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一项新的金融工具会计准则的实施在影响银行会计资本的同时,往往也影响到银行的监管资本。监管资本与会计资本既有联系,也有区别。监管资本是银行为达到监管要求而必须持有的资本,各国银行监管部门对监管资本的构成和标准都有明确的要求。银行的监管资本状况直接关系到银行面临
The implementation of a new accounting standard for financial instruments often affects the bank’s regulatory capital while affecting the accounting capital of the bank. Regulatory capital and accounting capital both, there are differences. Regulatory capital is the capital that banks must hold to meet regulatory requirements. The regulatory authorities in various countries have clear requirements on the composition and standards of regulatory capital. The regulatory capital of the bank is directly related to the bank