, ( ) , .
, : , , .
, , , .
, , , . , . . .
, , .
. .
1988 . (International Convergence of Capital Measurement and Capital Standards).
:
1) I (), :
- ( );
- ;
- (disclosed reserves)
- , , , , , .
2) II () :
- (undisclosed reserves) , ;
- , , ( ) (revaluation reserves).
-
- (general provisions/general loss reserves), . 1,25 % , ;
|
|
- 1,5 % , , -2 %; (hybrid debt capital instruments).
- ,
-
- . 50% I .
() 215- 10.02.03 . : .
, , , , , , .
, .
1991 . . , , , , 8 %. , , , . . , , .