core tier 1 capital 与 tier 1 common capital 区别

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最近发现美国的银行财务报表上习惯上使用 Tier 1 common ratio,
而欧洲的银行财务报表更多的使用 core tier 1 capital ，
小弟才疏学浅，希望各位好友能够帮帮忙，解释下二者区别，感激不尽！

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关键词：Capital capita Common Capi Tier Capital core Common Tier

自己顶一下，不能沉了

It is important to note that the Tier 1 capital ratio may be calculated as the Tier 1 common capital ratio or the Tier 1 total capital ratio. Preferred shares and non-controlling interests are included in the Tier 1 total capital ratio but not the Tier 1 common ratio. As a result, the common ratio will always be less than or equal to the total capital ratio.

顶上去，同问，求教。

http://www.investopedia.com/term ... o.asp#axzz1Wc9Py6g0
这个上面说：The Tier 1 common capital ratio excludes any preferred shares or non-controlling interests when determining the calculation.

http://2010.lloydsbankinggroup-annualreport.com/Glossary.aspx
这个上面说：Core Tier 1 capital：As defined by the FSA mainly comprising shareholders’ equity and equity non-controlling interests after deducting goodwill, other intangible assets and other regulatory deductions.

两个还是不一样的