2012, vol. 9, br. 2, str. 50-62
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Primena standarda iz Bazel II sporazuma u poslovnim bankama u BiH
Implementation of Basel II standards in commercial banks in B&H
Sažetak
Na bazi istraživanja i proučavanja primarnih i sekundarnih podataka iz odabranog uzorka poslovnih banaka, urađena je preliminarna konstatacija stanja bankarskog sistema BiH u svrhu saznanja dosadašnjeg nivoa primene i davanja odgovarajućih preporuka za nastavak primene standarda Bazelskog sporazuma 2. Konstatovano je da sve banke iz uzorka visok prioritet daju pomenutim standardima, da već raspolažu sa određenim znanjima iz te oblasti i da kontinuirano edukuju zaposlene, upravo za potrebe potpune primene tih standarda. Takođe je konstatovano da regulatorni organi BiH do sada nisu učinili dovoljno na donošenju novih propisa vezanih za tu oblast kao i da poslovni rezultati banaka nisu na zadovoljavajućem nivou, naročito u pogledu stopa profitabilnosti i stopa adekvatnosti kapitala banaka. Zato je preporučeno da banke BiH, pored redovnih aktivnosti treba da prikupljaju nove izvore sredstava, a naročito vlastite, odnosno svež kapital bez kojeg prikupljanje ostalih izvora nema smisla, a regulatorni organi (agencije za bankarstvo) da donesu nova akta (odluke) kojima će se naložiti definitivan početak primene novih standarda u bankarstvu uz izradu konkretnih uputstava za primenu pojedinih akata, sačinjavanje forme izveštavanja (konkretan izgled obrazaca) i implementaciju standarda i uputstava u samim bankama.
Abstract
Based on the study of primary and secondary data from the selected sample of commercial banks, a preliminary statement of the state of the banking system in B&H has been made for the purpose of determining the current level of application and making the appropriate recommendations concerning the continuation of the implementation of Basel II standards. It has been noted that all banks in the sample give high priority to those standards, that they already have certain knowledge of the area and that they provide constant training to their employees with the aim of enabling full implementation of those standards. It has also been determined that the regulatory authorities in B&H have not done enough on adopting new regulation related to the area and that operating results of the banks are not satisfactory, especially in terms of rate of return and capital adequacy of banks. Thus, it is recommended that the banks in B&H, in addition to their regular activities, collect new sources of funding, especially their own funds or fresh equity since the attraction of other sources does not make much sense without it. Also, the regulatory authorities (banking agencies) should adopt new regulation (decrees), and impose the implementation of new standards in the banking industry together with drafting of specific instructions for the application of individual regulation, preparation of different formats of reports (specific layout of forms) and the implementation of standards and instructions in the banks.
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