一级资本的中文解释

也称核心资本(core capital)，基本上等于银行的股本加累积盈余减去无形资产(如商誉)。 根据国际清算银行为商业银行制定的资本充足率标准(1988年推出的巴塞尔资本协议)，银行的资本不得低于整体风险资产的8%，其中至少一半必须是一级资本，其余由补充性资本即二级资本组成。二级资本包括一般性的坏账准备(非针对特定贷款的坏账拨备)、次级债券及集债务和股票特征于一身的混合型金融工具如可赎回优先股。

Tier One的英文解释

Also known as core capital, this comprises equity, disclosed reserves and retained earnings. Under capital adequacy standards set for commercial banks by the Bank for International Settlements, at least half of the 8 percent of capital required to be set against risk-weighted assets must be tier one or core capital. Supplementary capital, or tier two, constitutes the rest. This includes undisclosed reserves, general provisions against loan losses, subordinated term debt and hybrid capital instruments combining characteristics of debt and equity.

• commercial [kə´mə:ʃəl]   a.商业的 n.广告节目   (初中英语单词)
• international [,intə´næʃənəl]   a.国际的，世界的   (初中英语单词)
• equity [´ekwiti]   n.公平；公正   (英语六级单词)
• earnings [´ə:niŋz]   n.收益；报酬；获得   (英语六级单词)
• hybrid [´haibrid]   n.杂种；混合物   (英语六级单词)