(b) Summary quantitative data about what it manages as capital. Some entities
regard some financial liabilities (eg some forms of subordinated debt) as part of
capital. Other entities regard capital as excluding some components of equity (eg
components arising from cash flow hedges).
(c) Any changes in (a) and (b) from the previous period.
(d) Whether during the period it complied with any externally imposed capital
requirements to which it is subject.
(e) When the entity has not complied with such externally imposed capital
requirements, the consequences of such non-compliance.
A financial institution bases these disclosures on the information provided internally to
key management personnel.