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]