Tier one equity; core tier one equity; common equity; tangible common equity – too many ways to count bank capital are carelessly thrown around. Problems are amplified by a lack of agreed standards while banks choose definitions that show themselves in the best light. The Basel Committee on Banking Supervision is supposedly days away from deciding new rules. A clear understanding of bank capital, therefore, is essential.
一级资本;核心一级资本;普通股本;有形普通股本——有太多计算银行资本的方法被人们滥用一气。由于缺乏一致认同的标准,银行会选择能让自己看起来最光鲜的定义,问题也因此被放大。据推测,巴塞尔银行监管委员会(Basel Committee on Banking Supervision)将于日内制定新的相关规则。因此,对银行资本金有一个清晰的概念十分重要。
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