The regulatory framework is continuously evolving, and the availability of capital formation and liquidity instruments offered by the market also fluctuates. This can cause the market value of instruments impacting Tier 1 or Tier 2 capital to deviate from the amounts anticipated by financial institution management. In such cases, an immediate restructuring of the capital base—executed in close collaboration with the risk department and using regulator-permitted and approved legal instruments—ensures that capital calculations align with anticipated levels, reflecting a realistic, regulator-approved market value of the assets.