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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Tier 2 capital ： ウィキペディア英語版 Tier 2 capital Tier 2 capital, or supplementary capital, include a number of important and legitimate constituents of a bank's capital base.〔(Basel II: International Convergence of Capital Measurement and Capital Standards: A Revised Framework - Comprehensive Version )〕 These forms of banking capital were largely standardized in the Basel I accord, issued by the Basel Committee on Banking Supervision and left untouched by the Basel II accord. National regulators of most countries around the world have implemented these standards in local legislation. In the calculation of regulatory capital, Tier 2 is limited to 100% of Tier 1 capital. ==Undisclosed Reserves== Undisclosed reserves are not common, but are accepted by some regulators where a bank has made a profit but this has not appeared in normal retained profits or in general reserves of the bank. They must be accepted by the bank's supervisory authorities. Many countries do not accept this as an accounting concept or a legitimate form of capital. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tier 2 capital」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.