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Banking

Core Capital

A layer of capital (for a bank or financial institution) that consists of common equity, minority interests, eligible noncumulative preferred...

Gone Concern Capital

A layer of capital (for a bank or financial institution) consisting of items such as revaluation reserves, subordinated debt, hybrid...

Contingent Capital

The predefined conversion of a specific percentage of a bank's or an institution’s debt securities into equity securities. It is...

Equity

In accounting, equity has specific meanings depending on context. Most commonly, it refers to the difference between an entity's assets...

Additional Paid-up Share Capital

Additionally issued paid-up share capital. A classification of share capital that represents the additional amount that is received from an...

Further Issue of Share Capital

Additionally issued paid-up share capital. A classification of share capital that represents the additional amount that is received from an...

Paid-up Share Capital

A classification of share capital that represents the amount that is received from an entity's shareholders in exchange for the...

Core Tier-1 Capital

A layer of capital (for a bank or financial institution) that consists of common equity, minority interests, eligible noncumulative preferred...

Tier-1 Capital

A layer of capital (for a bank or financial institution) that consists of common equity, minority interests, eligible noncumulative preferred...

Mezzanine Capital

A distinct sub-asset class (actually, a type of private equity) that is used to fill the funding gap between senior...