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Bullion

Keywords

Capital accord, Basel committee, Banking supervision

Abstract

Capital occupies a vital position in the life of a bank, like any other business. It plays the role of a cushion for losses resulting from crystallisation of the various risks a business entity is exposed to. This paper summarises the 1988 Accord and its inadequacies. It introduces the new Accord, the need for it and its structure. It highlights the challenges to both operators and regulators, and It discusses efforts of the supervisory authorities to implement the Accord in Nigeria. The challenges highlighted in this paper are by no means exhaustive but it is believed that the attempt would bring home the far-reaching implications of the New Accord. Forums like this workshop will continue to provide the system with the sensitisation that the market requires but it behoves the individual banks to take concrete steps to prepare themselves.

Author Bio

The author is a staff of Central Bank of Nigeria.

Publication Title

CBN Bullion

Issue

1

Volume

28

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