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Accounting
Banking

Access Product

A payment instrument that allows a bank's customers to access their deposit accounts and to transfer deposited funds in and...

Ancillary Capital

A layer of capital (for a bank or financial institution) that consists of junior debt (more subordinated, and with quality...

Tertiary Capital

A layer of capital (for a bank or financial institution) that consists of junior debt (more subordinated, and with quality...

Tier-3 Capital

A layer of capital (for a bank or financial institution) that consists of junior debt (more subordinated, and with quality...

Regulatory Trigger

The situation that arises when a regulator considers a bank to be no longer viable (point of non-viability, PONV), setting...

Capital Requirements

The amount of capital a bank or other financial institution (a regulated entity) has to hold, at all times, as...

Capital Base

The amount of capital a bank or other financial institution (a regulated entity) has to hold, at all times, as...

AT1 Capital

It stands for additional tier-1 capital; a layer of capital whereby an entity can absorb losses on a going-concern basis,...

Regulatory Capital

The amount of capital a bank or other financial institution (a regulated entity) has to hold, at all times, as...

General Risk Reserve

A type of general reserve (statutory reserve) that a bank creates, for risk coverage purposes, by appropriations from net profits...