The components of Tier-I & Tier-II capital according to BASEL accord are:
TIER-1 (core capital):
1. Paid up capital
2. Non payable share premium a/c
3. Statutory reserve
4. General reserve
5. Retained earning
6. Minority interest to subsidiaries
7. Non cumulative irredeemable preference shares
8. Dividend equalization account
1. General provision (1% of CL)
2. Assets revaluation reserves
3. All other preference shares
4. Exchange equalization a/c