Due to the difference between time that banks prepare its financial reports and the time that banks need to prepare capital adequacy reports, when this comes before the end of the fiscal year there is a profit that banks have on their balance sheets before auditing, the question is, is this profit considered in Tier 2 Capital ?
Since according to the system followed in Banks daily Balance Sheets are prepared at branches using latest available information with half yearly suspense adjustments, I don't think there will be much of a time lag with Digital Accounting.
Calculation of minimum capital requirements for operational and market risk os a regulatory function of each country's Central Bank and the Basel committee has laid down ground rules to be followed. Moreover I think the issue using unaudited financials does not arise because while some Stock demand for half year audited report, some countries legislation require quarterly reports.
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