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The Board received no comments objecting to allowing credit unions to use the look-through approaches, and has decided to retain the option of using the gross-up approach in this final The final rule incorporates the relevant text of § 324.53 into NCUA&aposs regulations instead of simply citing to FDIC&aposs regulations and makes other minor conforming edits. In response to the comments received, the Board has also added language in paragraph (b)(2)(ii) of appendix A below to clarify which holding repor
Sometimes, it includes instruments which are initially issued with interest obligation (e.g. debentures) but the same later be converted into capital.
A revaluation reserve is a created when a company has an asset revalued and an increase in value is brought to account. A simple example may be where a bank owns the land and building of its headquarters and bought them for $100 a century ago. A current revaluation is very likely to show a large increase in value. The increase would be added to a revaluation reserve.Tier 2 capital, or supplementary capital, comprises undisclosed reserves, revaluation reserves, general provisions, hybrid instruments and subo