The own funds Directive defines which capital elements can be counted as regulatory capital. The Directive divides the elements into two categories: core capital (original own funds) consists of the highest-quality items (equity capital (q.v.), disclosed reserves and funds for general banking risks) and supplementary capital (revaluation reserves (q.v.), securities of indeterminate duration, hidden reserves (q.v.), commitments of members of cooperative societies and subordinated loans)
the assets of an entity/company less its liabilities. In a company net assets are equal in monetary amount to the shareholders equity, bilansi aktiva üldsumma miinus passivas näidatud kohustuste üldsumma
omat varat 1 . EKI terminibaas Esterm. Estonian Language Institute, Sõnaveeb 2026. https://sonaveeb.ee/search/unif//esterm/omat%20varat/1/fin (19.06.2026)
