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; and
(f) Regulatory deductions from Tier One Capital (see CA-2 for guidance).
Amended: April 2011
Amended October 2010
April 2008
Amended October 2010
April 2008