After the solvency crises experienced by comercial banks around the world in the 1980’s, banking regulation has seek international harmonization of prudential regulation, through the generalized adoption of a common measure of solvency (the capital adequacy ratio) included in the Basle accords on capital measurement and capital standards. Mexican banking current regulation (the Single Banking Rules of the National Banking and Securities Commission) requires regulatory capital to be equal to at least 10% of total assets of the bank (including its off-balance activities and foreign branches) after applying risk-weighting coefficients. The denominator of the capital adequacy ratio thus represents the accounting value of Banks assets adjusted for their individual risks (market, credit and operational risks).Any questions, comments or suggestions, we would appreciate sending an email to the address DISF@banxico.org.mx