AICPA and Capital securities: Difference between pages

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1.  ''US.''
''Bank supervision - capital adequacy''.


American Institute of Certified Public Accountants.
Capital securities are securities issued by a regulated institution, which are eligible for inclusion in its capital, for capital adequacy assessment purposes.




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


Association of International Certified Professional Accountants.
Eligible capital securities include perpetual subordinated capital securities and contingent convertible capital securities.




== See also ==
==See also==
* [[Association of International Certified Professional Accountants]]
*[[Capital]]
* [[Attestation]]
*[[Capital adequacy]]
* [[CGMA]]
*[[Contingent convertible capital]]
* [[CPA]]
*[[Hybrid]]
* [[SSAE]]
*[[Instrument]]
*[[Perpetual bond]]
*[[Security]]
*[[Subordinated debt]]


[[Category:Ethics]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Latest revision as of 17:19, 24 January 2024

Bank supervision - capital adequacy.

Capital securities are securities issued by a regulated institution, which are eligible for inclusion in its capital, for capital adequacy assessment purposes.


Both the quality and the quantity of capital required have been increased very significantly over time.

Eligible capital securities include perpetual subordinated capital securities and contingent convertible capital securities.


See also