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Basel Committee on Banking Supervision A Sound Capital Planning Process: Fundamental Elements Sound practices January 2014 This publication is available on the BIS website (www.bis.org). © Bank for International Settlements 2014. All rights reserved. Brief excerpts may be reproduced or translated provided the source is stated. ISBN 92-9131-209-6 (print) ISBN 92-9197-209-6 (online) A Sound Capital Planning Process: Fundamental Elements iii Contents 1. Background ................................................................................................................................................................................ 1 2. Objective ...................................................................................................................................................................................... 1 3. Fundamental components.......................................................................................................................................