These include:
I. Core capital
Core capital is the self-owned capital that financial institutions can permanently use and control, and its composition is as follows:
(1) paid-in capital. Refers to the capital actually invested by investors in commercial banks according to the articles of association, contracts and agreements.
(2) Capital reserve. Including capital premium and other capital reserves.
(3) surplus reserve. Including statutory surplus reserve and arbitrary surplus reserve.
(4) Undistributed profits. Refers to the undistributed profits or uncompensated losses realized by commercial banks in previous years.
(5) minority equity. Refers to the minority equity of a non-wholly-owned subsidiary that is included in the core capital at the time of consolidated statements, that is, the part of the net operating results and net assets of the subsidiary that is not directly or indirectly attributed to the parent company.
Second, secondary capital
Secondary capital is also called supplementary capital and secondary capital. The same characteristic of supplementary capital is that it can only absorb losses in a limited time. It mainly includes undisclosed reserves, revaluation reserves, general bad debt reserves and mixed debt capital instruments. Therefore, its calculation formula is:
Tier 2 capital = revaluation reserve+general reserve+long-term subordinated debt.
Three. Capital deduction
Capital deduction items include: goodwill, capital investment in non-consolidated banking institutions, capital investment in non-consolidated non-bank financial institutions, investment in non-self-use real estate, capital investment in industrial and commercial enterprises, and loan loss provision.
Question 2: Urgent! How to calculate the net capital of commercial banks? 1. Specifically; Net bank capital = paid-in capital+capital reserve+surplus reserve+undistributed profit+general reserve for loan loss+investment risk reserve+long-term financial bonds-non-self-use real estate-investment by non-financial institutions.
2. Theoretically speaking; Net Capital = Core Capital+Tier 2 Capital-Deductions include
Tier 2 capital = revaluation reserve+general reserve+long-term subordinated debt.
Deduction items include: goodwill, capital investment of non-consolidated bank institutions, capital investment of non-consolidated non-bank financial institutions, non-self-use real estate investment, capital investment of industrial and commercial enterprises, and loan loss provision.
Question 3: Calculation of net core capital Core capital = paid-in capital+equity capital+capital reserve+surplus reserve+profit distribution deduction: Commercial banks should deduct the following items from core capital when calculating the core capital adequacy ratio: (1) goodwill; (2) 50% of the capital investment of commercial banks in financial institutions that are not consolidated; (3) Commercial banks invest 50% of non-self-use real estate and enterprise capital. Note: Different from net capital.
Question 4: What is the difference between total assets and net assets? Total assets refer to all assets owned or controlled by an enterprise. Including current assets, long-term investments, fixed assets, intangible and deferred assets and other long-term assets. , that is, the total assets on the balance sheet of the enterprise.
(1) Current assets refer to the total assets that an enterprise can realize or consume within one year or more. Including cash and various deposits, short-term investments, receivables and prepayments, inventories, etc.
(2) Fixed assets refer to the total amount of funds occupied by the net fixed assets, fixed assets clearing, projects under construction and losses of fixed assets to be handled.
(3) Intangible assets refer to assets that have been used by enterprises for a long time and have no physical form. Including patent right, non-patented technology, trademark right, copyright, land use right,
Net assets are owners' equity, including paid-in capital, capital reserve, surplus reserve, undistributed profits,
Net assets (total owner's equity) = total assets-total liabilities
Question 5: A calculation problem about net capital1000-500 = 5 million yuan is the net owner's equity.
Non-performing loans of RMB 654.38+00,000 have not been actually confirmed as losses, and belong to accounts receivable.
The sluggish loan is 2 million yuan, and the irrecoverable loss has been confirmed.
That is, 5 million-2 million = 3 million yuan is the net capital after offsetting the losses.
654.38+100,000 yuan is accrued bad debt, and bad debt capital has not been written off.
500,000 is the investment cost.
The net capital of this credit cooperative is10+50+300 = 3.6 million yuan.
Question 6: How is the net assets calculated? What is the calculation formula? In short, net assets, that is, owners' equity, refers to the economic benefits enjoyed by the owners in the assets of the enterprise, and its amount is the balance of assets minus liabilities. Owners' equity includes paid-in capital (or share capital), capital reserve, surplus reserve and undistributed profit, etc.
Its calculation formula is: net assets = owner's equity (including paid-in capital or equity, capital reserve, surplus reserve and undistributed profit, etc.). ) = total assets-total liabilities.
Question 7: How to calculate the net fixed assets in the balance sheet? Original value of fixed assets minus accumulated depreciation minus fixed assets impairment reserve.
Question 8: How to calculate the net paid-in capital? The easiest way is to actually receive bank deposits, but it must be consistent with the registered capital on the industrial and commercial license! Otherwise the annual inspection will be in trouble!
Question 9: What is the net assets? The payment system will subtract the total amount of transfers received from financial institutions at a certain time to obtain a net balance.
Netting can be divided into two forms: bilateral netting and multilateral netting. Bilateral net settlement refers to the settlement method in which the securities registration and settlement institution subtracts the balance of all transactions reached by both parties to the transaction, and both parties to the transaction settle according to the net amount obtained after subtraction. Under this settlement method, the counterparty is the settlement counterparty.
Multilateral net settlement refers to the settlement method in which the securities registration and settlement institution intervenes in the trading relationship between the two parties of securities trading, becomes the seller of all buyers and the buyer of all sellers, and then offsets all transactions with the securities and funds receivable reached by the settlement participants, and each settlement participant settles with a settlement counterparty of the securities registration and settlement institution according to the net amount of netting.
Net capital) = core capital+secondary capital-capital deduction.
Net capital is a comprehensive regulatory index to measure the capital adequacy ratio and asset liquidity of securities companies. It is a part of the net assets of a securities company, which is highly liquid and can be quickly realized. Represents the amount of funds that can be used to realize at any time to meet the payment needs of securities companies. By monitoring the net capital of securities companies, the regulatory authorities can accurately and timely grasp the solvency of securities companies and prevent liquidity risks.
Net capital is a comprehensive risk control index that adjusts the risk of assets and other items on the basis of net assets according to the business scope and liquidity characteristics of securities companies. The net capital index reflects the high liquidity of net assets, indicating the amount of funds that securities companies can realize to meet payment needs and cope with risks. Generally speaking, net capital is the amount after assuming that all liabilities of a securities company expire at the same time, all existing assets are realized and all liabilities are paid off.
For more accounting examination information, please visit Gao Dun/official website, Gao Dun Finance.
Question 10: How to calculate the net assets? Net assets (owner's equity) = assets-liabilities.