Pääomavaatimuslaskenta

Pääomavaatimuslaskenta, often translated as capital requirement calculation, refers to the process financial institutions, particularly banks, use to determine the minimum amount of capital they must hold to cover potential losses. This capital acts as a buffer against financial risks such as credit risk, market risk, and operational risk. Regulatory bodies like the European Banking Authority (EBA) and national central banks set these capital requirements to ensure the stability and solvency of the financial system.

The calculation is typically based on complex methodologies outlined in regulations like the Capital Requirements Regulation (CRR) in the European Union. These regulations allow for different approaches, including standardized approaches and internal ratings-based (IRB) approaches, where banks can use their own internal models to assess risk, subject to regulatory approval. The output of the calculation is a specific capital ratio, such as the Common Equity Tier 1 (CET1) ratio, which must be maintained above a prescribed minimum.

Failure to meet these capital requirements can result in penalties, restrictions on business activities, and potentially intervention by supervisory authorities. Therefore, pääomavaatimuslaskenta is a critical ongoing process for financial institutions, involving sophisticated risk management systems and regular reporting to regulators. It is a cornerstone of prudential supervision aimed at preventing systemic financial crises.