Current assessment of equity of second-tier banks in Kazakhstan from the standpoint of various criteria

The article is devoted to the theoretical and methodological issues of the analysis of the dynamics of the equity capital of second-tier banks. The authors demonstrate the actual data on the structure of funding of the banking sector of Kazakhstan and the adequacy of equity of second-tier banks over the past three years. Currently, the relationship between profitability and stability of banks is based on the principles of maximizing the bank profits in compliance with the established prudential standards of the National Bank of the Republic of Kazakhstan. The main objectives of the analysis of equity are to assess the state of equity, identify trends in the structure of equity to assess the quality of its management, the assessment of net equity (capital-net), the definition of reserves for growth of equity. The amount of equity capital adequacy of the bank, usually in practice, is real in a comprehensive system analysis of the second-tier banks, that is, in conjunction with other analytical indicators. Some of the failed second-tier banks had sufficient equity. Sufficient share of the authorized capital characterizes the high quality of the capital, which allows shareholders to assign profits in the form of dividends, reducing the further development of the bank. Drawing a conclusion from the above, it is possible to generalize that only in terms of capital adequacy it is impossible to objectively determine the reliability of the bank. At the same time, the features and trends of development of the banking sector of the Republic of Kazakhstan are analyzed.

банки второго уровня, собственный капитал, достаточность капитала, банковские ресурсы, уставный капитал, прибыль, рентабельность, second-tier banks, equity, capital adequacy, bank resources, authorized capital, profit, profitability, екінші деңгейдегі банктер, меншікті капитал, капитал жеткіліктілігі, банк ресурстары, жарғы капиталы, пайда, рентабельдік

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