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Basel II is the second of the Basel Accords, (now extended and partially superseded by Basel III), which are recommendations on banking laws and regulations issued by the Basel Committee on Banking Supervision. Basel II, initially published in June 2004, was intended to amend international standards that controlled how much capital banks need to hold to guard against the financial and operational risks banks face. These rules sought to ensure that the greater the risk to which a bank is exposed, the greater the amount of capital the bank needs to hold to safeguard its solvency and economic stability. Basel II attempted to accomplish this by establishing risk and capital management requirements to ensure that a bank has adequate capital for the risk the bank exposes itself to through its lending, investment and trading activities. One focus was to maintain sufficient consistency of regulations so to limit competitive inequality amongst internationally active banks. Basel II was implemented in the years prior to 2008, and was only to be implemented in early 2008 in most major economies;〔(【引用サイトリンク】title=OCC: OCC Approves Basel II Capital Rule )〕〔(【引用サイトリンク】title=Basel II - questions and answers )〕 that year's Financial crisis intervened before Basel II could become fully effective. As Basel III was negotiated, the crisis was top of mind and accordingly more stringent standards were contemplated and quickly adopted in some key countries including in Europe and the USA. ==Objective== The final version aims at: # Ensuring that capital allocation is more risk sensitive; # Enhance disclosure requirements which would allow market participants to assess the capital adequacy of an institution; # Ensuring that credit risk, operational risk and market risk are quantified based on data and formal techniques; # Attempting to align economic and regulatory capital more closely to reduce the scope for regulatory arbitrage. While the final accord has at large addressed the regulatory arbitrage issue, there are still areas where regulatory capital requirements will diverge from the economic capital. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Basel II」の詳細全文を読む スポンサード リンク
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