MODERN PROBLEMS OF CAPITAL SUFFICIENCY REGULATION OF THE BANKING SYSTEM OF UKRAINE

The scientific article examines the problem of capital adequacy regulation, which is relevant for commercial banks and for regulators designed to supervise the functioning of the banking system of Ukraine. Such close attention to this problem is associated with the frequent formation of “imaginary” equity by many commercial banks in Ukraine, as the banking business (especially in today's Ukrainian economy) is characterized by risky activities. With proper regulation of bank capital adequacy simultaneously with the growth of capitalization of the banking system, will increase the attractiveness of commercial banks for depositors and creditors, expand their resource base, improve the investment climate in Ukraine as a whole. The main tasks of development of the banking system of Ukraine in the conditions of strengthening their competitiveness in relation to foreign banks are highlighted, namely: to minimize dependence on increasing the adequacy of capital adequacy assessment of commercial banks to international standards, to strengthen supervisory requirements for real capitalization of commercial banks in terms of risk. The article proves that the main problem in determining the state policy of bank capital adequacy is the so-called “moral hazard”, which should be understood as the desire of owners or managers of banks to conduct operations with higher profitability, shifting their inherent risk to a third party act as depositors, other creditors or the state. It is substantiated that it is the moral risk that can be manifested both in bank liabilities (excessive increase in the share of borrowed funds) and in bank assets (increase in the share of high-risk investments, including as “compensation” for capital increase at the request of the supervisor).