^aRegulatory adjustments (RA): These are specific modifications made to a bank’s assets and liabilities as mandated by the Bank for International Settlement (BIS, 2019) under the CAP30 guidelines. The adjustments include, but are not limited to, intangible assets, deferred tax assets and changes in own credit risk on fair-valued liabilities. The primary purpose of these adjustments is to present a more accurate view of a bank’s Common Equity Tier 1 capital. Essentially, they ensure that stakeholders have a transparent view of the bank’s core capital by accounting for certain assets and liabilities that might otherwise distort this view. When calculating their own funds, banks must consider all assets measured at fair value and make necessary deductions from Common Equity Tier 1 capital for any additional value adjustments; ^baccording to the Basel Committee on Banking Supervision, the minimum Tier One ratio has to achieve 6% by 1 January 2015 (the implementation phase started in January 2013). For the previous versions of Basel, the minimum percentage required was 4% (Basel Committee on Banking Supervision, 2011); ^ctotal capital/risk-weighted assets. According to the Basel Committee on Banking Supervision, the minimum total capital ratio has to remain at 8%