مدى امتثال البنوك الجزائرية لمعايير اتفاقية بازل 3

Abstract

This study aimed to evaluate and examine the reality and impact of implementing the Basel III prudential standards within the Algerian banking system, with a practical and analytical application on the Credit Populaire d'Algerie (CPA) bank during the period from 2022 to 2025. To achieve the study's objectives and test its hypotheses, a documentary-analytical approach was adopted by examining and calculating the quantitative and qualitative indicators contained in the official published annual reports and financial statements of the bank under study, and comparing their outcomes with the theoretical and empirical trends of relevant previous literature. The study concluded with a set of findings, most notably the validation and confirmation of the main research hypothesis. Financial indicators proved that CPA bank’s compliance with Basel III capital adequacy requirements effectively contributed to building a solid and comfortable capital base, as the comprehensive total solvency ratio peaked at 25.76% in 2025, significantly exceeding the minimum regulatory limits, thereby enhancing the bank's capacity to absorb unexpected losses. Furthermore, the results showed that strict discipline regarding short-term liquidity standards—namely the Liquidity Coverage Ratio (LCR)—and the leverage ratio directly helped curb the comprehensive total risk pool and regulate off-balance-sheet investments. Despite the structural challenges faced by the bank, represented by a worrying rise in the non-performing loans (NPLs) ratio associated with youth employment support files, the bank managed to safeguard its banking stability by activating a prudent hedging policy that raised the provision coverage rate to 47.20%, in parallel with activating compliance mechanisms, internal control systems, and risk management. Based on these outcomes, the study recommended that the Bank of Algeria must accelerate the official legislative adaptation of the leverage ratio standard, and urge public banks to invest in digital transformation for risk management and sectoral diversification of the credit portfolio to mitigate risk concentration and ensure sustainable financial soundness and resilience.