1. Accumulated other comprehensive income is included in the the calculation of the regulatory capital for larger Bank are focused towards maintaining the liquidity of the Assets of the bank and maintaining the quality of the books of accounts of the bank so they can deal with adverse economic scenarios.

Extension of the requirement of inclusion of accumulated other comprehensive income is related to maintenance of a better quality of books of accounts and increase in the level of the liquidity in the banks so there will be increase in the liquidity of the bank because all such net realizable gains are to be included in the calculation of the regulatory capital and this will make the banks more liquid and this will improve the monetary supply into the economy so I do think that extension of the requirement of inclusion of accumulated other comprehensive income will be leading to improvement in the liquidity of bank.

2. inclusion of accumulated other comprehensive income is leading into the increase in volatility of the regulatory capital as there has been a certain gains and losses of a smaller time frame which are impacting the overall profitability of the bank and their increasing the liquidity of the bank and it is leading to increase in the volatility so these concerns have been genuine but the liquidity is continuously monitored and there are no negative impact arising out of them as accumulated other comprehensive income introduction was to increase liquidity.