1. The deduction items of the common equity Tier 1 capital include: (1) intangible assets; (2) the deferred tax assets due to losses from the previous year; (3) the insufficiency of operation reserves and loan loss provisions; (4) the revaluation surplus of real estate; (5) unamortized losses on sales of non-performing loans; and (6) the other statutory adjustment items.2. The deduction items of the additional Tier 1 capital include: (1) the insufficiency deduction of Tier 2 capital; (2) the investment of commercial bank in financial related business which categorized in banking book; (3) the deductible amounts of direct investment and real estate's investment of industrial bank which in accordance with the rules for calculation methods; and (4) the other capital deduction items.3. The deduction items of the Tier 2 capital include: (1) the investment of commercial bank in financial related business which categorized in banking book; (2) the deductible amounts of direct investment and real estate's investment of industrial bank which in accordance with the rules for calculation methods; and (3) the other capital deduction items. [5]
1. The deduction items of the common equity Tier 1 capital include: (1) intangible assets; (2) the deferred tax assets due to losses from the previous year; (3) the insufficiency of operation reserves and loan loss provisions; (4) the revaluation surplus of real estate; (5) unamortized losses on sales of non-performing loans; and (6) the other statutory adjustment items.2. The deduction items of the additional Tier 1 capital include: (1) the insufficiency deduction of Tier 2 capital; (2) the investment of commercial bank in financial related business which categorized in banking book; (3) the deductible amounts of direct investment and real estate's investment of industrial bank which in accordance with the rules for calculation methods; and (4) the other capital deduction items.3. The deduction items of the Tier 2 capital include: (1) the investment of commercial bank in financial related business which categorized in banking book; (2) the deductible amounts of direct investment and real estate's investment of industrial bank which in accordance with the rules for calculation methods; and (3) the other capital deduction items. [5]