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Accounting
Banking

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...

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...