Capital Adequacy是資本充足率，在CFA考試中這是CFA二級中的知識點，對于這個知識點你掌握的如何呢？跟著小編一起看看吧！
對于資本充足率，一方面基于風險需要對于riskier asset需要給與更高的權(quán)重；另一方面需要確定準備的資本及加權(quán)風險資本。
在核算資本充足率時，不同的資本具有不同的層級設(shè)定，具體包括：
Common Equity Tier 1 Capital 普通股一級資本，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 其他一級資本，包括Capital includes other types of instruments issued by the bank that meet certain criteria.
Tier 2 Capital 二級資本，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.
以上是【資本充足率】的全部解答，如果想要學習更多關(guān)于【CFA】的知識，歡迎大家持續(xù)關(guān)注融躍教育CFA官網(wǎng)！有什么問題可以在線咨詢。
