Адекватно ниво на капитал и импликациите од примената на БАЗЕЛ 2
Capital adeqacy and implications of BASEL 2 implementations

Summary/Abstract: Capital is one of the key factors to be considered when the safety and soundness of a particular bank is assessed. Almost every aspect of banking is either directly or indirectly influenced by the availability and/or the cost of capital. An adequate capital base serves as a safety net for a variety of risks to which an institution is exposed in the course of its business. Capital adequacy stands on calculation of the capital divided with the risk adjusted assets. The Basel 1 did not secure estimation of the capital adequacy in accordance to the real risk bank portfolio. Hence, the New Capital Accord, Basel 2 offers more adequate approach of capital calculations based on the ranking in accordance with the risk level. Its essence is in determining the level of capital synchronized with the risks level, and in the same time in correspondence to the capital required by the bank regulator. The latest data indicates that the level of capital adequacy within the banking industry of the developed economies shows decreasing trend, as result of the efforts of such countries to economize with this expensive source of financing. The capital is kept on minimal level, sufficient to cover the risk following each item of the balance sheet. Such method is initiated with the New Capital Accord, Basel 2, which attempts to calculate the compulsory capital in correlation with the risk profile and quality of the bank portfolio. Unlike developed countries, empirical findings indicate that in the banking industry in the region (selected transitional economies), the variable capital/total assets shows statistical insignificance for achieving higher bank efficiency. Thus, banks do not utilize this variable in gaining higher profitability alike banking industry in the developed countries. Although the trend of capital adequacy is decreasing, yet practical experience and data by the central banks indicate that banking industry shows much higher capital adequacy rates then required.

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