내부자본적정성 중심의 필라2 개편 방안

초록

In this study, we evaluate the practice of Pillar 2 which plays an essential role in the Basel Ⅱ and Ⅲ in the Korean banking supervision and make several reformative proposals. Specifically, we propose that the supervisory authority should implement the supervisory review and evaluation process (SREP) in a way to efficiently use information contained in the internal capital adequacy assessment process (ICAAP) which is conducted by banks. In addition, we suggest several proposals to help effective implementations of ICAAP and SREP. For the SREP decision and supervisory measures, we propose to change the capital surcharge method from a risk-weighted asset add-on approach to a capital requirement ratio add-on approach. Other quantitative and qualitative measures are also advised to be more actively used as supervisory measures.

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