Współczesne Finanse : Teoria i Praktyka

ISSN: 2544-199X     DOI: 10.18276/wf.2016.1-01
CC BY-SA   Open Access 

Lista wydań / nr 1 (1) 2016
Development of equity regulations in the Basel framework

Rok wydania:2016
Liczba stron:10 (5-14)
Klasyfikacja JEL: G28 G21 G01
Słowa kluczowe: equity regulations capital adequacy Capital Adequacy Ratio Basel Committee on Banking Supervision risk
Autorzy: Günter Hofbauer

Aleksandra Nocoń

Monika Klimontowicz

Abstrakt

Purpose – the main aim of the study is to present the evolution of the regulations of the Basel Committee on Banking Supervision, paying particular attention to changes in equity regulations, initiating national and international standards for capital security of banks. Methodology – in the empirical part we show the equity rate of banks changing over the years from 2008 or 2011 until 2015/2016. Findings – the global financial crisis has revealed the need to improve methods of risk assessment and management in banking institutions. In fact, stability of a bank determines the stability of whole financial system. Therefore, the Basel Committee on Banking Supervision stands in the face of adapting the existing requirements, which aimed at maintaining safety of banks’ capital. However, it should be noted that despite regular updating of the banks’ equity regulation, towards their adaptation to the changing macroeconomic conditions, the situations of bankruptcy and insolvency of banks are observed. Value – capital is a basic value, which is the subject of assessment from the banks’ prudential standards point of view. It performs particular functions – guarantees safety, absorbs potential losses, and supports the maintenance of institutions stability, guaranteeing their further development. The key objective of equity regulations is to ensure safety of functioning of individual banks and the whole financial system, of which banks are the most important element.
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