INTERNATIONAL STANDARDS OF BANKING CAPITAL: ADAPTATION IN UKRAINE

Abstract

The peculiarities of the state supervision of the Ukrainian banks and the regulation of their activities are re-searched. The state of the Ukrainian banking system at the present stage is analyzed, and the factors of influence on it are given. It is shown that common problem is lack of capitalization of Ukrainian banks, which led to the insolvency of a large number of them, the outflow of deposits, the growth of distrust to the banking system from the side of depositors and investors. In order to increase the efficiency of banking supervision and regulation some recommendations on adaptation the formation of bank capital to international standards of Basel III are offered, the advantages and disadvantages of the transition to international standards are shown. The study was conducted on the basis of data from a representative sample of the annual financial statements of the Ukrainian banks by the method of cluster analysis, k-means, on the basis of indicators of adequacy of regulatory capital H2 averaged by annual data. As a result of the analysis three groups of banks are selected in accordance with the level of riskiness approaches to capital formation: low-risk approach, moderate and high-risk ones. The division of banks into groups was carried out on the basis of analysis of variance, the calculations were made in the Statistica application. It is proposed to use additional analytical factors characterizing the formation of capital by banks, – a margin of safety of the capital base (the difference between the available sources of stable funding and needs for stable funding) and capital risk of systemically important banks (probability of failure by the bank regulatory capital adequacy). The establishment of minimum requirements for the formation of banks of systemic importance of the buffer was grounded on the basis of probability of failure of economic capital requirements and approaches to the formation of bank capital, which will lead, in practice, to effective management of the system and the individual capital of banking institutions risk. These proposals take into account the specifics of the national system of accounting and financial reporting of banks and formalized appropriate calculation algorithms.