The capital of a cooperative bank – accounting and supervisory capital classifications as a framework for efficient capital management

The cooperative bank´s capital is the basis for providing sustainable MemberValue for the members of a cooperative bank. On the other hand the optimum amount of capital is subject to intensive (political and academic) discussions.
This working paper describes the the different regulations for cooperative banks´ capital (accounting rules: German accounting standards (HGB), international accounting rules (IFRS) and the supervision rules according to Basle III) and points out the impact of these rules on the cooperative banks´ capital.