Attuazione delle regole della BRI sulla valutazione dell'adeguatezza del capitale: uno studio comparato degli approcci adottati nel Regno Unito, negli Stati Uniti e nel Giappone
DOI:
https://doi.org/10.13133/2037-3651/10918Parole chiave:
Financial regulation, capital adequacyAbstract
In 1987, the Bank for International Settlements (BIS) Basle Supervisor's Committee agreed on a methodology for the evaluation of capital adequacy with respect to internationally active banks in December 1987. This code has since been accepted by many countries, although the approaches followed in its implementation have been different. This article looks at implementation in the United Kingdom, the United States and Japan. The author seeks to identify competitive distortions, using detailed tables.
JEL Codes: G18
Riferimenti bibliografici
BANK FaR INTERNATIONAL SETTLEMENTS (BIS), Proposals for international convergence of
capitai measurement and capitai standards, Consultative paper issued by the Committee
on Banking Regulations aod Supervisoty Practices (the Basle Committee),
(Basle, December, 1987).
BIS, Proposals for the inclusion of generai provisions/general loan loss reserves in capitai,
Consultative paper issued by the BasIe Committee (Basle, FeblUal'Y 1991).
BANK OF ENGLAND, Subordinated Loan Capitai Issued by Recognised Banks and Licensed
Deposit-takers (BSD/1986/2), Marcb 1986.
BANK OF ENGLAND, Implementation of the Basle Convergence Agreement in the United
Kingdom (BSD/1988/3), October 1988.
BANK OF ENGLAND, Implementation in the United Kingdom of the Directive on Own Funds
of Credit Institutions (BSD/199012), December 1990a.
BANK OF ENGLAND, Implementation in the United Kingdom of the Solvency Ratio Directive
(BSD/I990/3), December 1990b.
DALE, R., "Japan's Banlcing Regulation: Current Policy Issues", in ]apanese Financial
Growth, by Goodbart, G.A.E. and Sut1ja, G. (eds.), Macmillan, 1990, pp. 33-45.
EC, Directive on the Annual Accounts and Consolidated Accounts of Banks and Other
Financial lnstitutions ("Bank Accounts Dil'ective") (86/635/EEC), 8 December
EC, Directive on the Own Funds of Credit Institutions ("Own Funds Directive")
(89/299/EEC), 17 Aprll 1989.
EC, Directive on the Solvency Ratio for Credit Institutions ("Solvency Ratio Directive")
(89/647/EEC), 18 December 1989.
FEDERAL RESERVE SYSTEM, Capitai Adequacy Guidelines, Board of Governors, March
HALL. M.J.B., "The BIS CapitaI Adequacy 'Rules': A Critique", in Banca Nazionale del
Lavoro Quarterly Review, no. 169, June 1989, pp. 207-27.
HALL, M.J.B., "Comment" 00 Dale's papet in ]apanese Financial Growth, Macmillan,
a, pp. 46-51.
HALL, M.J.B., "'The Baok for Inte1'llational Settlements' CapitaI Adequacy 'Rules':
Implications fot Banks Operating in the UK", Service Industries ]ournal, Volume lO,
No.1, January 1990b, pp. 147-71.
JAPANESE MINISl'RY OF FINANCE, Outline of the affidai Notification Concerning tbe
Implementation of the Basle Committeels Capitai Adequacy Framework, December
OFFICE OF THRIFl' SUPERVISION, Regulatory Capitai: Interest Rate Risk Componenti July
PRICE WATERHOUSE, Bank Capitai Adequacy and Capitai Convergence, JuIy 1991.
##submission.downloads##
Pubblicato
Fascicolo
Sezione
Licenza
Ogni materiale pubblicato sul sito e gli articoli pubblicati sulla rivista sono distribuiti con Licenza internazionale Creative Commons Attribuzione - Non commerciale - Non opere derivate 4.0. Copia della licenza è disponibile alla URL http://creativecommons.org/licenses/by-nc-nd/4.0. Gli autori mantengono i diritti sulla loro opera e cedono alla rivista il diritto di prima pubblicazione dell'opera con la licenza suindicata.