Ƙarfin kuɗi na banki da tsarin Basel

Cibiyar ita ce wani ɓangare na kudi na banki da za a iya shafa asarar ba tare da bankin defaulting a kan masu saka jari. Shi ne mafi yawanci daga shareholders. Regulators kafa bukatun cibiyar domin wani banki zai iya fuskantar asarar da kuma ci gaba da aiki, ko kuskure ba tare da asara ga masu saka jari da kuma masu biyan haraji.

Standard na kasa da kasa shi ne Basel framework, wanda aka kafa ta Basel Committee on Banking Supervision a cikin Banki na International Settlements. Sũnãnan Basel ba su zama doka a kansu ba. Duk wani yanki na mulki ya canza su, a wasu lokuta da tsauraran ƙa'idodi, kuma ya yi amfani da su ga bankunansa.

Mataki na uku

Basel III ya raba cibiyar kulawa a cikin matakai bisa ga yadda za a iya dogara da kowane kayan aiki ya shafa asarar. The Financial Stability Institute da kuma Basel III text bayyana su kamar haka.

Tare	Main components	Aiki
1 (CET1)	Ƙarshen shekara	Highest quality. Absorbs asarar a lokaci guda yayin da banki ne mai tafiya sha'awa
1 (AT1)	Ma'aunin da ake amfani da shi a cikin kayan aiki masu zaman kansu tare da kuɗaɗe na iyakance, an rubuta su ko kuma an canja su a wani mataki	Gowa-concern asarar karɓar
Mataki 2	Subordinated bashi da wani asali lokaci na aƙalla shekaru biyar	Gone-damuwa da hannun jari. Absorbs asarar a yanke shawara ko liquidation, gabanin masu ajiya

Kashi na 1 CET1 tare da AT1. Kashin gaba ɗaya shine Kashi na 1 tare da Kashi na 2.

A karkashin Basel III, goodwill da sauran intangibles da tsare-tsaren haraji da aka jinkirta da ke dogara a kan samun riba a nan gaba an cire daga CET1.

The EU CRR exempts prudently valued software assets from the intangibles deduction under conditions, so the treatment of a capitalized technology build must be checked jurisdiction by jurisdiction. Start-up losses also create tax losses carried forward, which can produce deductible delayed tax assets.

Risk-weighted assets

Kashi na hannun jari ana bayyana su a matsayin kashi dari na dukiyoyin da aka yi wa la’akari da haɗari (RWAs), ba duk dukiyoyin ba. An ninka kowace barazana da nauyin hadarin da ke nuna hadarin bashi, kuma an ƙara yawan hadarin kasuwa da hadarin aiki.

Banks za su iya amfani da standardised hanyoyi da aka tsara ta hanyar mai kula, ko, tare da amincewar, na cikin gida models. New banks kusan koyaushe fara a kan standardised hanyoyi.

A karkashin Sashe na 92 na EU Capital Requirements Regulation , kowace ra'ayi ne mai dacewa a hannun jari "a bayyana shi a matsayin kashi dari na yawan haɗarin haɗari". Bukatun hannun jari don kasuwa da haɗarin aiki an canja su zuwa adadin haɗarin haɗari ta hanyar ninka su da 12.5, wanda shine daidaitattun 8%.

The output floor

A 2017 kammala Basel III ya hana amfanin da na'urorin ciki. RWAs wani banki dole ne mafi girma daga modeled RWAs da 72.5% na RWAs lissafa ta amfani da kawai standardised matakai, bisa ga Basel kwamitin high-level summary. The BIS descriptions transitional arrangements running from 2017 to 2028.

EU ya canza ƙasa zuwa Sashe na 92 (3) na CRR tare da ma'aunin 72.5% da dokokin canji na kansa.

Basel III ƙananan raɗaɗi da buffers

Taswirar Basel III na daidaitawa tana ƙayyade mafi ƙarancin da kuma ɓangaren adanawa.

Buƙata	CET1	Mataki 1	Total capital
Minimum	4.5%	6.0%	8.0%
Capital conservation buffer	2.5%
Minimum plus conservation buffer	7.0%	8.5%	10.5%
Maɓallin canzawa	0% zuwa 2.5%

The EU applies the minimums through CRR Article 92 and the conservation buffer through CRD Article 129, which requires a buffer of CET1 “equal to 2,5% of their total risk exposure amount”.

Ta yaya buffers ke aiki

Buffers ba su da mafi ƙaranci a cikin ma'ana guda. Wani banki zai iya amfani da su a cikin wahala, amma akwai farashin. Bisa ga FSI summary, ko da yaushe buffer na tsare-tsaren ya fadi ƙasa da 2.5%, ƙuntatawa na atomatik suna amfani da su don rarrabawa kamar su riba, sayar da riba da kuma kyautar kyauta.

The countercyclical buffer ya bambanta tsakanin 0% da 2.5% na RWAs kuma dole ne a haɗu da CET1. National hukumomin kara shi lokacin da su yanke hukunci aggregate ci gaban bashi ya zama mai yawa. The FSI yana lura da cewa karuwar ne pre-announced har zuwa watanni 12 a gaba, yayin da ragewa za su iya yin tasiri nan take.

Bankunan da suka fi muhimmanci a fannin tsarin banki suna ɗaukar ƙarin buffers. Bankunan da ke da muhimmanci a fannin tsarin banki na duniya suna riƙe da wani harajin da aka ƙayyade ta hanyar sakamakonsu na tsarin, kuma hukumomin ƙasa sun sanya buffers don bankunan da ke da mahimmanci a cikin gida. A cikin EU, wani ƙarin buffer na haɗarin tsarin zai iya amfani da shi a karkashin CRD Sashe 133.

Wuraren 2

Supervisors ƙara banki-na musamman bukatun ga hadarin da mafi ƙasƙanci ba su kama, kamar yadda riba farashin hadarin a cikin banki littafi ko haɗarin haɗuwa. A cikin EU wannan karin kudin kansu bukata ne aka tsara a karkashin CRD Sashe na 104a kuma zaune tsakanin mafi ƙasƙanci da buffers. Supervisors iya kuma isar da shawarwari a kan ƙarin kudi kansu a karkashin Sashe na 104b, wanda ke zaune a sama.

Don wani sabon banki, da bukata gaba daya shi ne don haka a stack: mafi ƙarancin, Pillar 2 bukatar, haɗe buffer, da duk wata shawara. Business plans that target only 8% total capital will not be accepted.

The leverage ratio

The leverage ratio is Tier 1 capital divided by an exposure measure that broadly follows accounting values, with specific treatment for derivatives, securities financing and off-balance-sheet items. It ignores risk weights on purpose. It is a backstop against errors in risk weighing and against excessive balance sheet growth in assets with low risk weights.

Kwamitin Basel ya yi gwajin mafi ƙarancin 3%, kuma EU ta yi amfani da rabon leverage na 3% a ƙarƙashin CRR Sashe na 92(1)(d).

A karkashin finalised Basel III reforms, shi ne aka sanya a kan 50% na bankin' s hadari-dauke da G-SIB buffer kuma dole ne ya hadu da Tier 1 kasuwar hannun jari. The EU ke amfani da irin wannan 50% factor in CRR Article 92(1a).

Ga bankuna da suke riƙe da asusun ajiya masu haɗari-ƙasa, kamar masu ba da bashi ko bankunan da ke zuba jari a cikin kuɗaɗen gwamnati, adadin karɓa na iya sanya hannu kafin adadin da aka dogara da haɗarin ya yi.

Kashi na farko mafi ƙaranci ga lasisin

Yawan kuɗaɗe na ci gaba yana bambanta da kuɗin farko mafi ƙaranci da ake buƙata don samun lasisin. Ka ce: "Abin sani kawai, Allah ne Ya saukar da shi a cikin Littãfi mai tsanani.

Jurisdiction	Minimum initial capital	Masu Sauƙi
Unionungiyar Turai	Aƙalla Euro miliyan 5; Member States za su iya amincewa da wasu nau’uka na musamman ba tare da kasa da Euro miliyan 1 ba bayan an sanar da Kwamitin kuma EBA	CRD Sashe na 12
Dubai International Financial Centre (DFSA)	Ka'idar tattalin arzikin kasa na US$10 miliyan ga kamfanonin nau'in 1, waɗanda suke waɗanda aka amince su karɓi ajiya; US$2 miliyan ga kamfanonin nau'in 2 da ke bayar da bashi ba tare da ɗaukar ajiya ba	DFSARulebook, PIB 1.3 da 3.6
Global Market (FSRA)	Buƙatar tattalin arziƙin ƙasar Amurka miliyan $ 10 don nau’in 1 (ta karɓar ajiya); US$2 miliyan ga Nau'in 2	FSRA Littafin Ka'idoji, PRU 1.3 da 3.3

A karkashin DFSA PIB 3.3.2, ga misali, wani nau'i na 1 kamfanin da ake buƙata a kan hannun jari shi ne mafi girman na farko bukata a kan hannun jari da kuma bukatarsa a kan hannun jari hatsarin da aka yi amfani da buffers.

Wasu jihohi suka sanya ƙananan ƙananan su a cikin dokokin banki na kasa, kuma wasu sun sanya ƙididdiga daban-daban don manyan ɗakunan takardar izinin dijital. Masu neman za su ɗauki ƙididdigar yanzu daga doka ta mai kula da kanta ko shawara kan lasisin a lokacin shigarwa, saboda waɗannan adadin ana sabunta su.

Me ya sa mafi ƙarancin doka ba shi da yawa a matsayin adadin gaskiya

Supervisors girma asusun ajiya daga shirin kasuwanci, ba daga doka saƙa. ECB's jagora zuwa fintech banki takardar shaidar aikace-aikacen ya bayyana cewa ECB da hukumomin kasa za su tantance ko mai nema zai iya "riƙe a ajiya da isasshen asusun ajiya don rufe fara asarar a cikin farko uku shekaru na aiki" da, inda ya dace, kudin gudanar da wani shirin fita.

The same guide gives examples where capital above the minimum could be warranted, such as a new bank entering a developed market with an aggressive pricing strategy. In practice, the capital an mai neman dole ne ya yi alkawari daidai:

1. Kashi na farko ya kunshi kudaden da aka ware domin biyan bukatun asusun ajiyar, ciki har da buffers da Pillar 2.
2. Da kuma cumulative fara asarar har zuwa break-even, a karkashin wani stressed da kuma wani base case.
3. Plus a management buffer above all requirements, so that normal volatility does not trigger distribution limits.
4. Sa'an nan, idan aka bukata, da haƙƙin wani ɓangare daga gare su.

Tambayoyi masu kula da tambaya game da kasuwar

1. Shin, an biya kudin sabulu ne da gaskiya, kuma shin, an tabbatar da asalinsa ne kuma ya amintacce?
2. Shin akwai wani sashi daga cikinta da ke dogara ga bashi da aka samu ta hanyar masu saka hannun jari, wanda zai iya haifar da matsin lamba kan biyan riba?
3. Shin ma'aikatan za su iya samar da rarar kudi mai yawa idan shirin bai yi aiki ba, kuma shin wannan alkawari yana da aminci?
4. Waɗanne ragewa ne suke amfani da su ga takardar bayanin saka hannun jari, musamman ma dukiyar da ba a gani ba da kuma dukiyar harajin da aka jinkirta?
5. A wane mataki a cikin wannan al'amari mai nauyi ne bankin ya sabawa buffers ɗinsa, kuma menene management zai yi bayan haka?

Ma'anar ta gaba tana rufe mataki na biyu na aminci mai tsauri: kudi da tallafi mai dorewa.