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Accounting
Banking

Perpetual Capital Security

A capital security that does not have maturity date and the distribution payments (coupon, dividends) can be deferred at the...

Permanent Capital

The capital of a bank or financial institution that is long term or long-lasting as long as it is a...

Bank Capital

In simple terms, capital in a banking (a bank capital) represents the difference between a bank's assets and its liabilities,...

Capital

In simple terms, capital in a banking (a bank capital) represents the difference between a bank's assets and its liabilities,...

Discretionary Surplus Reserve

A type of surplus reserve (in turn, a component of tier-1 capital (core capital, or tranche-1)) that a bank, by...

Statutory Surplus Reserve

A component of surplus reserve, which is, in turn, a component of tier-1 capital (core capital, or tranche-1). Statutory surplus...

Surplus Reserve

A type of reserve that a bank sets aside and holds out of its net earnings in each and every...