What Are the Advantages of Fund Accounting?

Accounting capital, also known as available capital and real capital, refers to owner's equity. The amount is the balance of assets in the balance sheet after a business combination minus liabilities, including paid-in capital or ordinary shares, preferred shares, and subsidiary bank bonds.

Accounting capital

(1) Book capital is from

Generally speaking, the three types of capital have the following relationship in value: economic capital regulatory capital book capital. Considering both risk and return factors, the most economical and ideal form is that book capital equals regulatory capital equals economic capital.