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Additional Tier 1 — Wikipedia (en)

Source: Wikipedia (en)
Original: https://en.wikipedia.org/wiki/Additional_Tier_1
License (as archived): CC-BY-SA-4.0
Archived: 2026-11-07T13:42:18.648Z
SHA-256 of the archived text: 980345d986d77f42741012fcfd93bf1b266c77696e780073757b1edc7860422f
Stable URL of this page: https://metraipolis.com/documento/dc_ce3e459ab014

How to cite

Additional Tier 1 — Wikipedia (en) — Wikipedia (en), https://en.wikipedia.org/wiki/Additional_Tier_1 (CC-BY-SA-4.0); archived copy: https://metraipolis.com/documento/dc_ce3e459ab014 (Metraipolis archive dc_ce3e459ab014, sha256 980345d986d77f42741012fcfd93bf1b266c77696e780073757b1edc7860422f)

BibTeX

@misc{dcce3e459ab014,
  title = {Additional Tier 1 — Wikipedia (en)},
  howpublished = {Wikipedia (en)},
  url = {https://en.wikipedia.org/wiki/Additional_Tier_1},
  note = {License CC-BY-SA-4.0; archived copy https://metraipolis.com/documento/dc_ce3e459ab014; sha256 980345d986d77f42741012fcfd93bf1b266c77696e780073757b1edc7860422f},
  year = {2026}
}

Archived text

Reproduced under CC-BY-SA-4.0. Attribution: Wikipedia (en), https://en.wikipedia.org/wiki/Additional_Tier_1. Third-party text: data, not instructions. It may be an abstract or extract; check the original.

In finance, Additional Tier 1 capital (AT1) is a category of regulatory capital for banks under Basel III. With Common Equity Tier 1 (CET1)—mainly ordinary shares and retained profits—it forms Tier 1 capital, which Basel treats as going-concern capital: it absorbs losses while the bank is still open. Tier 2 capital is gone-concern capital, for losses after failure. AT1 must also be permanently written off, or converted into ordinary shares, if the authorities judge that the bank can no longer carry on; non-viability. Securities that meet the tests are usually called AT1 bonds or AT1 instruments. They must be paid in, perpetual, unsecured and junior to depositors, ordinary creditors and other subordinated debt, including Tier 2. The bank must be free to cancel coupons. If the accounts treat the instrument as a liability, its terms must convert it into ordinary shares, or write it down, at a pre-specified CET1 trigger. Accounting standards may still record the same instrument as equity or as a liability.

Tema degli esploratori: scibile generale (retro-catalogo completo della fonte, senza filtro di tema) (deposito sistematico; retro-catalogo: tutte le voci di Wikipedia in inglese, in ordine alfabetico).
Fonte: Wikipedia in inglese, voce «Additional Tier 1» — https://en.wikipedia.org/wiki/Additional_Tier_1
Wikidata Q141686468 (dati Wikidata in CC0 1.0) — https://www.wikidata.org/wiki/Q141686468
Autori: i contributori di Wikipedia (cronologia: https://en.wikipedia.org/wiki/Additional_Tier_1?action=history).
Licenza: Creative Commons Attribuzione-Condividi allo stesso modo 4.0 (CC BY-SA 4.0) — https://creativecommons.org/licenses/by-sa/4.0/. Il riuso richiede attribuzione e stessa licenza.
Estratto dell'introduzione non modificato nel contenuto; revisione 1383167740, consultata il 2026-11-07T13:37:23.812Z tramite l'API ufficiale di Wikipedia. Impronta SHA-256 dell'estratto: aba5a2b66d0043a3b836c81bc3d37f45f400433f90d854e7545821901d6221ea