واقع وآفاق تطبيق معيار الرفع المالي وفق مقررات اتفاقية بازل Iii

Résumé: As a reaction to the global financial crisis, which started in mid-2007, the Basel Committee on Banking Supervision decided to strengthen bank soundness by introducing a set of reforms on the regulatory framework of the banking system collectively called Basel III Banking Regulation. This new regulation aims to improve bank’s ability to handle shocks from the financial stress and strengthen their transparency and disclosure. The Basel III convention maintain the same three pillars approach then Basel II, but embarked five major changes, one of the main alterations was introducing a non-risk-based leverage ratio requirement, it is an additional buck-up to the risk based capital framework . The Leverage Ratio intended to constrain the build-up of excessive leverage in the banking sector, which was common amongst many banks pre-crisis, and reduce the risk of such periods of deleveraging in the future and the damage they inflict on the broader financial system and economy. The BCBS published its consultative leverage ratio document on June 2013, the proposal receive some welcome from the banking industry, although it met substantial opposition especially from bank involved in to securities and derivatives markets. The critics focused on the calculation of the LR denominator, the exposures was too large. On January 2014 , the BCBS made a number of significant changes on the LR 2013 consultative paper, by easing amended approach to measure the LR exposures .the 2014 revision have received a warm welcome from the banking industry however the LR will be subject to further calibration until the end of 2017 with final implementation excepted by 2018. This paper aims to provide an overview on the main critics of the 2013 consultation leverage ratio and its 2014 revisions. Our contribution is to analyze the fact and prospects on the implementation of the leverage ratio in the G20 and in the Arabic bank, and determine its expected impact on the banking sector. As result although the Leverage ratio limit the risk of excessive levels of debt, however it incentivize banks to take on riskier positions.

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