Avrupa Toplulukları ve Türk mevzuatı açısından bankalarda sermaye yeterliliği

Abstract

157 SUMMARY In 1980 's Banking sectors of developed countries have been negatively effected with the problems caused by the loans extended to the developing countries and non-repayment of the loans extended to some sectors of economy. The structure of the balance sheets of the banks have been distorted and the allowances for the non-performing loans have used up their capital. Therefore, capital positions of the banks must be strengthened. A standard definition of capital adequacy ratio are adopted by the Basle Committee on Banking Regulations and Supervisory Practices in the Organization of Bank of International Settlement in international platform with the purpose of strengthening the capital structure of the banks and providing them a sound financial position by limiting their risky activities in comparison with the own funds and with the aim of preventing the unfair competition among banks by bringing a standard definition of capital which is defined and measured differently in different countries. The capital adequacy of banks is arranged within the framework of EC standards under the title of `Council Directive on Solvency Ratio for Credit Institutions.` Also, the standard definition of capital is brought into agenda by the `Council Directive on Own Funs for Credit Institutions` which is insperable part of this directive. Although these directives become the fundamental arrangements,` Council Directive on Capital Adequacy for Investment Firms and Credit Institutions`158 includes main statements according to the subject. These arrangements have also an important function in harmonization of the rules for the establishment of common market for credit institutions which is put by EC in additon to strengthening the capital structure of credit institutions hence providing stability in financial system. As is considered on behalf of Turkey, the capital adequacy of banks are aranged by the decrees of Undersecretary of Treasury and under some articles of Banking Law. Therefore, the legal base has been prepared due to the confirmity of Turkish Banks with EC Standards and operations in international context.