1.   The bank is digging into capital reserves to retain the confidence of its customers.

2.   Japanese financial institutions had traditionally been allowed to declare their share portfolios as part of the capital reserves which they were obliged to maintain.

3.   Any excess over cost of replacement is credited to capital reserve or a specific asset replacement account.

4.   The capital redemption reserve is a non-distributable reserve and represents paid up share capital.

5.   Another regulation says home health-care agencies will need to maintain a level of capital reserves sufficient to operate for three months.

6.   Bank holding companies would also count the capital of their securities affiliates on their books, a move that would boost the capital reserves of the parent company.

7.   Bank holding companies would also count the capital of their securities affiliates on their books, a move that would boost the capital reserves at the parent company.

8.   But investors were allowed to count good will as part of the capital reserves against which they could make loans.