Vol.8, No 3, 2011 pp. 287 - 300
UDC 005.334:336.71
ANALYSIS OF CAPITAL AND LIQUIDITY REQUIREMENTS COMPLIANCE IN BANKING SECTOR IN SERBIA
Tatjana Stevanović, Jelena Stanković
Faculty of Economics, University of Niš, Serbia
In contemporary business environment, the degree of stability in the banking sector has a profound reflection on the economic and social relations. On the other hand, banking business is inevitably followed by existence of different types of risks which may cause the negative effects on the bank itself and its financial result, as well as the negative effects on the clients of the bank or the economy of the country where the bank operates.
For that reason, good and opportune risk management in banking operations is crucial for the stability of the bank, or at the higher level, the stability of financial sector. The procedure of risk management in banks and other financial institutions includes a series of successive steps starting from the identification of risk, its measurement and, eventually, risk assessments in order to minimize adverse effects on the financial result and equity. Therefore, measuring the business performances of banks is not just a matter of good management of the bank, but also fulfillment of legally prescribed standards for banking operations. The two most important performances of the bank are, without any doubt, the capital adequacy and liquidity. The significance of these performances is above all in the fact that they reflect at the same time the level of commercial success of the bank, but the level of risk management at the bank. Compliance with these requirements in the banking sector in Serbia is regulated by special decisions of the National Bank of Serbia.
Starting from December 31st 2011, the banking sector in Serbia begins with the implementation of the so-called Basel II standards, issued by the Basel Committee on Banking Supervision. The aim of this paper research was to quantify the compliance with capital requirements and liquidity requirements in the banking sector of Serbia, at the very moment when it is expecting the application of new methodologies and new legal framework in the field of risk management.
Key Words: liquidity, capital adequacy, risk management, quantitative analysis
ANALIZA ISPUNJENOSTI KAPITALNIH ZAHTEVA I ZAHTEVA LIKVIDNOSTI U BANKARSKOM SEKTORU U SRBIJI
U savremenom poslovnom okruženju, stepen stabilnosti bankarskog sektora u znatnoj meri utiče na ekonomske i društvene odnose u zemlji. S druge strane, bankarsko poslovanje neminovno prati postojanje različitih vrsta rizika koji mogu prouzrokovati negativne posledice po samu banku i njen finansijski rezultat, ali i na klijente banke i privredu zemlje gde ta banka posluje.
Iz tog razloga, dobro i pravovremeno upravljanje rizicima u bankarskom poslovanju je od ključnog značaja za stabilnost banke, ili šire posmatrano, stabilnost finansijskog sektora. Postupak upravljanja rizicima u bankama i drugim finansijskim institucijama obuhvata niz sukcesivnih koraka od identifikacije rizika, njegovog merenja i, na kraju, procene rizika u cilju minimiziranja negativnih efekata na finansijski rezultat i kapital banke. Stoga, merenje poslovnih performansi banaka nije samo stvar dobrog menadžmenta banke, već i ispunjenje zakonom propisanih standarda za bankarsko poslovanje. Dve nesumnjivo najvažnije performanse banke su, u tom smislu, adekvatnost kapitala i likvidnost. Značaj ovih performansi se ogleda, pre svega, u činjenici da one istovremeno odražavaju nivo komercijalnog uspeha banke, ali nivo upravljanja rizicima u banci. Ispunjenost ovih zahteva u bankarskom sektoru Srbije regulisana je posebnim odlukama Narodne banke Srbije.
Od 31. decembra 2011. godine, bankarski sektor u Srbiji počinje sa primenom takozvanih Bazel II standarda, usvojenih od strane Bazelskog komiteta za superviziju banaka. Cilj ovog rada je da kvantifikuje ispunjenost kapitalnih zahteva i zahteva likvidnosti u bankarskom sektoru u Srbiji, upravo u trenutku kada se očekuje početak primene novih metodologija i novih zakonskih okvira u oblasti upravljanja rizicima.
Ključne reči: likvidnost, adekvatnost kapitala, upravljanje rizikom, kvantitativna analiza
