期刊名称：Financial Stability Review / Bank of Slovenia (Formerly: Financial Stability Report)
印刷版ISSN：1581-9752
电子版ISSN：1581-9760
出版年度：2006
卷号：1
页码：110-110
出版社：Bank of Slovenia
摘要：The banking system’s capital adequacy continued to decline in 2005, and the number
of banks with low capital adequacy further increased. The main factors in the decline in
capital adequacy were the persistently strong lending activity, accelerated growth in capital
investments, and banks’ reluctance to increase capital owing to expectations of an increase
in capital adequacy after the introduction of international accounting standards. There is
expected to be an improvement in capital adequacy over the next two years, mainly because
of institutional factors. In addition to the introduction of international accounting standards,
a change in the methodology for calculating foreign exchange risk adjusted items will have
a beneficial impact on capital adequacy in 2006. Capital adequacy will be improved further
by the introduction of euro, when items in euros will become items in domestic currency,
thus reducing the capital requirements for foreign exchange risk. The improvement in
capital adequacy will therefore not be a result of less risky behaviour on the part of banks;
on the contrary the effect of the institutional factors could increase their willingness to
assume additional risks.
