capital reserves
61Augmentation de capital — Une augmentation du capital social d une entreprise, ou plus simplement une augmentation de capital, est une opération financière et comptable consistant à augmenter le montant du capital social de cette entreprise, ce qui peut être effectué de… …
62Tier 1 capital — Regulatory capital requirements are designed to ensure that a bank maintains sufficient capital to absorb any losses it incurs while remaining able to pay creditors and depositors. The basic concept is that if a bank has enough of the right type… …
63Return of capital — (ROC) refers to payments back to capital owners (shareholders, partners, unitholders) that exceed the growth (net income/taxable income) of a business. It should not be confused with return on capital which measures a rate of return . The ROC… …
64Tier 2 capital — See Tier 1 capital. Tier 2 is a bank s supplementary capital and includes revaluation reserves, general provisions and some classes of subordinated debt. It is divided into lower and upper tiers: • Lower Tier 2 capital is relatively standard in… …
65Tier 1 Capital Ratio — A comparison between a banking firm s core equity capital and total risk weighted assets. A firm s core equity capital is known as its Tier 1 capital and is the measure of a bank s financial strength based on the sum of its equity capital and… …
66Tier 1 Common Capital Ratio — A measurement of a bank s core equity capital compared with its total risk weighted assets. This is the measure of a bank s financial strength. The Tier 1 common capital ratio excludes any preferred shares or non controlling interests when… …
67Augmentation De Capital — Une augmentation du capital social d une entreprise est la mise sur le marché d une partie des capitaux propres de cette entreprise. Sommaire 1 Modalités de l opération 2 Conséquences 3 Voir aussi …
68Augmentations de capital — Augmentation de capital Une augmentation du capital social d une entreprise est la mise sur le marché d une partie des capitaux propres de cette entreprise. Sommaire 1 Modalités de l opération 2 Conséquences 3 Voir aussi …
69Core Capital — The minimum amount of capital that a thrift bank, such as a savings bank or savings and loan company, must have on hand in order to comply with Federal Home Loan Bank regulations. Core capital consists of equity capital and declared reserves. The …
70distributable reserves — Under section 236 of the Companies Act 1985 distributable profit is the profit shown in the latest statutory accounts after deductions or adding any reserves or deficit carried forward from earlier years (and having taken out of account any… …
