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EN
The financial analysis of the banks and analysis of risk management systems’ effectiveness occupies a significant place in the system of banking supervision. Since 2004 in the system of the bank supervision the methods of risk evaluation are established, which supplement the traditional evaluation of the financial state according to the system CAMELS. Specialists of the bank supervision evaluate not only current financial state and the observance of legislation standards by the bank but the future influence of the risks, which were revealed during the process of the supervisory activities. With the purpose to provide an adequate control it is necessary to improve the approaches, to orient them on the most significant issues which require urgent regulatory action. It was proposed to use a differentiated approach to individual structural and functional groups of banks. It was suggested to use differentiated approach to individual structural and functional bank groups and dynamic modeling of banks’ financial condition with the help of Kohonen’s self-organizing map. Financial indicators of a certain bank obtain a new qualitative assessment.
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EN
The article presents key problems concerning corporate governance in banks and the attempts by regulators and supervisors to overcome them. Then the significance of codes of good practice is discussed, showing the examples of general principles (recommended by Warsaw SEC) and those addressed to banking sector (recommended by the Basel Committee on Banking Supervision). The main part of the paper is the analysis of compliance with corporate governance principles (and other norms of “soft law”) by Polish banks. Compliance with Good practice of companies quoted on Warsaw Stock Exchange is examined; in case of the public banks the analysis is based on their corporate governance statements, in case of other banks the analysis is based on the survey completed by them. Furthermore the compliance with BCBS corporate governance principles is analyzed (based on the survey). The analysis allows for selecting the areas of corporate governance needing enhancement.
EN
The SKOK Credit Unions, despite the fact that they are executing bank activities, don't have the legal status of banks. They aren't also credit institutions in the understanding of the Polish Banking Law Act, though in terms of the EU banking directives they are included in this group. Undoubtedly they are financial institutions, in the broad sense, both on the ground of European and Polish law, because they are providing banking (financial) services on the financial market. The SKOK Credit Unions have the other legal status from the institutions operating on the financial market. The National Credit Union is the only institution entitled to supervise the credit union sector and the TUW-SKOK Mutual Benefit Insurance Company operating the deposit insurance system. The safety net of SKOK credit institutions is based on these institutions in maintaining stable functioning of this special part of the domestic financial market.
EN
Institutional aspects of the formation and development process of banking supervision mechanism have been considered. Approaches to the definition of structure and the components of institutional support of banking supervision mechanism have been generalized. The characteristics of institutional support of banking supervision mechanism according to different organization models of financial sector regulation have been determined. The system of institutional constraints that determine the dynamics of formation and development of banking supervision mechanism in the context of developing of a national model for the regulation of the financial sector has been proposed.
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