[20190111]IF10809_银行监管简介：杠杆率和资本比率要求.pdf

https:/crsreports.congress.gov Updated January 11, 2019Introduction to Bank Regulation: Leverage and Capital Ratio RequirementsBanks generally must comply with a variety of requirements to hold minimum levels of capital. These requirements are designed to create certain benefits (e.g., fewer bank failures, more systemic stability) but impose certain costs (e.g., greater bank funding cost, reduced credit availability). Recent legislative changes have led regulators to propose rules that would alter a number of capital requirements. This In Focus provides a brief overview of these requirements and examines related policy issues. Background A banks balance sheet is composed of assets, liabilities, and capital. A bank is exposed to potential losses on its assets, and its liabilities subject it to payment obligations to depositors and creditors. Capital instrumentsunlike liabilitiesgenerally do not require payment of a specified amount of money at a specified time. Thus, capital gives the bank the ability to absorb losses while continuing to meet its rigid obligations on liabilities and avoid failure. To decrease the likelihood of bank failures and to minimize taxpayer exposure, regula