Verständnis der Eigenmittelanforderungen nach CRR

Welcome to our exploration of bank capital requirements under the Capital Requirements Regulation.Banks must maintain a financial buffer known as regulatory capital to ensure their stability.This capital consists of two main components: Tier 1 or core capital, and Tier 2 or supplementary capital.The total capital ratio must be at least eight percent of risk-weighted assets.Risk-weighted assets reflect the varying levels of risk associated with different types of bank assets.These requirements serve multiple purposes: maintaining financial system stability and protecting against unexpected losses.Let's review the key aspects of capital requirements that every bank must follow.Core capital, or Tier 1 capital, consists of two main components.The first and most important component is Common Equity Tier 1, or CET1 capital.CET1 includes several key elements: paid-in capital, retained earnings, share premium accounts, and disclosed reserves.The second component is Additional Tier 1 capital, or AT1.AT1 instruments must meet specific criteria: they must have no maturity date, be able to absorb losses, and allow for flexible payment schedules.Banks must maintain strict capital ratios. The CET1 ratio must be at least four point five percent.And the total Tier 1 capital ratio must reach at least six percent.These capital requirements ensure banks maintain sufficient high-quality capital to absorb potential losses.Das Ergänzungskapital, auch Tier 2 genannt, ist eine wichtige Komponente der Eigenmittel einer Bank.Es besteht hauptsächlich aus drei Komponenten.Nachrangige Darlehen sind dabei das wichtigste Element. Sie werden im Insolvenzfall erst nach anderen Verbindlichkeiten bedient.Zusätzlich zu den Mindestkapitalanforderungen müssen Banken verschiedene Kapitalpuffer vorhalten.Der Kapitalerhaltungspuffer beträgt 2,5 Prozent und muss von allen Banken vorgehalten werden.Der antizyklische Kapitalpuffer wird von den Aufsichtsbehörden je nach Marktlage zwischen null und 2,5 Prozent festgelegt.Systemrelevante Institute müssen einen zusätzlichen Puffer von ein bis dreieinhalb Prozent vorhalten.Eine wichtige Anforderung ist, dass alle diese Puffer mit hartem Kernkapital, also CET1, unterlegt werden müssen.Diese Puffer dienen als zusätzlicher Schutz in wirtschaftlichen Stresszeiten.Risk weights are assigned based on the type of exposure and creditworthiness of the counterparty.Let's examine the main exposure classes and their risk weights under the CRR framework.Sovereign exposures, such as government bonds, typically receive the lowest risk weights, starting at zero percent for high-quality issuers.Exposures to institutions like banks are generally weighted between twenty and one hundred fifty percent, depending on their credit quality.Corporate exposures typically receive a standard risk weight of one hundred percent, unless rated differently.Retail exposures benefit from a preferential seventy-five percent risk weight, provided they meet specific criteria.Banks can choose between two approaches for calculating risk weights.The standardized approach uses fixed risk weights and external ratings, making it simpler to implement but potentially requiring more capital.The Internal Ratings Based approach allows banks to use their own rating models, potentially leading to lower capital requirements but requiring sophisticated risk management systems.Banks must continuously monitor their capital ratios through a structured cycle of reviews.Regular reporting is done through standardized COREP templates, ensuring consistent monitoring across all banks.Regulatory thresholds trigger different levels of supervisory intervention when capital ratios decline.Under Pillar 2, supervisors can impose additional institution-specific requirements based on individual risk assessments.These requirements ensure banks maintain adequate capital and proper risk management practices.