not use the leased real