BANK 3.2.20 Introduction

(1) Regulatory adjustments to a banking business firm’s capital may be required to avoid double-counting, or artificial inflation, of its capital. They may also be required in relation to assets that cannot readily be converted into cash.
(2) Adjustments can be made to all 3 categories of regulatory capital, but most of them are to CET 1 capital.
Derived from QFCRA RM/2014-2 (as from 1st January 2015).