Academic literature on the topic 'Reactive anti-crisis management of the bank'

In the current economic environment, due to economic and political instability, a large number of banks are unable to adequately respond to changes of external and internal environment, which can lead to crisis situations, so the problem of identifying patterns and causes of banking crises, as well as identifying opportunities to overcome them relevant. The aim of the research is development of theoretical and methodological provisions on the patterns of occurrence of banking crises and development practical recommendations on the use of methods and tools that can prevent and overcome crisis phenomena. The subject of the research is the regularity of the occurrence of banking crises and the implementation of the mechanism of banks anticrisis management. The methods of the research: analysis, synthesis, abstract and logical, comparative and statistical, generalization and grouping; structural, functional, integral method, etc. The hypothesis of the research. There is a need for differentiation of anti-crisis measures depending on the level of bank crisis state. The statement of basic materials. Factors of occurrence of banking crises are classified. The comprehensive approach to the diagnosis of crisis phenomena in the financial activity of banks has been developed. It is determined that in selecting the criteria and indicators for identifying the bank crisis state, differentiated approach should be used, which is based on the proposed system of indicators, which should reflect the level of bank capital adequacy, liquidity, financial stability, business activity, profitability and efficiency indicators of bank profitability and efficiency so the most important indicators of bank's activity. Preventive and reactive measures in the anticrisis management system of banks depending on the level of the crisis state are proposed. The originality and practical significance of the research is development a comprehensive approach to crisis diagnosis in bank operations on the bases of publicly available data obtained from the published financial statements of the bank. Conclusions and perspectives of further research. Crisis phenomena were diagnosed in the activity of PRAVEX BANK JSC, the complex of preventive and reactive measures of anti-crisis management of banks financial activity was developed, which is a set of methods and instruments aimed at achieving certain target targets, formulated according to crisis stage and depth.

Within the article, theoretical aspects of the study of the category essence "anti-crisis management of the bank" are studied. For this purpose, the content analysis methodology to identify scientific approaches to understanding the nature of the definition of "anti-crisis management" was used, that allowed to distinguish the following concepts of this category inter-pretation: discrete, proactive-permanent, reactive-dynamic. In addition, the concept of the content review of the category of "anti-crisis management of the bank" formed in scientific works is analyzed, and groups of potential crisis situations, which can negatively affect the activities of banking institutions, are established; the above include the following: objective-ontological, exogenous-destructive, national- destabilization, sector-specific, endogenous-destructive.

Background: It has long been recognized that blood bank institutions have an obligation to not only provide a safe product for patients, but also to protect the health and welfare of their donors and their staff. Quality control procedures are indispensable to en¬sure the reliability of the results provided by labora¬tories responsible for serological screening in blood banks. International recommendations on systems of quality management classify as a top component the inclusion of two types of control: (a) internal quality control (IQC) and (b) external quality control (EQC). Methods: A total of 300 donations were collected and screened for HBV, HCV, syphilis and HIV-1 using the enzyme inked immune sorbent assay. All initially reactive (IR) samples were retested in triplicate and, if repeatedly reactive (RR), consider as reactive. Results: The results showed that the sensitivity and specificity of the QCs in anti-B testing were 100% and 98.7%, respectively. The sensitivity and specificity of the QCs in testing, viral screening were all 99%. Therefore our QC products and methods are highly sensitive, specific, and reliable. Our study paves the way for the establishment of a uniform and standardized QC method for pre-transfusion compatibility testing in Sudan and other parts of the world. Conclusion: The implementation of screening for three viruses has improved blood safety in Sudan.

The article tests if foreign banks have lowered their market share in the Baltic States, Romania and Bulgaria during the recent financial crisis after 2007, due to the perception of risk exposure in local markets. It has been proved that, the credit supply by foreign banks in the Baltic States, Romania and Bulgaria has remained relatively stable during the latest crisis by TSLS method. Foreign ownership generally utilizes derivative products more than domestic banks in the NMSs because they have more expertise in hedging and can diversify risks effectively with their larger parent banks in their home country. The reaction of foreign banks abroad depends on the capital adequacy of the parent bank and the business opportunities in the host economies. Santrauka Straipsnyje analizuojamas užsienio bankų vaidmuo penkiose Europos Sąjungai priklausančiose valstybėse – Baltijos šalyse, Rumunijoje ir Bulgarijoje. Autorius tyrimui pasirinko užsienio bankų užimamos rinkos dalies vertinimą ir ekonomikos krizės poveikio nustatymą šių bankų veiklos rodikliams bei rinkos daliai. Gauti rezultatai parodė, kad kreditų pasiūla, teikiama užsienio bankų Baltijos šalyse, Rumunijoje ir Bulgarijoje, išliko palyginti stabili. Tai galima susieti su tuo, kad užsienio bankai taiko ir naudoja išvestinius produktus, motyvuodami tuo, jog turi daugiau patirties ir gali diversifikuoti riziką, efektyviai naudodami juos remiančių savos šalies („motininių“) bankų finansinius išteklius. Tyrimas taip pat parodė, kad užsienio bankų reakcija į rinkos pasikeitimus vienoje ar kitoje valstybėje tiesiogiai priklauso nuo „motininio“ banko kapitalo pakankamumo ir ekonominių verslo sąlygų toje šalyje.

The establishment of supranational banks regulatory authorities has directly contributed to a better understanding of the behaviour and impact of the banking sector on economic flows comprehensively. Institutional linkage of national regulatory bodies in the context of globalization relations contributes to the desired standardization of data, which are the basis for every valid economic analysis. The market discipline as the backbone of modern regulation reduces especially the banking firm opacity area, while on the other hand the availability of relevant databases expands the horizons of the model approach to banking sector analysis. The dominance of the same sector as a source of external financing on a common European market is the starting point in seeking solutions of emersion from stagnant pressures on economic trends. The dynamism of causative economic relationships imposes the need for ever greater reliability in data sources, hence the representativeness of the sample not only directs an individual research but also determines the cognitive process itself. The analysis of publicly available banking firm data using modern econometric tools is certainly a significant step forward in the attempt to establish a clear and transparent methodological framework for monitoring the reactive activity of the banking sector to the necessary change of regulatory terms in the function of post-crisis launch of the credit cycle. The empirical analysis of the banking sector alignment with new capital requirements will be tested in this paper on a sample of 35 banking groups operating in the EU area for the period from 2000 to 2016, selected by size of assets. The selection of the dynamic panel was performed through panel modelling analysis using Generalized Method of Moments (GMM). The research results have provided evidence that the announcement of the increase in regulatory capital affects the growth of total banking assets, namely there is a significant increase in the share of non-risky assets in bank assets, while on the other hand there is a credit contraction that facilitates the regulatory requirements compliance. Finally, the management structures over the net interest margin as a credit and deposit policy instrument reallocate their own and other resources in the function of preserving the liquidity and solvency of the bank in general.

The aggravation of problems in the banking system is generally associated with the deterioration of the financial condition of some banks under the COVID-19 pandemic, military aggression in eastern Ukraine and the need to introduce anti-crisis management. The lack of timely and effective crisis management has led to the liquidation of more than forty commercial banks over the past five years. The need for crisis management by domestic banks is exacerbated by the instability of the financial market and requires a review of views on the essence of crisis management. The purpose of the article is to develop theoretical provisions for crisis management in conditions of financial market instability. The theoretical and methodological basis of the study were the scientific works of domestic and foreign scientists. Scientists most often associate anti-crisis bank management with the banking crisis, that is, the state of the entire banking system, and at the same time level other destructive factors. The set of commercial banks that received a net loss was determined: A critical analysis of the definitions of domestic scientists, the concept of "anti-crisis management of the bank" and identified the following groups of approaches: as a process of identifying, preventing and overcoming crisis phenomena; as a process aimed at identifying and preventing crisis situations; as measures taken during the crisis; as measures to rehabilitate the bank; as measures to increase the solvency of the bank; as a component of the bank's financial stability management; as a component of achieving the effective functioning of the bank; as a system for counteracting the bankruptcy of the bank. It is proposed to understand the essence of the category "anti-crisis management of the bank" as a special type of management, interpreted in a narrow and broad sense with the need for specific types and management methods and carried out to diagnose, prevent, neutralize and overcome crisis phenomena, including financial instability market.

The relevance of the crisis situation diagnosis is confirmed by the diagnosis decisions designed and applied in the business practice, audit reports, bank assessment methods and company‘s own concernment. The aim of the research is to define crisis development stages and possible preventive means and to design the crisis diagnosis system in the anti-crisis management process in a company. The paper deals with four stages of crisis development: prodromal crisis (CP), acute crisis (CA), and chronic crisis (CC). Crisis resolution (CR) is the final goal of any crisis management. When a crisis is overcome, its performance stabilizes and a company starts to grow. Therefore, the main point in company’s management process is to notice the barrier when company’s performance starts going down, in order to foresee the result which can cause crisis situation in a company.

This article reveals the issues of the need for financial diagnostics of an enterprise to determine the financial situation in it. Another equally important reason for interest in diagnostic tools is the need for enterprises to use bank loans to finance their activities. Effective diagnostic tools give direction to the need to use a bank loan to finance the activities of an enterprise, the volume of which is increasing from year to year against the backdrop of a growing share of overdue loans and general insolvency of borrowers. Banks transfer most of their monetary funds and assets for long-term use to borrowers in the form of a loan. For this reason, the work of banks depends on experience, the level of professional training, methodological, instrumental support of employees who are involved in providing loans to representatives of commercial enterprises. Bank specialists must have reliable information about the financial stability of the company - the borrower. Based on the analysis received, the specialist makes a conclusion about the issuance of a loan. An objective analytical assessment of financially stable enterprises enables the bank to issue a loan on certain conditions. This ensures the profitable operation of banks, as well as the effectiveness of the development of the national economy, clearing it of unprofitable objects. Therefore, the study of the application of financial diagnostics in anti-crisis management is relevant.

The study examined the determinants of bank stability within the South African banking sector. By controlling for individual bank characteristics and market characteristics, the study determined possible determinants of solvency, a proxy for bank stability, measured by z-score within the South African financial sector. The South African financial sector is highly concentrated but with a significantly large number of banks, the greater portion being foreign owned banks. The business models of some of the financial intermediaries differ from the big four and therefore the influence of the type of business model is of great interest in this study, as it highlights a unique feature of the South African financial sector. The study’s investigation used panel data estimation techniques and found that among the specific bank characteristics, lending activity and capitalization do significantly affect solvency of banks and at sector level concentration was significant. The crisis dummy also revealed that the presence of a financial crisis heightened insolvency. The results have implications for financial institutions and therefore are of interest to regulators, bank management and researchers. Policy prescription in the form of Prompt Corrective Action framework is made to ensure proactive reaction to trends likely to cause instability.

В роботі визначено теоретичні основи та науково-методичні рекомендації щодо удосконалення антикризового управління банком. В тому числі, визначено, що єдиного підходу до визначення категорій «криза», «криза у банку», «антикризове управління банком» не сформовано, тому було надано власні підходи до їх визначення. Також в результаті дослідження подано власні підходи до класифікації видів криз у банку та факторів їх настання. В процесі написання кваліфікаційної роботи проаналізовано останні банківські кризи в Україні, фактори ї настання та наслідки впливу. Як результат дослідження розроблено рекомендації щодо удосконалення антикризового управління в банку, зокрема, шляхом визначення індикатора кризи у банку, його прогнозного рівня та рівня ймовірності банкрутства банку.
В работе определены теоретические основы и научно-методические рекомендации по совершенствованию антикризисного управления банком. В том числе, выявлено, что единого подхода к определению категорий «кризис», «кризис в банке», «антикризисное управление банком» не сформировано, поэтому был сформирован авторский подходы к их трактованию. Также разработан авторский подход к классификации видов кризисов в банке и факторов их наступления. В процессе написания квалификационной работы проанализированы банковские кризисы в Украине, факторы, обусловившие их возникновение, и их последствия. Автором разработаны рекомендации по совершенствованию антикризисного управления в банке, в частности, путем расчета индикатора кризиса в банке, определения его прогнозного уровня и оценки на этой основе уровня вероятности банкротства банка.
The work identifies the theoretical foundations and scientific and methodological recommendations for improving the crisis management of the bank. In particular, it was revealed that a single approach to defining the categories “crisis”, “crisis in a bank”, “crisis management of a bank” was not formed, therefore the author’s approaches to their interpretation were formed. Also developed an author's approach to the classification of types of crises in the bank and factors of their occurrence. In the process of writing qualifying work analyzed banking crises in Ukraine, the factors that caused them, and their consequences. The author has developed recommendations for improving crisis management in a bank, in particular, by calculating a crisis indicator in a bank, determining its forecast level and assessing on this basis the level of probability of bank failure.

У статті досліджено поняття ліквідності банку та фактори, що впливають на неї. Обгрунтовано важливість застосування стрес-тестування ліквідності банку в умовах фінансової кризи.
The definition of bank liquidity and liquidity factors are reviewed. The importance of using stress-testing of bank liquidity during the financial crisis is proved.

Колесник, О. О. Формування системи антикризового менеджменту банківських установ України : дис. ... канд. екон. наук : 08.00.08 / О. О. Колесник. - Чернігів, 2020. - 229 с.
У дисертації досліджено наукові підходи до розуміння сутності системи антикризового менеджменту банку, що було реалізовано за допомогою використання методології системного підходу. Також було визначено базові принципи формування та розвитку такої системи, її властивості, чинники, що впливають на ефективність функціонування. У роботі проведено групування критеріїв оцінки виходу банківської установи з кризи, виділено економічні, організаційні, фінансові та репутаційні показники. У роботі обґрунтовано концептуальні положення механізму формування системи антикризового менеджменту банку в частині опису його мети, функцій, суб’єктів, методів, інструментів, модуляцією його сегментних складових та принципів побудови. Специфікою такого механізму та невід’ємною складовою його ефективного функціонування є використання алгоритму імплементації окресленої системи в діючу структуру управління банком з урахуванням інституційних, організаційних та фінансових чинників. Значна увага приділена виокремленню та опису принципів функціонування такого механізму. Дисертанткою в роботі розроблено комплекс заходів щодо підвищення ефективності побудови та розвитку системи антикризового менеджменту в банківських установах, проведено економіко-математичне моделювання впливу банківської системи на розвиток національного господарства в кризовий період його функціонування.
В диссертации исследованы научные подходы к пониманию сущности системы антикризисного менеджмента банка, что было реализовано с помощью использования методологии системного подхода. Также были определены базовые принципы формирования и развития такой системы, ее свойства, факторы, влияющие на эффективность ее функционирования. В работе проведена систематизация критериев оценки выхода банковского учреждения из кризиса, в частности, выделено экономические, организационные, финансовые и репутационные показатели. В работе обоснованы концептуальные положения механизма формирования системы антикризисного менеджмента банка в части обоснования его цели, функции, субъектов, методов, инструментов, модуляции его сегментных составляющих и принципов построения. Спецификой такого механизма и неотъемлемой составляющей его эффективного функционирования является использование алгоритма имплементации данной системы в действующую структуру управления банком с учетом институциональных, организационных и финансовых факторов. Значительное внимание уделено выделению и описанию принципов функционирования такого механизма. Диссертантом в работе разработан комплекс мероприятий по повышению эффективности построения и развития системы антикризисного менеджмента в банковских учреждениях, проведено экономикоматематическое моделирование влияния банковской системы на развитие национального хозяйства в кризисный период его функционирования.
Within the thesis, scientific approaches to understanding the essence of the bank's anti-crisis management system are studied, that was implemented using a systematic methodology, and it is proposed to treat this category as follows: a set of relationships that arise within a banking institution as a result of the interaction between its owners, executives, and other employees to create and use a set of interrelated activities, appropriate tools, resources and other support to prevent emergencies or mitigate consequences of their occurrence. In addition, basic principles of the formation and development of such a system, its properties, factors influencing the effectiveness of its functioning are determined. Within the thesis, the criteria for assessing a bank's exit from a crisis is grouped, in particular, economic, organizational, and financial and reputation indicators are highlighted. It is noted that taking into consideration reputational parameters of the restoration of its stable work allows us to find out not only the level of a bank's exit from a crisis state on the basis of the analysis of economic indicators, but also to ascertain the return of customers' trust in a banking institution. In addition, within the thesis, the complex of principles of the formation and development of the anti-crisis management system of the bank was improved, their totality was expanded by the following principles: segment specificity, the compliance of which provides for the introduction of differentiated anti-crisis measures and their corresponding instruments for the prevention and counteraction of crisis phenomena in individual sectors of financial services; hierarchical transparency – disclosure of complete information about the ultimate owners of a banking institution, its top executives, individual corporate clients, which can have a significant impact on the sustainability of its operation. Considerable attention is paid to the analysis of prerequisites, causes of the occurrence of destructive phenomena in this field and transformation of the business model of the banking institutions development in the post-crisis periods. It is generally determined that the crises of 2008-2009 and 2014-2015 have had different effects on the stability of the banking system of Ukraine. Results of the study confirmed the largest decline in the development of banking institutions in 2015, due to a number of domestic economic and political events in the country. Destructive effects of the 2014-2015 crisis on the economy of the country and the banking system necessitated drastic changes in order to increase its level of resilience and ensuring the transparency of banking institutions. Conceptual provisions of the mechanism of formation of the bank's anti-crisis management system in terms of the substantiation of its purpose, functions, subjects, methods, and tools, modulation of its segmental components and principles of construction are substantiated by the author. The specificity of such a mechanism and an integral part of its effective functioning is the use of the algorithm of the outlined system implementation in the current structure of the bank management, taking into consideration institutional, organizational and financial factors. Considerable attention is paid to highlighting and describing operating principles of this mechanism. Within the paper, the defender of the thesis has elaborated a set of measures to increase the efficiency of building and development of the anti-crisis management system in banking institutions, economic and mathematical modeling of the banking system impact on the development of the national economy during the crisis period of its functioning is conducted. Insufficient efficiency level of the already established crisis management systems in banks and the existence of objective prerequisites for their mandatory implementation requires the development of a set of measures to improve the quality and efficiency of such systems. To this end, a number of proposals, aimed at creating conditions for the development and use of anti-crisis management systems in the activities of banks, have been proposed and substantiated, namely: introduction of the effective system for monitoring external and internal threats, improvement of the management information database, raising the risk management level, using the mechanisms of financial risk insurance, improving the competence of bank employees, involvement of already experienced specialists in the field of crisis management, if necessary, ensuring fast coordination between the owners and management of the bank, etc. In order to substantiate the importance of the banking system stability, which is generally provided by the counteraction of individual banking institutions to external and internal crisis phenomena, to create a stable environment for the national economy development, in the thesis, based on the basic principles of the financial accelerator theory, the content of which is to prove the existence of self-reinforcing processes of destructive processes in this system development, the correlation between the Gross Domestic Product and the volume of assets of the Ukrainian banking system, assets and the size of banks' net income and their regulatory capital, was analyzed, For this purpose, the methodology of correlation-regression analysis was used, namely, cubic one-factor regression models of these dependencies were constructed.

В дисертації обґрунтовано вплив комбінацій фінансових криз різних типів на кредитно-інвестиційну діяльність банків, обґрунтовано посткризові стратегічні детермінанти діяльності транснаціональних банків на ринку прямих інвестицій, розроблено критерій доцільності реалізації банком стратегії збільшення частки на ринку споживчого кредитування, методичні засади вибору інструментів посткризового стратегічного управління діяльністю банку, оцінено тривалість часового горизонту та силу впливу інструментів антикризового регулювання банків на ефективність їх діяльності після кризи, запропоновано механізм формування проактивної резервної політики банку з урахуванням змін кон’юнктури кредитно-інвестиційного ринку.
В работе на основе эмпирического анализа определены сила и направления влияния комбинаций финансовых кризисов разных типов на параметры кредитно-инвестиционной деятельности банков, что позволило описать причинно-следственные связи между финансовыми кризисами различных типов, антикризисными действиями регуляторов и трансформацией глобальных векторов деятельности банков на кредитно-инвестиционном рынке. С помощью корреляционно-регрессионного анализа оценена зависимость прироста внешних активов транснациональных банков стран Европы от индикаторов доходности и финансовой устойчивости банковских систем стран размещения дочерних банков, эффективности трансмиссионного механизма монетарной политики в этих странах, структуры комплексного финансового кризиса и скорости посткризисного восстановление страны, легкости ведения бизнеса. Выявлены релевантные факторы влияния на объем и динамику развития рынка потребительского кредитования, разработан механизм расчета показателя «уровень покрытия будущих кредитных расходов» как критерия целесообразности реализации стратегии увеличения доли банка на этом сегменте кредитно-инвестиционного рынка. Предложен механизм выбор инструмента стратегического управления деятельностью банка по критерию минимизации суммарного разрыва между бинарными индикаторами структуры комплексной финансового кризиса (глубины каждого ее типа) и эмпирически подтвержденной в ретроспективе эффективности влияния этого инструмента на релевантные для каждого типа кризиса риски банковской деятельности. По результатам корреляционно-регрессионного анализа на эмпирических данных стран Европы формализованы временной горизонт действия и сила влияния инструментов управления деятельностью банков во время финансового кризиса на прирост эффективности деятельности банков после него. С целью формирования проактивной резервной политики банка предложен механизм определения степени ликвидности предмета залога при формировании резервов под покрытие рисков по кредитным операциям с учетом будущей стоимости денежных потоков по кредиту и ретроспективных изменений конъюнктуры рынка предмета залога.
The dissertation contains research of the influence of combinations of different types of financial crises on the banking and investment activity of the banks, the post-crisis strategic determinants of the activity of transnational banks in the market of direct investment, the criterion of expediency of the bank's strategy of increasing the share in the consumer lending market, tools for post-strategic management of the bank's activity, estimated duration of the time horizon and the power of influence of anti-crisis actions on the effectiveness of banks activity after the crisis, the mechanism of formation of pro-active reserve policy of the bank, considering changes in the conditions of the credit and investment market.

The article consistently grounds that a collision of the existing economic model with financial-economic, social-and-food and institutional challenges generated by the COVID-19 pandemic jeopardizes achieving the nationally prioritized Sustainable Development Goals by 2030, in particular, associated with the anti-crisis reaction to an imbalance of nature management, ecology, sustainability of formation of agricultural valued-added chains as well as enroots a lag of the national regulating financial-and-economic system behind the New Green Deal chosen on a planetary scale and on the European continent – the European Green Deal. To neutralize this crisis gene, the article grounds the need not only to develop respective concepts, strategies, programs, approaches to the economic stimulation and budgetary financing, but also determines crying reality – low activity of the banking sector as a financial donor in implementing respective measures for achieving national “green” goals, in restructuring the economy due to high volatility of current processes. This crystallized the subject of research – a role of the banking sector in the formation of the national ability to implement the European Green Deal through the lens of financial sustainability, security of its activities in exchange markets. As first methodological steps, symbiotics is offered, putting together traditional tools of scientific research with a non-orthodox combination of material and computational financial-and-economic experiments allowing to conduct targeted research – the state of the banking sector of the country and security of activities of one of the backbone banks – PrivatBank, in general, and in the exchange market, in particular. It was proved that the lack of synchronicity of the regulation of the European Green Deal, Ukraine’s Green Deal and a methodological basis of financial stability, in general, and macro-prudential policy, in particular, has generated information asymmetry in assessing the potential of the banking sector to provide normative regulations in the “greening” of sectors of the national economy. In this context, the Ministry of Energy and Environmental Protection of Ukraine presented, at the beginning of 2020, a draft Concept of “Green” Transition of Ukraine until 2050, which implementation will take place using financial instruments tested within the framework of “warm” loan programs carrying new opportunities for the PrivatBank’s participation in the “greening” of the national economy including that by crediting projects of complex thermo-modernization of both multi-apartment and individual houses. As a result of implementing the Green Deal, the economy of Ukraine will drastically change, new sectors, new industries will appear within the framework of the traditional rural economy and environmental economy while a link between the economic growth, on the one hand, and resource consumption, environmental contamination, greenhouse gas emissions, on the other hand, will be broken. In this context, in order to maintain own leading positions in the segment of the regulatory providing and financing of modernization of small and medium business in the direction of its “greening”, the PrivatBank needs to immediately actualize the provisions of its strategy until 2022, subject to new market segmentation, prioritization of recipients of loans, their channeling, first of all, for the needs of the “green” modern.

The COVID-19 pandemic has put pressure on financial systems and banks, which have had to review their management strategies and adapt them to the new global crisis. Banks’ responses to COVID-19 can be traced back to the introduction of a portfolio of corporate policies, such as: the creation of ad hoc teams for the prevention and control of the effects of the pandemic within the company; the adoption of measures to support the community in which the bank operates; the protection and support of its employees and clients. The goal of this research is to understand how bank governance is reacting to the COVID-19 era, to determine which were the most used measures to contain the crisis. The results of this analysis, in fact, can make it possible to define best practices for the corporate governance of banks in times of pandemic crisis and provide useful elements for reflection to the banking regulatory and supervisory authorities