Reserves

[shanlane]

Hello,

I have seen "reserves" listed as Tier 1 capital and tier 2 capital. Tier 1 says "disclosed reserves" while Tier 2 says "undisclosed reserves", so I guess that makes sense. My question is, what distinguishes a "disclosed reserve" from "asset revaluation reserves" and "General provisions or loan loss reserves" which are listed as Tier 2 capital?

While I am at it, I have also seen unrealized gains as a form of Tier 2 capital. Does that actually count?

Thanks!

Shannon