Pääomavaatekerroin

Pääomavaatekerroin, also known as the capital adequacy ratio or CAR, is a crucial metric used in the banking and financial industry. It measures a bank's capital in relation to its risk-weighted assets. Essentially, it indicates how well a bank is capitalized to absorb unexpected losses.

The formula for calculating the pääomavaatekerroin is: (Eligible Capital / Risk-Weighted Assets) x 100%. Eligible capital typically includes Tier 1 capital (common equity, retained earnings, and disclosed reserves) and Tier 2 capital (undisclosed reserves, revaluation reserves, hybrid instruments, and subordinated debt). Risk-weighted assets are calculated by assigning a risk weight to each asset on a bank's balance sheet, reflecting its perceived credit risk. For example, cash is assigned a 0% risk weight, while a mortgage loan might have a higher weight.

Regulatory bodies, such as central banks, set minimum pääomavaatekerroin requirements to ensure the stability of the financial system. The Basel Accords, a set of international banking regulations, have significantly influenced these requirements over the years, with Basel III being the most recent iteration. Higher capital adequacy ratios generally indicate a stronger and more resilient bank, better equipped to withstand economic downturns and financial shocks. Conversely, a low ratio might signal potential financial distress and an increased risk of insolvency. Banks are required to regularly report their pääomavaatekerroin to supervisors and the public.