
Capital Ratios: Computational Issues for Depository Institutions (CAPRAT)
This course provides auditors and others with information about capital ratios of depository institutions.
It describes and analyzes the ratios favored by regulators.
The course explains how the “C” in CAMELS uses the capital ratios to analyze capital adequacy.
CAMELS represents the regulators concerns in the following areas when examining financial institutions:
It shows how the riskbased capital approach is used to generate the carefully watched capital ratios.
It covers definitions like Core Capital, Supplemental Capital, and Total Capital.
It provides examples of calculations of capital ratios and the categorization of riskweighting for important riskweighted assts and offbalancesheet items..
It focuses on and analyzes Basel III capital requirements with examples of how to approach the calculation of the:  Common Equity Tier 1 Capital (CET1) Ratio  Tier  Capital Ratio  Total Capital Ratio  RiskBased Capital Ratio
This course is excellent for personnel in the controllers, treasury and auditing functions.
Category: Banking – Accounting 