Capital adequacy and Unattributable input VAT: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
m (Add headers.)
 
imported>Doug Williamson
m (Category added 8/10/13)
 
Line 1: Line 1:
1. ''Bank regulation - capital requirements.''
VAT which cannot be attributed directly either to exempt supplies nor to taxable supplies.
 
Capital adequacy is the system of regulating banks (and other financial institutions) by requiring them to maintain minimum acceptable levels - and types - of capital, adequate to absorb their potential credit losses and other trading losses.
 
 
2. ''BIS - capital requirements.''
 
The term 'capital adequacy' also refers to the prevailing minimum amount of risk weighted capital that banks are required to maintain in proportion to the risk assets that they assume, normally used in connection with the requirements laid down internationally by the Bank for International Settlements (BIS) and monitored by domestic central banks.
 
Historically, the BIS capital adequacy standard was 8%.
 
Under the Basel III framework this standard is increased (strengthened) substantially - very roughly doubled - and its measurement is refined.  
 


== See also ==
== See also ==
* [[Bank for International Settlements]]
* [[Input tax]]
* [[Basel II]]
* [[VAT]]
* [[Basel 2.5]]
* [[Basel III]]
* [[Capital Adequacy Directive]]
* [[Capital Requirements Directive]]
* [[Common equity]]
* [[Countercyclical buffer]]
* [[Economic capital]]
* [[IRB]]
* [[IRRBB]]
* [[GCLAC]]
* [[ICAAP]]
* [[Microprudential]]
* [[Pillar 1]]
* [[Pillar 2]]
* [[Pillar 3]]
* [[Primary Loss Absorbing Capital]]
* [[Regulatory capital]]
* [[Reserve requirements]]
* [[RWAs]]
* [[Settlement risk]]
* [[Slotting]]


[[Category:Compliance_and_audit]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 09:32, 8 October 2013

VAT which cannot be attributed directly either to exempt supplies nor to taxable supplies.

See also