تعيين نسبت كفايت سرمايه مناسب در بانك هاي اسلامي ايران

The optimal capital adequacy ratio in Islamic banks: the study of Iranian banks

در نظام اقتصادي كشورها، قواعد نظارتي بر عملكرد و كارايي بانك ها تاثير به سزايي دارد. با ظهور و رشد بانكداري اسلامي، تحقيقات مختلفي در تجزيه و تحليل عملكرد و مكانيرم قواعد تنظيمي در صنعت بانك داري انجام شده است.در اين ميان قواعد توافق نامه بال2 به عنوان مهمترين توافق بين ­المللي به منظور تأمين سلامت بانكي رعايت حداقل كفايت سرمايه را به شكل ويژه اي مورد توجه قرار داده است. با عنايت به تفاوت ­هاي ذاتي و محدوديت ­هاي بانك­ هاي اسلامي ايران، الزاما" نمي ­توان نسبت ­هاي سرمايه اي كميته بال را در اين نظام بانكي مناسب دانست. تعيين نسبت بهينه كفايت سرمايه در نظام بانكي با محاسبه نسبت كفايت سرمايه دربانك ­هاي اسلامي مدلسازي و تاثير گذاري آن بر كارايي سود بانكي به عنوان شاخص انگيزشي در بانك ­ها ارزيابي ومقدار بهينه آن تعيين شده است.بر مبناي داده هاي 15 بانك در بازه 1390 تا 1395 در تخمين الگو، نتايج نشان مي دهد مدل توانسته رابطه ميان كفايت سرمايه با كارايي سود را توضيح دهد. نسبت بهينه كفايت سرمايه متناسب با كارايي سود بانكي معادل 12.5 درصد برآورد شده است.

Regarding the special role of banks in the economic system of countries and the world, there are considerable regulatory and control rules applied to them. With the rise and growth of Islamic banking, various studies and studies have been conducted to analyze the performance and regulatory mechanisms of this industry. The rules of the Basel 2 agreement are among the most important in the international agreement, which is designed to provide banking security. Among the issues raised in this agreement, the observance of minimum capital adequacy has received much research attention. Given the inherent differences and constraints facing Islamic banks in Iran, Basel Committee's capital ratios may not necessarily be appropriate for this banking system. Then, by modeling its impact on bank profitability as the most important motivational index of banks, its optimal value for the Iranian banking system is determined. The results show that the designed model is well able to explain the relationship between capital adequacy and profit efficiency and the optimal capital adequacy ratio for optimizing bank profit efficiency was estimated at 12.5%.In the same way that healthy and efficient banks can be effective in economic growth, their unhealthy and poor performance can also lead to financial and economic crises. The WFTC has been reviewing and proposing capital requirements since 1988 and, most importantly, observing the minimum capital adequacy of banks. Calculation of capital adequacy requires consideration of capital and risk weighted assets. Due to the significant difference between the methods of financing and the use of funds and the type of contracts and payloads in the Islamic bank with the conventional bank, it is necessary to calculate and determine the minimum capital adequacy for an Islamic bank after identifying and classifying various types of assets, liabilities and capital and the amount of risk associated with each of them, taking into account its specific financial features. Therefore, this research intends to assess the suitability of a set of the most important indicators of banking healthy indicators, namely, capital ratios. To this end, the ratio of capital ratios (tire1+tire2) to risk weighted assets with technical efficiency of Islamic banks of Iran is reviewed. After calculating the technical efficiency index of banks by CCR and BCC, eight panel data regression models for the period 2003-2015 were estimated for 21 banks and more than 190 statistical samples. The results show that all four capital indicators have a positive and significant effect on the technical efficiency of the banks. However, tire1 capital to total assets ratio is the best explanatory variable among capital ratios for banking performance.