pääomakriteerien

pääomakriteerit are a set of criteria used primarily in the banking and financial sectors to determine the amount and quality of capital that institutions must hold to absorb losses and protect depositors. The concept originated in international regulatory frameworks such as the Basel Accords, and has been adapted by many national regulators, including those in the European Union.

The core of pääomakriteerit revolves around the capital adequacy ratio, calculated as the ratio of a bank's core capital to its risk‑weighted assets. Core capital is usually split into Tier 1 and Tier 2 categories. Tier 1 capital consists of common equity and disclosed reserves, while Tier 2 capital may comprise subordinated debt and other instruments that can absorb losses in an insolvency scenario. Regulators set minimum percentages for each tier, with aggregated minimums typically ranging from 8 % to 10.5 % of risk‑weighted assets under Basel III.

Pääomakriteerit also consider qualitative aspects—such as the permanence of capital, its liquidity, and the bank’s business model—to ensure that measured capital can be used effectively to cover real risks. Recent reforms have introduced stricter thresholds for large, globally systemically important banks (G‑SIBs) and incentives for capital buffers during periods of stress.

The practical impact of pääomakriteerit is evident in supervisory reporting, stress testing, and capital planning. Banks routinely disclose their capital ratios in annual reports, which are scrutinized by regulators, investors, and rating agencies to evaluate financial resilience. These criteria help maintain confidence in the banking system by ensuring institutions have sufficient capital buffers to withstand economic shocks.