Capital adequacy according to Basel requirements and its approval in Iraqi commercial banks
DOI:
https://doi.org/10.36322/jksc.v1i73(A).16743Keywords:
Capital adequacy, Basel requirements, Iraqi commercial banksAbstract
Capital adequacy is one of the most important issues of concern to the management of banks and the local and international financial and monetary control and supervisory bodies because of the great importance of this issue in the management and protection of the bank.
Therefore, the study aimed mainly at the issue of the role of Basel Ш Committee requirements in limiting or reducing the credit risks of the same study, through the use of capital adequacy measurement ratios, and to achieve this purpose the study was applied to a sample of banks consisting of ten banks listed in the market Iraq Securities Exchange for the period from (2010-2020), and a set of financial and statistical measures were used, represented by financial equations, the statistical program (SPSS) and the use of the (Regression), and the study reached a set of conclusions, the most important of which are: The capital adequacy rates in private banks are much more than the minimum capital adequacy ratio and in all the measures in force, whether mentioned in the Basel Agreement (Ш) 10.5%, or the Iraqi Banking Law or the instructions of the Central Bank of Iraq (12%), and one is attributed The reasons for this increase are the steady annual increases in banks' capital, which constitute the numerator of the index, in contrast to the slowdown in the growth of risk-weighted banking assets compared to short-term investments.
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