１９８８年巴塞尔委员会颁布了《关于统一国际银行资本衡量和资本标准的协议》，该协议为国际业务活跃的银行建立了一个衡量资本充足率的基本框架和资本适宜度的最低标准。为了确保尽可能多的国家接受该协议的精神，该协议允许各国在适用和解释协议时有相当程度的自由决定... In 1988, the Basel Committee promulgated the “Agreement on Unification of International Capital Measurement and Capital Standards”, which establishes a basic framework for measuring the capital adequacy ratio and a minimum standard of capital adequacy for internationally active banks. In order to ensure that as many countries as possible accept the spirit of the agreement, the agreement allows a fair degree of freedom in the application and interpretation of agreements by all States ...