BANK 3.2.23 Form of adjustments

Adjustments to CET 1 capital must be made in accordance with this Subdivision. Regulatory adjustments are generally in the form of deductions, but they may also be in the form of recognition or derecognition of items in the calculation of a firm’s capital.

Derived from QFCRA RM/2014-2 (as from 1st January 2015).