متطلبات تطبيق القواعد الاحترازية لاتفاقية بازل 3و أثرها على النظام المصرفي الجزائري

Abstract

The mortage crisis that took place in 2008 led to the emergence of the Third Basel Accord (Basel III) in 2010 whose basic aim was to amend the components of the capital and cancel the Tier 3 capital. Moreover, it increased the base capital and common shares and added a new category known as capital conservation buffers consisting of common shares and equaling 2.5 % of the assets. This accord expanded also the concept of risks and introduced new rates of financial leverage as well as the short- term and long-term liquidity. Given the fact that the Algerien banking system was crossing a transitional phase that caused it to experience a delay in applying Basel I and to fail in abiding by the commitments of Basel II, it has become now a real challenge for this system to observe the prevention and caution measures that will be adopted internationally and progressively in accordance with Basel IIIwhich requires mainly the creation of regulations and laws in the aims of improving the accounting system and the internal audit in banks, in addition to the training of human resources expected to serve in shaping and establishing a comprehensive and multidimensional national project aiming at applying the Basel III standards as required.