最初管理银行资本的1988年巴塞尔协议中的第一条是：银行的大部分一级资本必须是普通股。

Under the original 1988 Basel 1 rules governing bank capital, the bulk of Banks' tier-one capital had to be common equity.

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关于核心资本准确的定义常常被叫作“第一级资本”，允许银行利用最近放宽的会计准则。

The precise definition of core capital used—“tier-one common”—allows banks to take advantage of the recent relaxation of accounting rules.

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瑞士联合银行眼看着自己的第一级比率（第一比率是风险加权资产和核心资金的比率）从第二季度末的12.3%降低到10.6%。

UBS, a Swiss bank, has seen its tier-one ratio (which divides a bank's risk-weighted assets by its core capital) fall from 12.3% at the end of the second quarter to 10.6%.

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