Àwọn Ìṣàmúlò-ètò

Banki kapitali ati Basel fọọmu

CET1, Tier 1 ati gbogbo owo-ori, awọn ohun-ini ti o ni ipalara, Basel III kekere ati awọn buffers, leverage ratio, ati iye owo akọkọ kekere fun awọn banki tuntun.

8 min ka · Ṣatunkọ 2026-10-07 · 9 orisun

Àwọn ààyè-iṣẹ́ Kekere

01Basel III awọn iye to kere julọ jẹ 4.5% CET1, 6% Tier 1 ati 8% owo-ori gbogbogbo, ti a ṣe iṣiro lodi si awọn ohun-ini ti o ni ipalara.
02Buffers sit on top: a 2.5% capital conservation buffer for all banks, a countercyclical buffer of 0% to 2.5%, and extra buffers for systemically important banks.
03Awọn ratio leverage ti 3% jẹ ko-risk-da lori backstop, ati awọn output floor limits bi o tilẹ jẹ pe awọn awoṣe inu ile le dinku awọn ohun-ini ti o ni ipalara, ti nlọ si 72.5%.
04Awọn owo-orí ibẹrẹ ti o kere jù lati gba líǹẹ́sì jẹ́ ẹ̀yàn kan, ààyè-iṣẹ́ tí o gà. Nínú EU ní ọ̀pọ̀lù 5 milionù Eurò, ṣugbọn àwọn amọ́já níreti pé awọn banki tuntun á fi owo-orì pàtó fún ìpàlẹ̀ àìdájọ́ lọ́wọ́lọ́wọ́ lọ́wọ́lọ́wọ́ lọ́wọ́lọ́wọ́.

Capital ni a apakan ti banki ká owo-ori ti o le gba lodi si awọn banks ti ko ba wa ni defaulting lori depositors. O jẹ diẹ ninu awọn ti o wa lati shareholders. Regulators seto awọn ibeere capital ki banki le jiya lodi si awọn lodi ati ki o tọju iṣẹ, tabi padanu laisi lodi si depositors ati taxpayers.

Àwọn ìṣàmúlò-ètò àìdáràn ìtàn èdè ní fún Basel framework, tí a fi pamọ́ láti Basel Committee on Banking Supervision nínú Bankì fún Àwọn Ààyè Ìdáràn Áìlẹ̀. Àwọn ìṣàmúlò-ètò Basel kò jẹ́ àwọn ìṣẹ̀dáràn àìdáràn àìdáràn àìdáràn. Gbogbo ẹ̀yà kọ́ọ̀kan náà gba wọn lọ́wọ́lọ́wọ́, nígbà kan pẹlú àwọn àtòjọ-ẹ̀yàn tí wọ́n fẹ́, á sì lò sí àwọn ile-ìbàn rẹ̀.

Àwọn ààyè-iṣẹ́ mẹ́tà tí a lò

Basel III o si pin owo-ori ofin sinu awọn ipele ni ibamu pẹlu bi a ṣe le rii daju pe ohun elo kọọkan n gba ibajẹ. Àwọn Ìṣàmúlò-ètò àti Basel III àyọkà ṣalaye wọn bi a ṣe nlọ lọwọ.

Àwọn ààyè-iṣẹ́	Àwọn ààyè-iṣẹ́	Ìṣe
Àwọn Ìjánu-ìsún 1 (CET1)	Àwọn ààyè-iṣẹ́ ajọṣepọ̀, àwọn ààyè-iṣẹ́ ajọṣepọ̀, àwọn ohun-iní tí a fi pamọ́, àwọn résévè mìíràn	Àwọn ìṣàfarawé ààyè-iṣẹ́ to gàjù. Ṣígbà tí o bá jẹ́ pé banki náà nígbà kan
Àwọn Ìjánu-ìsún 1 (AT1)	Àwọn ààyè-iṣẹ́ tí a fi pamọ́ nípa àwọn kùpọ́n ìṣàmúlò-ètò, tí a kọ̀ sípò tàbí a tí a pàdé	Gbogbo-ìròyìn ìgbára
Àwọn ìpele 2	Igbára-ọ̀fẹ́ tí a fi pamọ́ nípa àwọn oṣù mẹ́tà	Àwọn àgbèwọlé tí wọ́n gbọ́dọ̀ kọ̀ọ̀kan lọ. Ṣàwọ́lú àwọn ìpàpọ̀ nínú ìṣàfarawe-ìròyìn tàbí líkídásílẹ̀, lórí àwọn agbẹ̀jọro

Àwọn ààyè-iṣẹ́ ìpele 1 ni CET1 móòdù AT1. Gbogbo ààyè-iṣẹ́ ìpejuwe ni ààyè-iṣẹ́ ìpejuwe 1 móòdù Ìpejuwe 2.

Awọn iyọkuro ofin jẹ pataki ju awọn olugbo ti o nireti lọ. Labẹ Basel III, awọn ohun-ini owo-ori ati awọn intangibles miiran ati awọn ohun-ini owo-ori ti a gbekalẹ ti o da lori awọn anfani to n bọ ni a yọ kuro lati CET1.

The EU CRR exempts prudently valued software assets from the intangibles deduction under conditions, so the treatment of a capitalised technology build must be checked jurisdiction by jurisdiction. Start-up losses also create tax losses carried forward, which can produce deductible delayed tax assets.

Awọn ohun-ini ti a fi iwuwò ṣé

Àwọn ìṣàmúlò-ètò kapitali ní a sọ ní pàtó bí àpẹẹrẹ àwọn ohun-iní tí a fi pamọ́ fún ẹ̀yàn (RWAs), kò ní gbogbo àwọn ohun-inì. Ìgbà kan nípa ẹ̀yàn kan nípa ẹ̀yàn tí o ṣàfihàn ẹ̀yàn igbẹ́rẹ́sì rẹ̀, àti àwọn iye fun ẹ̀yàn oja náà ati ẹ̀yàn iṣẹ́ ní a fàye gba.

Banks le lo standardised ìròyìn ti a ṣeto nipasẹ awọn regulator, tabi, pẹlu itẹwọgba, inu àkọsílẹ. New banks nibẹ ni gbogbo igba bẹrẹ lori standardised ìròyìn.

Labẹ Article 92 ti EU Capital Requirements Regulation, gbogbo ratio ni owo-ori ti o yẹ "ti a sọ bi ipin ogorun ti iye ifihan rirọpo to ku". Awọn ibeere owo-ori fun ọja ati awọn ifihan rirọpo iṣẹ ni a ṣe yipada si awọn iye ifihan rirọpo nipa gbigbe wọn nipasẹ 12.5, eyiti o jẹ 8%.

Agbègbè Ìjáde

The 2017 finalization of Basel III limits the benefit of internal models. A bank’s RWAs must be the higher of its modeled RWAs and 72.5% of the RWAs calculated using only standardised approaches, according to the Basel Committee’s high-level summary. The BIS describes transitional arrangements running from 2017 to 2028.

The EU transposed the floor into Article 92(3) of the CRR with the same 72.5% factor and its own transitional rules. The floor mainly affects large banks with internal models.

Basel III àwọn ìṣàmúlò-ètò tó kéré jù náà àti àwọn bùfún

Àwọn Basel III táàbù kálífáìlì fi ààtòjútó àwọn ìsàlẹ̀-ètò kejì àti ààtòjútó.

Ìyàn	CET1	Àwọn ìpele 1	Àwọn Ìṣàmúlò-ètò
Minimumu	4.5%	6.0%	8.0%
Àwọn ààyè-iṣẹ́ ìdáràn	2.5%
Àwọn ààyè-iṣẹ́ ìpamọ́	7.0%	8.5%	10.5%
Agbègbè ààyè-iṣẹ́ bufún	0% sí 2.5%

EU fi awọn iye to kere julọ ranṣẹ nipasẹ CRR Akọsilẹ 92 ati buffer aabo nipasẹ CRD Akọsilẹ 129, eyiti o nilo buffer ti CET1 "ti o tọ si 2,5% ti iye ifihan riru wọn."

Ṣé àwọn búfún ṣiṣẹ́

Àwọn bùfún kò jẹ́ àwọn ìsàlẹ̀-ilà nínú itumọ̀ kanna. Banki lè lò nínú ìfẹ́, ṣugbọn a ní owó kan. Gẹ́gẹ́ bí FSI summary ṣe sọ, nigbakugbà tí bùfún ìdárayé bá lọ sí isalẹ 2.5%, àwọn ẹ̀yàn ìṣàfarawé kọ̀ǹpútà láti fi lò fún àwọn ìparí-iṣẹ́ gẹgẹbi àwọn dípò, àwọn ìpaṣẹ-ọ̀pọ̀ atí àwọn bónusọ́nà ìròyìn.

The countercyclical buffer varies between 0% and 2.5% of RWAs and must be met with CET1. National authorities raise it when they judge aggregate credit growth to be excessive. The FSI notes that increases are pre-announced up to 12 months in advance, while declines can take effect immediately.

Awọn banki ti o ṣe pataki si eto-ọrọ n mu awọn buffers diẹ sii. Awọn banki ti o ṣe pataki si eto-ọrọ agbaye ni owo-ori kan ti a ṣeto nipasẹ awọn itẹwe wọn, ati pe awọn alaṣẹ orilẹ-ede ṣeto awọn buffers fun awọn banki ti o ṣe pataki si eto-ọrọ. Ninu EU, buffer riru eto-ọrọ miiran le ṣee lo labẹ CRD Akọsilẹ 133.

Pillar 2

Supervisors fi bank-specific ibeere fun awọn eewu ti awọn minimums ko gba, bi o ba jẹ iye owo eewu ninu iwe banki tabi eewu iṣọkan. Ninu EU yi afikun ohun elo owo-ori ti ara ẹni ni a ṣeto labẹ CRD Article 104a ati pe o wa laarin awọn eewu kekere ati awọn buffers. Supervisors le tun kọ ẹkọ lori awọn owo-ori ti ara ẹni diẹ sii labẹ Article 104b, eyiti o wa ni oke.

Fun a banki tuntun, awọn ibeere gbogbogbo ni nitorina kan stack: o kere ju, Pilari 2 ibeere, buffer ti a ṣepọ, ati eyikeyi itọnisọna. Awọn iṣẹ-ṣiṣe iṣowo ti o wa ni ibi-afẹde nikan 8% ti owo-ori gbogbogbo ko yoo gba.

Awọn igbẹkẹle

Àwọn ìṣàmúlò-ètò leverage jẹ́ ẹ̀yàn-ìtọ́nà 1 tí a pin láti inú àwọn ìṣàfilọ́lẹ̀ ìdíyelé tí wọ́n bá kọ́lú àwọn àwọn fálù àkọsílẹ̀, pẹlú igbẹ́wọ̀n kan fún àwọn ohunkohun tí a gba lati inú, àwọn ẹ̀yàn-ìmọ̀ atí àwọn nǹkan tí kò wa nínú ojú-ẹ̀yàn. O kò fi àwọn ààyè ẹ̀yàn-ẹ̀yàn lojú iṣẹ́. O jẹ́ àwọn àwọn ìṣiròlà nínú àwọn ààyè ẹ̀yàn-ẹ̀yàn àtì nínú idagbasoke àwọn ojú-ẹ̀yàn tí o ga jù lọ nínú àwọn ohun-inì nípa àwọn àwọn ààyè ẹ̀yàn-ẹ̀yàn tí kò nínú ẹ̀yàn.

Basel Committee ṣe idanwo iye ti o kere ju ti 3%, ati pe EU nfi ibatan leverage ti 3% silẹ labẹ CRR Akọsilẹ 92(1)(d).

Awọn banki agbaye ti o ṣe pataki tun ni buffer leverage ratio kan. Labẹ awọn reforms Basel III ti pari , o ti ṣeto si 50% ti buffer G-SIB ti o da lori eewu ti banki ati pe o gbọdọ pade pẹlu owo-ori Tier 1. EU n lo ifosiwewe 50% kanna ni CRR Article 92 (1a).

Fun awọn banki ti o ni ọpọlọpọ awọn ohun-ini ibajẹ-iwuwo kekere, gẹgẹbi awọn oludokoowo ipo tabi awọn banki ti n ṣe idoko-owo ni awọn owo-ori ijọba, leverage ratio le sopọ ṣaaju ki awọn ratios ti o da lori ibajẹ ṣe.

Àwọn ààyè-iṣẹ́ ìṣàmúlò-ètò tó kéré fún lìǹẹ́ẹ̀

Àwọn ìṣàmúlò-ètò àìdajọ́ tí n bọ́ nípa àwọn ìṣàmúlò-ètò ìbẹrẹ tó kéré láti gba líǹẹ́ẹ̀lì. Líǹẹ́ẹ̀lì ìṣàmúlò-ètò jẹ́ iye kan tí a óò fi pamọ́ fún ẹnití o bá fẹ́ kọ̀ǹpútà lọ́wọ́lọ́wọ́

Àwọn Ìṣàmúlò-ètò	Awọn ohun-ini ibẹrẹ mìíràn	Ìṣàfilọ́lẹ̀
Àwọn Ìṣàmúlò-ètò	Ti o kere ju 5 milionu Euro; Awọn orilẹ-ede ẹgbẹ le gba awọn iru ẹrọ kan pẹlu ko kere ju 1 milionu Euro lẹhin ti wọn ba Commission sọ ati EBA	CRD Àkọlé 12
Ààyè-iṣẹ́ Ìròyìn àti Ìṣàmúlò-ètò (DFSA)	Awọn ibeere owo-ori ipilẹ ti US $ 10 million fun awọn ile-iṣẹ Category 1, eyiti o jẹ awọn ti a fọwọsi lati gba awọn idogo; US $ 2 million fun awọn ile-iṣẹ Category 2 ti o pese owo-ori laisi gbigba awọn idogo	DFSA Àkọlé àwọn ìṣẹ̀dá, PIB 1.3 àti 3.6
Abu Dhabi Global Market (FSRA)	Base capital requirement of US$10 million for Category 1 (accepting deposits); US$2 milionu fún Àwọn Àkọlé 2	FSRA Àkọlé àwọn ìṣẹ̀dá, PRU 1.3 àti 3.3

Awọn wọnyi ni ipilẹ iye, kii ṣe gbogbo awọn ibeere. Labẹ DFSA PIB 3.3.2, fun apẹẹrẹ, a Category 1 ile-iṣẹ's capital requirement is the higher of the base capital requirement and its risk capital requirement plus applicable buffers.

Awọn ẹjọ miiran ṣe agbekalẹ awọn iye to kere julọ ti wọn ni awọn ofin banki orilẹ-ede, ati pe diẹ ninu awọn ṣe agbekalẹ awọn nọmba oriṣiriṣi fun awọn ipele iwe-aṣẹ kikun, ti o ni idiwọ tabi diĝiti. Awọn oludije yẹ ki o mu nọmba lọwọlọwọ lati awọn ofin ti ara ẹni ti oludari tabi itọnisọna iwe-aṣẹ ni akoko iforukọsilẹ, nitori awọn iye wọnyi ni a ṣe atunyẹwo.

Kini idi ti ààyè-iṣẹ́ tó kéré jù nígbà kan kò jẹ́ ìrísí-lẹ́tà òótọ́

Awọn Supervisors iwọn owo lati awọn iṣẹ-iṣe, kii ṣe lati awọn ofin ilẹ. The ECB's guide to fintech bank license applications states that the ECB and national authorities will assess whether the applicant can "hold in reserve sufficient capital to cover start-up losses in the first three years of activity" and, where applicable, the costs of executing an exit plan.

Àwọn ìṣàmúlò-ètò kanna náà gba àwọn ààyè-iṣẹ́ níbí tí a lè fi owo-ìpamọ́ lọ́wọ́lọ́wọ́ lọ́wọ́lọ́wọ́, gẹgẹbi ile-ifowopamọ́ tuntun ti n wọlé sinu ààyé-ìṣowó kan tí a ti kọ̀ọ̀kan. Nínú iṣẹ́, owo-ìpamọ́ ẹnití o fẹ́ jẹ́ ẹ̀yàn nípa:

Owo-ori lati pade awọn ibeere ti o ni ibatan si iwe iṣiro ti a ṣe agbekalẹ, pẹlu awọn buffers ati Pillar 2.
Plus cumulative ibẹrẹ-up losses until break-even, under a stressed as well as a base case.
Plus a iṣakoso buffer lori gbogbo awọn ibeere, ki o ti deede volatility ko ṣii awọn ibiti o ti pin.
Plus, nigba ti o ba nilo, iye owo ti a ṣeto wind-down.

Àwọn ààyè-ìwé tí a fi beere fún àwọn alábòójútó

Njẹ owo-ori naa ti san ni otitọ, ati pe iru-ọmọ rẹ jẹ iwe-aṣẹ ati ofin?
Njẹ apakan kan ninu rẹ da lori owo-ori ti awọn oludokoowo ṣe gbekalẹ, eyiti o le ṣẹda ipalara fun awọn ifunni?
Njẹ awọn oludokoowo le fun ni owo-ori diẹ sii ti eto naa ko ba ṣiṣẹ daradara, ati pe o jẹ igbẹkẹle?
Kini awọn iyọkuro ti a lo fun balancing sheet ti a ṣe agbekalẹ, ni pataki awọn ohun-ini intangible ati awọn ohun-ini owo-ori ti a da pada?
Nigba wo ni ninu ọran ti o nira, ṣe banki fi awọn buffers rẹ silẹ, ati kini iṣakoso yoo ṣe lẹhinna?

Akọsilẹ to n bọ ni o sọrọ nipa ipilẹ keji ti igbẹkẹle igbẹkẹle: owo-ori ati owo-ori ti o lagbara.

Sources(9)

Basel Committee: Basel III: A global regulatory framework for more resilient banks and banking systems (revised June 2011) · checked 2026-10-07
Basel Committee: Basel III: Finalising post-crisis reforms, high-level summary · checked 2026-10-07
Financial Stability Institute: The capital buffers in Basel III, executive summary · checked 2026-10-07
Bank for International Settlements: Basel III overview and transitional arrangements · checked 2026-10-07
Regulation (EU) No 575/2013 (Capital Requirements Regulation), consolidated text, Article 92 · checked 2026-10-07
Directive 2013/36/EU (Capital Requirements Directive), consolidated text, Articles 12 and 129 · checked 2026-10-07
DFSA Rulebook: Prudential, Investment, Insurance Intermediation and Banking Module (PIB), VER52/01-26 · checked 2026-10-07
ADGM FSRA Rulebook: Prudential, Investment, Insurance Intermediation and Banking Rules (PRU) · checked 2026-10-07
ECB Banking Supervision: Guide to assessments of fintech credit institution licence applications (March 2018) · checked 2026-10-07

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