Uregulowania nadzoru bankowego w nowej umowie kapitałowej (Basel II) i ocena ich konsekwencji dla polskiego sektora bankowego

Abstract

The rapidly developing globalisation of world economies has caused that it has become necessary to establish international authorities to control public entities (including, but not limited to, banks). These are banks that operate in the international market in an especially active manner. To reduce any and all irregularities in the banking sector, the Basel Committee on Banking Supervision was established. As a result of further actions, the New Basel Capital Accord (Basel II), in details defining the methodology of capital adequacy measurement and target standards for the banking supervision, was published. The purpose of this document is to present major regulations of the New Capital Accord and assess their impact on the Polish banking sector. On the basis of a selected group of banks in Poland, we discuss the impact of new guidelines, for example, on a solvency ratio.