kapitaltäcknings

Kapitaltäckning refers to the ratio of a financial institution's capital to its risk-weighted assets. It is a key measure of a bank's solvency and its ability to absorb potential losses. Regulatory bodies worldwide set minimum capital requirements to ensure the stability of the financial system. Higher capital ratios generally indicate a stronger financial position, as they mean the institution has more capital available to cover unexpected downturns or bad debts.

The calculation of capital adequacy typically involves categorizing assets based on their perceived risk. Riskier assets are assigned higher weights, meaning they require more capital to be held against them. Common components of capital include Tier 1 capital, which is considered the highest quality capital (e.g., common stock and retained earnings), and Tier 2 capital, which includes instruments like hybrid capital and subordinated debt.

Supervisors monitor these ratios closely. If a bank's capital ratio falls below the required minimum, it may be subject to regulatory intervention, which could include restrictions on dividends, new lending, or even requiring the bank to raise additional capital. The Basel Accords, a set of international banking regulations, provide a framework for calculating these ratios and establishing minimum requirements. The goal is to prevent bank failures and protect depositors and the broader economy from systemic risk.