KASIKORNTHAI Regulatory Capital and Financial Performance Update
ธนาคารกสิกรไทย
K
KASIKORNTHAI
Basel III: BOT Minimum Capital Requirement
开泰银行 KASIKORNBANK
Transitional Arrangement for Capital Requirement
All dates are as of 1 January
Conservation Buffer*
D-SIBS Buffer**
2016
2017
2018
2019
2020
2021
2022
2023
2024
0.625%
1.25%
1.875%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
0.5%
1.0%
1.0%
1.0%
1.0%
1.0%
CET1: Min. Common Equity Tier 1 Ratio
(after conservation buffer and D-SIBS buffer)
5.125%
(4.5%+0.625%)
5.75%
(4.5%+1.25%)
6.375%
(4.5% +1.875%)
7.5%
8.0%
8.0%
8.0%
8.0%
8.0%
(4.5% +2.5% +0.5%)
(4.5% +2.5% +1%)
(4.5%+2.5% +1%)
(4.5% +2.5% +1%)
(4.5%+2.5% +1%)
(4.5%+2.5% +1%)
Tier 1: Min. Tier 1 Ratio
6.625%
(after conservation buffer and D-SIBS buffer)
(6.0%+0.625%)
7.25%
(6.0%+1.25%)
7.875%
(6.0%+1.875%)
9.0%
(6.0% +2.5% +0.5%)
9.5%
CAR: Min. Total Capital Ratio
(after conservation buffer and D-SIBS buffer)
9.125%
(8.5%+0.625%)
9.75%
(8.5%+1.25%)
10.375%
(8.5%+1.875%)
11.5%
(8.5%+2.5% +0.5%)
12.0%
(8.5% +2.5% +1%)
12.0%
(8.5% +2.5% +1%)
(6.0% +2.5% +1%)
9.5%
(6.0%+2.5% +1%)
9.5%
(6.0%+2.5% +1%)
12.0%
(8.5%+2.5% +1%)
9.5%
(6.0% +2.5% +1%)
12.0%
(8.5%+2.5% +1%)
9.5%
(6.0%+2.5% +1%)
12.0%
(8.5%+2.5% +1%)
Countercyclical Buffer
0.0-2.5%
0.0-2.5%
(Subject to the BOT consideration)***
Leverage Ratio
Parallel run period
(Tier 1/Exposure) ≥ 3%
Tentative
effective date
Liquidity Coverage Ratio (LCR)****
(Liquid Assets/Net Cash Outflows within 30 days) ≥ 100%
LCR ≥ 60% LCR ≥ 70%
LCR ≥ 80%
LCR ≥ 90%
LCR ≥ 100%
LCR ≥ 100%
LCR ≥ 100%
LCR ≥ 100%
LCR ≥ 100%
Net Stable Funding Ratio (NSFR)
(Available Stable Funding / Required Stable Funding) ≥ 100%
Note:
NSFR≥ 100% NSFR ≥ 100% NSFR ≥ 100% NSFR≥ 100% NSFR≥ 100% NSFR ≥ 100% NSFR≥ 100%
* Conservation Buffer is to ensure adequate capital to absorb losses during periods of financial and economic stress.
** D-SIBS (Domestic Systemically Important Banks) Buffer is to limit negative impact associated with the distress or failure of banks on domestic financial system and economy.
***
In periods of excess aggregate credit growth, BOT may require banks to set a Countercyclical Buffer up to 2.5% to achieve the broader macro-prudential goal of protecting the banking sector.
**** KBank's Average Liquidity Coverage Ratio (LCR) are 173%, 164%, and 166% as of June 2023, December 2022, and June 2022, respectively; more details can be found on Basel III -
Pillar 3 Disclosures Report
Remark: Banks with a capital ratio less than the required regulatory buffers will face various degrees of constraint on earning distribution
Source: The Bank of Thailand
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K
KASIKORNTHAI
Capital Definition Change (Consolidated)
Tier 1 capital
Basel II
Tier 1
•
Issued and paid-up share capital
.
•
Premium on ordinary shares
Legal reserve and Retained earnings
•
Hybrid Tier 1 (<15% of total Tier 1)
•
Minority interest, Preferred stock
Deduction of Tier 1
Goodwill, Treasury stock, Deferred tax asset
Investment in insurance
(50% Tier 1 and 50% Tier 2)
•
Long-term subordinated debt
1
2
Common Equity Tier 1
ธนาคารกสิกรไทย
开泰银行 KASIKORN BANK
Basel III
• Issued and paid-up share capital*
•
.
Premium on ordinary shares
• Legal reserve and Retained earnings
Other comprehensive income (OCI)
e.g. surplus on bond and equity FVTOCI (100%),
surplus on land & premises (100%)
Additional Tier 1
Hybrid Tier 1 with loss absorbency feature
Minority interest, Preferred stock
Deduction of Common Equity Tier 1
.
Goodwill, Deferred tax asset
.
Intangible assets
⚫ Investment in insurance (Threshold Deduction)
- Amount 10% of CET1, %RW = 250% (KBank's Case)
- Amount > 10% of CET1, deduct CET1
Digital Asset Exposure
Long-term sub-debt with loss absorbency feature
Tier 2
capital
3
•
Hybrid Tier 1 (exceeds from Tier 1 limit)
General Provision
•
Surplus on AFS equity (45%)
1
Surplus on land & premises (70% and 50%)
•
General Provision
Net Treasury Stock
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