https://www.taxtmi.com/news?id=17100 Banks may, at their discretion and subject to specified conditions, recognise revaluation reserves and foreign currency translation reserves as Common Equity Tier 1 (CET1) capital after applying prescribed discounts instead of treating them as lower-tier capital. Deferred Tax Assets related to accumulated losses must be fully deducted from CET1, whereas DTAs from timing differences may be recognised in CET1 up to a capped proportion, with any non-deducted portion subject to a high supervisory risk weight comparable to that on significant investments in common shares. en-us Sat, 17 Dec 2016 10:37:58 +0530 Sat, 17 Dec 2016 10:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=17100 Banks may, at their discretion and subject to specified conditions, recognise revaluation reserves and foreign currency translation reserves as Common Equity Tier 1 (CET1) capital after applying prescribed discounts instead of treating them as lower-tier capital. Deferred Tax Assets related to accumulated losses must be fully deducted from CET1, whereas DTAs from timing differences may be recognised in CET1 up to a capped proportion, with any non-deducted portion subject to a high supervisory risk weight comparable to that on significant investments in common shares. News - Sat, 17 Dec 2016 10:37:58 +0530 https://www.taxtmi.com/news?id=17100