Capital Conservation Buffer and Capital Gains Tax: Difference between pages

Revision as of 14:12, 23 October 2012

(CGT). A UK tax charged on capital gains, when an asset is disposed of.

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-(CCB).
+(CGT).
+A UK tax charged on capital gains, when an asset is disposed of.
-The Capital Conservation Buffer is a macroprudential [[capital adequacy]] requirement for all banks to build up an additional loss-absorbing capital cushion to improve their resilience to stresses.
-The idea is for banks to build up the loss-absorbing cushions outside periods of stress, to be drawn down if losses are incurred in the future.
-Under Basel III the CCB is 2.5% of risk weighted assets.
-(Capital Conservation Buffer is sometimes abbreviated to 'CCoB'.)
 == See also ==
-* [[Basel III]]
+* [[Annual exempt amount]]
-* [[Capital adequacy]]
+* [[Capital gain]]
-* [[Capital buffer]]
+* [[Exempt gain]]
-* [[Countercyclical buffer]]
+* [[Indexation Allowance]]
-* [[CRD IV]]
+* [[Wealth tax]]
-* [[Macroprudential]]
-* [[Stress]]
-* [[Total Loss Absorbing Capacity]]
-[[Category:Accounting,_tax_and_regulation]]
-[[Category:The_business_context]]