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).
Amended April 2011
April 2008
April 2008