Kierunki międzynarodowej koordynacji ostrożnościowych regulacji bankowych

Abstract

Financial instrument trading is accompanied by a great risk since financial instruments are based on a commitment to perform a certain service in future. Bank management which does not take the risk into account may be one of reasons for financial crisis. Therefore, it is important to maintain the solvency of banks understood as bank capacity to cover its loss and risks from its own funds. To carry out such a duty, prudence regulations have to be developed and implemented. The purpose of this article is to present currently applicable prudence regulations in the banking sector and an attempt to show directions of required changes and modifications. The article is composed of four parts. The first part presents the analysis of reasons of financial market regulation and explains causes why banks are subject to special orders and standards. The second and third part describes efforts of the Basel Committee on Banking Supervision and other organisations to develop global banking system operating standards. The author also refers to research over the global impact of guidelines of the Basel Committee on Banking Supervision on the banking sector. The final part presents expected directions of changes in international prudence regulations.