Kapitaltäckningsgrad

Kapitaltäckningsgrad is a financial metric used to assess the solvency of a financial institution, primarily banks. It measures a bank's available capital in relation to its risk-weighted assets. The purpose of capital adequacy is to protect depositors and ensure the stability of the financial system by requiring banks to hold a certain amount of capital to absorb unexpected losses.

The calculation of kapitaltäckningsgrad typically involves dividing the bank's eligible capital (Tier 1 and Tier 2 capital) by its total risk-weighted assets. Risk-weighted assets are calculated by assigning different risk weights to various types of assets based on their perceived credit risk. For example, government bonds might have a lower risk weight than corporate loans.

Regulatory bodies, such as the Basel Committee on Banking Supervision, set minimum capital requirements that banks must meet. These requirements have evolved over time, with Basel III being the most recent framework aimed at strengthening bank capital and liquidity. Higher kapitaltäckningsgrad generally indicates a stronger financial position and a greater ability for the bank to withstand economic downturns. Conversely, a low or declining kapitaltäckningsgrad can signal increased risk and potential financial distress.