The article discusses how banks and insurance companies manage their capital to create value. It covers topics like capital structure optimization, balance sheet management, and regulatory capital requirements. The researchers explore differences between banking and insurance, types of available capital, and potential changes in capital regulation. They also delve into risk-weighted assets optimization and the alignment between risk and capital management. Key findings include the importance of balancing capital and liquidity, understanding different capital instruments, and the impact of regulatory changes on capital management strategies.