Handbook of Basel III Capital : enhancing bank capital in practice / Juan Ramirez.

Cover; Title Page; Copyright; Contents; Preface; About the Author; Chapter 1: Overview of Basel III; 1.1 Introduction to Basel III; 1.1.1 Basel III, CRR, CRD IV; 1.1.2 A Brief History of the Basel Accords; 1.1.3 Accounting vs. Regulatory Objectives; 1.2 Expected and Unexpected Credit Losses and Bank Capital; 1.2.1 Expected Losses; 1.2.2 Unexpected Losses; 1.3 The Three‐Pillar Approach to Bank Capital; 1.3.1 Pillar 1 -- Minimum Capital Requirements; 1.3.2 Pillar 2 -- Supervisory Review and Evaluation Process; 1.3.3 Pillar 3 -- Market Discipline

1.3.4 Significant Subsidiaries Disclosure Requirements1.4 Risk‐Weighted Assets (RWAs); 1.4.1 Calculation of Credit Risk RWAs; 1.4.2 Calculation of Counterparty Credit Risk (CCR) RWAs; 1.4.3 Calculation of Market Risk RWAs; 1.4.4 Calculation of Securitisation Exposures RWAs; 1.4.5 Calculation of Operational Risk RWAs; 1.4.6 Link between RWAs and Capital Charges; Chapter 2: Minimum Capital Requirements; 2.1 Components and Minimum Requirements of Bank Capital; 2.1.1 Pillar 1 Capital Requirements; 2.1.2 Pillar 2 Capital Requirements

2.2 Components and Minimum Requirements of Capital Buffers2.3 Capital Conservation Buffer; 2.4 Countercyclical Buffer; 2.4.1 The Countercyclical Buffer Ratio and the Credit-to-GDP Gap; 2.4.2 The Reciprocity Principle; 2.5 Systemic Risk Buffers; 2.5.1 Systemic Risk Buffer; 2.5.2 Global Systemically Important Bank (G-SIB) Buffer; 2.5.3 Other Systemically Important Institution (O-SII); 2.5.4 Interaction between the Systemic Risk Buffers; 2.6 Going Concern vs. Gone Concern Capital; 2.6.1 Going Concern; 2.6.2 Gone Concern; 2.7 Case Study: UBS vs. JP Morgan Chase G-SIB Strategies

2.7.1 G-SIB Methodology2.7.2 UBS's G-SIB Strategy; 2.7.3 JP Morgan Chase's G-SIB Strategy; 2.8 Transitional Provisions; 2.8.1 Phase-in vs. Fully Loaded Capital; 2.8.2 Grandfathering of Non-compliant AT1 and Tier 2 Instruments; 2.8.3 Transitional Provisions Regarding Capital Conservation and G-SIB Buffers; Chapter 3: Common Equity 1 (CET1) Capital; 3.1 CET1 Minimum Requirements; 3.2 Eligibility Requirements of CET1 Instruments; 3.2.1 Criteria Governing Instruments Inclusion in CET1; 3.2.2 Major Components of CET1; 3.2.3 Accounting Overview of Shareholders' Equity

3.2.4 Capital Instruments and Share Premium3.2.5 Retained Earnings and Interim Net Income less Expected Dividends; 3.3 Case Study: UBS Dividend Policy and Its Impact on CET1; 3.3.1 UBS Historical Dividend and Buyback Policies; 3.3.2 Accounting for Distributions of Non‐cash Assets to Owners; 3.3.3 Distribution of Treasury Shares as Dividend; 3.3.4 Distribution of Newly Issued Shares as Dividend; 3.4 Case Study: Santander Dividend Policy and Its Impact in CET1; 3.4.1 Santander's Traditional Scrip Dividend Policy; 3.4.2 Santander's New Dividend Policy; 3.5 Accumulated Other Comprehensive Income

Includes bibliographical references and index.