PIB 3.13.2

CET1 Capital consists of the sum of the following capital elements:

(a) capital instruments, provided the conditions laid down in PIB Rule 3.13.3 are fully met;
(b) share premium accounts related to the instruments referred to in (a);
(c) retained earnings;
(d) accumulated other comprehensive income, as defined in the International Financial Reporting Standards; and
(e) other reserves which are required to be disclosed under International Financial Reporting Standards, excluding any amounts already included in accumulated other comprehensive income or retained earnings.
Derived from RM111/2012 (Made 15th October 2012). [VER20/12-12]