where the shares qualify as Common Equity Tier 1 items as laid down in Article 26 of Regulation (EU) No 575/2013 of the European Parliament and of the Council of an institution as defined in point (3) of Article 4(1) of that Regulation and result from the conversion of Additional Tier 1 instruments issued by that institution due to the occurrence of a trigger event as laid down in point (a) of Article 54(1) of that Regulation;
i gcás ina gcáilíonn na scaireanna mar ítimí Ghnáthchothromas Leibhéal 1 mar a leagtar síos in Airteagal 26 de Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle d’institiúid mar a shainmhínítear i bpointe (3) d'Airteagal 4(1)(3) den rialachán sin í agus ina dtagann siad mar thoradh ar chomhshó ar ionstraimí Breise Leibhéal 1 arna eisiúint ag an institiúid sin mar gheall ar tharlú eachtra tucaide mar a leagtar síos i bpointe (a) d'Airteagal 54(1) den Rialachán sin;