CA-5.5.20
The equity exposures of a bank are considered material if their aggregate value exceeds, on average over the prior year, 10% of bank's Tier 1 plus Tier 2 capital. This materiality threshold is lowered to 5% of a bank's Tier 1 plus Tier 2 capital if the equity portfolio consists of less than 10 individual holdings. CBB may use lower materiality thresholds in future.
Apr 08