ACCOUNTING REQUIREMENTS AND RECORDS ON BANK SUBSCRIBED CAPITAL COMPLIANCE WITH EUROPEAN DIRECTIVES

Abstract

Customer confidence in a bank is given and the amount of capital you subscribe shareholders and increases depending on the strategy of each institution. From customer relationships are a series of risks that can be amortized especially through adequate capital. Investments entrepreneurs made using credit institutions are central to economic development and represents mainly the purchase of plant and equipment, structures, machinery and inventory, for the development of production and services. Risks assumed by banks in this relationship are strengthened by capital requirements recommended by the Basel Committee. Subscribed capital increase recorded since the establishment under European regulations and directives.

Keywords

• capital requirements
• appropriate capital damper capital conservation
• combined damper