Capital Adequacy是資本充足率，在CFA考試中這是CFA二級(jí)中的知識(shí)點(diǎn)，對于這個(gè)知識(shí)點(diǎn)你掌握的如何呢？跟著小編一起看看吧！
對于資本充足率，一方面基于風(fēng)險(xiǎn)需要對于riskier asset需要給與更高的權(quán)重；另一方面需要確定準(zhǔn)備的資本及加權(quán)風(fēng)險(xiǎn)資本。
在核算資本充足率時(shí)，不同的資本具有不同的層級(jí)設(shè)定，具體包括：
Common Equity Tier 1 Capital 普通股一級(jí)資本，包括common stock, issuance surplus related to common stock, retained earnings, accumulated other comprehensive income, and certain adjustments including the deduction of intangible assets and deferred tax assets.
Other tier 1 capital 其他一級(jí)資本，包括Capital includes other types of instruments issued by the bank that meet certain criteria.
Tier 2 Capital 二級(jí)資本，包括instruments that are subordinate to depositors and to general creditors of the bank, have an original minimum maturity of five years, and meet certain other requirements.
其中在巴塞爾協(xié)議三中，對于zui低資本率有相應(yīng)要求：
Common Equity Tier 1 Capital must be at least 4.5% of risk-weighted assets.
Total Tier 1 Capital must be at least 6.0% of risk-weighted assets.
Total Capital (Tier 1 Capital plus Tier 2 Capital) must be at least 8.0% of risk-weighted assets.
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