BASEL KURALLARI, EKONOMİK SERMAYE VE BU KAVRAMLARIN TÜRK BANKACILIK SEKTÖRÜ İÇİN İŞARET ETTİĞİ HUSUSLAR

Year 2009, Volume: 10 Issue: 1, 118 - 133, 01.01.2009

Göksel Tiryaki

Abstract

Sermaye tüm ekonomik birimlerin en hayati kaynak unsurlarındandır. Ayrıca, özellikle bankalar için hesaplanması ve yönetilmesi gereken temel finansal göstergelerden birisidir. Yasal sermaye olarak adlandırılan, bankalar için gerekli sermaye standartlarının oluşturulabilmesi amacıyla Basel Bankacılık Komitesi on yıllardır farklı prensipler üzerinde mutabakat sağlanması amacıyla çalışmalar yürütmektedir. Bankaların sermaye gereksinimi konusunda önem arz eden bir başka kavram olan ekonomik sermaye ise banka sermaye gerekliliği konusundaki tüm bu çalışmaların bir anlamda nihai ürünü olarak, taşınan risklerin rakamsal şekilde ölçülmesi vasıtasıyla banka sermayesinin optimum olarak hesaplanmasını ifade etmektedir. Bu çalışmada tüm bu süreç teorik olarak açıklanmaya çalışılmış ve bu durumun Türk Bankacılık Sektörü açısından işaret ettiği hususlar özetlenmiştir

Keywords

Basel Bankacılık İlkeleri , Ekonomik Sermaye , Türk Bankacılık Sistemi

BASEL REGULATIONS, ECONOMIC CAPITAL AND THEIR IMPLICATIONS FOR THE TURKISH BANKING INDUSTRY

Abstract

Capital is one of the crucial financial sources of fund for all economic agents. It is also a basic financial indicator that should be measured and managed, especially for banks. Basel Banking Committee has been publishing a number of standards for almost two decades in order to establish harmonized capital requirement for banks, which set basis for regulatory capital. On the other hand, economic capital, which is another concept in managing capital in banks, is a consequence of theoretical studies and risk management and capital requirement practices. It is defined as the optimum bank capital level measured by quantifying all relevant risks involved. In this paper, these capital regulations are explained and implications of Basel Rules and economic capital models for The Turkish Banking Industry are summarized.

Keywords

Basel Banking Rules, Economic Capital, Turkish Banking System

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