BASEL NORMS

Tier-1 Capital
Paid up capital
statutory reserves
Other disclosed free reserves
Capital reserves which represent surplus arising out of the sale proceeds of the assets.
Investment fluctuation reserves
Innovative Perpetual Debt Instruments
Perpetual noncumulative preference shares

Minus:
Equity investment in subsidiaries
Intangible assets
Losses(current period + past carried forward)

Tier-2 Capital
Undisclosed reserves and cumulative perpetual preference shares
Revaluation Reserves
General provisions and loss reserves
Hybrid debt capital instruments such as bonds
Long term unsecured loans
Debt capital instruments
Redeemable cumulative preference shares
Perpetual cumulative preference shares.