Banking
Tier 1 Capital — New Share Issuance
The bank issues new common shares to strengthen its regulatory capital position.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash in Bank | Asset (+) | 50,000,000.00 | - |
| Common Stock (Par Value) | Equity (+) | - | 5,000,000.00 |
| Share Premium / APIC | Equity (+) | - | 45,000,000.00 |
💡 Accountant's Note
Common equity is the purest form of Tier 1 capital under Basel III. Banks periodically raise equity to maintain capital adequacy ratios above regulatory minimums set by the Central Bank of Jordan.
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