Requirement (Basel II)
Capital structure disclosure
Requirements - Basel II
Description
Description
Qualitative Disclosures:
(a) Summary information on the terms and conditions of the main features of all capital instruments, especially in the case of innovative, complex or hybrid capital instruments.
Quantitative Disclosures:
(b) The amount of Tier 1 capital, with separate disclosure of:
• paid-up share capital/common stock;
• reserves;
• minority interests in the equity of subsidiaries;
• innovative instruments;
• other capital instruments;
• surplus capital from insurance companies;
• regulatory calculation differences deducted from Tier 1 capital; and
• other amounts deducted from Tier 1 capital, including goodwill and investments.
(c) The total amount of Tier 2 and Tier 3 capital.
(d) Other deductions from capital.
(e) Total eligible capital.