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.
一級資本;核心一級資本;普通股本;有形普通股本——有太多計算銀行資本的方法被人們濫用一氣。由於缺乏一致認同的標準,銀行會選擇能讓自己看起來最光鮮的定義,問題也因此被放大。據推測,巴塞爾銀行監管委員會(Basel Committee on Banking Supervision)將於日內製定新的相關規則。因此,對銀行資本金有一個清晰的概念十分重要。
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