Features of formation and accounting of the capital of commercial banks of Uzbekistan
Автор: Ruzmetova N.K., Murugova I.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 2-2 (72), 2021 года.
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This article discusses not so much individual banking operations that are associated with the formation of the proper amount of equity capital, but the patterns and fundamental principles of banking, determined by the size and adequacy of capital. The emphasis is also placed on studying the patterns of interaction between the amount of capital and the size of active and passive transactions, profitability and the degree of risk of transactions made by banks. This decisive influence contains hidden reasons that give rise to the need for strict compliance with the requirements for the formation and accounting of banks' equity capital in a transitional economy.
Commercial bank, capital, authorized capital, capital adequacy, capitalization, capital accounting, reserve fund, share premium
Короткий адрес: https://sciup.org/170183230
IDR: 170183230 | DOI: 10.24412/2411-0450-2021-2-2-75-81