It is determined by the structure of the economy, including the effectiveness of institutions and markets in matching vacancies and unemployed workers, and by policies, such as the levels of unemployment compensation and minimum wage rates. Because institutions and markets evolve and labor market policies change, it would be inappropriate to set a fixed numerical objective for full employment.
This will weigh on the income statement, in terms of profit or loss from trading, and directly on capital, in terms of unrealised losses on assets measured at fair value, which affects 'other comprehensive income'. However, the total accounting impact should be limited, as the share of securities held by banks in their trading books is not very high.