2014-06-24
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Up to 10% of the revaluation reserve for Equity Instruments is treated as Tier-II capital. This requirement applies to all financial institutions in Bangladesh.
Department of Financial Institution and Markets Bangladesh Bank Head Office www.bangladesh-bank.org Dhaka
June 24, 2014 DFIM Circular Letter No. 09 Date: -------------------- Ashar 10, 1421 Chief Executive Officer/ Managing Director All Financial Institutions in Bangladesh Dear Sir, Prudential Guidelines on Capital Adequacy and Market Discipline for Financial Institutions Please refer to the DFIM Circular No.14 dated December 28, 2011 on “Prudential Guidelines on Capital Adequacy and Market Discipline” for Financial Institutions. It has been decided that up to 10% of revaluation reserve for Equity Instruments will be treated as Tier –II capital. Please acknowledge receipt. Yours faithfully, (Md. Shah Alam) General Manager Phone: 9530178
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