PD-1.3.12
All banks must disclose the amount of Tier One Capital with separate disclosures of:
a) Issued and Paid-up share capital/common stock and any
changes since the last reporting period;
b) Breakdown of reserves and retained earnings;
c) Minority interests in the equity of subsidiaries;
d) Innovative capital or equity-related instruments;
e) Other capital instruments; and
f) Regulatory deductions from Tier One Capital (see CA-2 for
guidance).
April 2008