Capital securities and Remeasurement: Difference between pages

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''Bank supervision - capital adequacy''.
1. ''Financial reporting''.  


Capital securities are securities issued by a regulated institution, which are eligible for inclusion in its capital, for capital adequacy assessment purposes.
A reassessment of the value of an asset or liability already recorded in an entity's financial records.




Both the quality and the quantity of capital required have been increased very significantly over time.
2. ''Foreign currency accounting''.  


Eligible capital securities include perpetual subordinated capital securities and contingent convertible capital securities.
The retranslation of foreign currency denominated assets and liabilities to a reporting entitity's functional currency at a financial reporting period end date.




Capital instruments which will no longer qualify, but which used to be eligible in the past, are being phased out over a 10-year horizon from 2013 to 2022.
== See also ==
 
* [[Currency]]
 
* [[Financial reporting]]
==See also==
* [[Foreign exchange]]
*[[Capital]]
* [[Other comprehensive income]]
*[[Capital adequacy]]
* [[Revaluation]]
*[[Contingent convertible capital]]
*[[Hybrid]]
*[[Instrument]]
*[[Perpetual bond]]
*[[Security]]
*[[Subordinated debt]]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Revision as of 15:48, 22 October 2020

1. Financial reporting.

A reassessment of the value of an asset or liability already recorded in an entity's financial records.


2. Foreign currency accounting.

The retranslation of foreign currency denominated assets and liabilities to a reporting entitity's functional currency at a financial reporting period end date.


See also

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