3:13 AM
December 3, 2012 5:59pm

Despite the prolonged global uncertainties, the risk-based capital adequacy ratio (CAR) of universal and commercial banks (U/KB), subsidiary banks, and quasi-banks continued to stay well above the Bangko Sentral ng Pilipinas-mandated  minimum of 10 percent and the Basel Accord standard ratio of 8 percent.
 
The U/KB banking industry average CAR stood at 16.85 percent and 18.01 percent on solo and consolidated bases, respectively, as of March 2012, Bangko Sentral reported on Monday.
 
The ratios were 0.19-percentage point and 0.29-percentage point higher compared with their respective levels as of end-December 2011. Similarly, their Tier 1 capital ratio continued to exceed international norms at 14.31 percent and 14.46 percent on solo and consolidated bases, respectively.
 
On a solo basis, industry sources attributed the increase in the CAR of the industry to the 4.86-percent growth in qualifying capital which exceeded the growth in risk-weighted assets (RWAs) of 3.69 percent. The expansion in the industry’s capital base was mainly driven by the banks' net profits for the first quarter of 2012 and additional issuance of capital instruments.
 
On the other hand, the increase in risk-weighted average (RWA) was largely driven by the higher market RWA on account of additional capital charged against banks' non-deliverable forward transactions as required under Circular  No. 740 of November 16, 2011, which took effect in January 2012, according to Bangko Sentral.

According to Investopedia, a non-deliverable swap is “similar to a non-deliverable forward, with the only difference being that settlement for both parties is done through a major currency. Non-deliverable swaps are used when the swap includes a major currency, such as the US dollar, and a restricted currency, such as the Philippine peso or South Korean won.”
 
Meanwhile, the same trend was seen in the CAR of thrift banks, up to 18.13 percent from 16.66 percent on solo basis. 
 
The stronger capital adequacy ratio among thrift banks was due to the 13.26 percent rise in qualifying capital that far outpaced the 4.08 percent increase in the risk-weighted average. The growth in qualifying capital was mainly due to the industry net profit in the first quarter of 2012 and the issuance of unsecured subordinated debt as lower Tier 2 capital by a thrift bank. — VS, GMA News

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