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Capital Ratios: Computational Issues for Depository Institutions (CAPRAT) This one-day course provides auditors and others with information about capital ratios of depository institutions. It describes and analyzes the ratios required 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: - Capital Adequacy (C) - Assets (A) - Management (M) - Earnings (E) - Liquidity (L) - Risk Sensitivity (S) It shows how the risk-based 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 risk-weighted assets and off-balance-sheet items. It focuses on and analyzes current proposals to change the capital requirements. This course is excellent for personnel in the controllers, treasurers and auditors functions.
Category: Banking – Accounting |
