Tier 1 Capital 一級資本

Tier 1 Capital 一級資本
Core capital under the Basel Accords.

A bank's capital was defined as comprising two tiers. Tier 1 ("core") capital included the book value of common stock, non-cumulative perpetual preferred stock and published reserves from post-tax retained earnings. Tier 2 ("supplementary") capital was deemed of lower quality. It included, subject to various conditions, general loan loss reserves, long-term subordinated debt and cumulative and/or redeemable preferred stock. A maximum of 50% of a bank's capital could comprise tier 2 capital.

核心資本又叫一級資本(Tier 1 capital)和產權資本，是指權益資本和公開儲備，它是銀行資本的構成部分，至少要佔資本總額的50%，不得低於兌現金融資產總額的4%。核心資本包括實收資本、資本公積、盈餘公積、未分配利潤、普通股、優先股、儲務賬戶等。附屬資本主要包括一般損失準備金、混合債務工具和次級債券。

《巴塞爾協議》中規定，簽署國銀行資本充足率要求達到8%即銀行的最低資本限額為銀行風險資產的8%，核心資本充足率達到4%即核心資本不能低於風險資產的4%。[@more@]