PD-1.3.10
All banks must disclose the amount of Tier One Capital with separate disclosures of:
a) Paid-up share capital/common stock;
b) Breakdown of Reserves and Retained Earnings;
c) Minority interests in the equity of subsidiaries;
d) Innovative capital instruments;
e) Other capital instruments such as subordinated debt or hybrid capital instruments;
f) Regulatory deductions from Tier One Capital (see CA-2 for guidance);
April 2008