*Radka Andasarova, Chief Assist. Dr., Finance and Accountancy Faculty, Accountancy and Analysis Department, University of National and World Economy, Office 1053, “8 dekemvri” Str, 1700 Sofia, Bulgaria, phone: +359 898640584, e-mail: radka_bl@abv.bg Abstract. The subject of this research in broader terms involves the activities of credit institutions, the prudential requirements and their relation and dependence on the accounting methodology in banks. The broader subject of research serves as a basis for transition to more specific exploration regarding the subject of research – the capital and capital adequacy of banks. The major aim of this paper is to reveal strategies that the banks have been using since the beginning of the latest financial crisis to achieve higher capital adequacy levels. An empirical research of the capital components and capital adequacy dynamics of the banking system in Bulgaria over the period 2007-2016 has been conducted to see the actual reflection of the latest capital framework on the capital adequacy of the banking system, and, based on research results, to make conclusions about the existing internal policies and accounting practices that would have an effect on improving the equity of commercial banks and the banking system as a whole.

中文翻译：

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保加利亚商业银行的资本充足率：影响策略

*首席助理拉德卡·安达萨罗娃（Radka Andasarova）。国民经济与世界经济大学财务与会计学院，会计与分析系博士，办公室1053，“ 8 dekemvri” Str，1700保加利亚索非亚，电话：+359 898640584，电子邮件：radka_bl@abv.bg 。本研究的主题从广义上讲涉及信贷机构的活动，审慎性要求及其与银行会计方法的关系和依赖性。广泛的研究主题为过渡到针对该研究主题（银行的资本和资本充足率）的更具体探索的基础。本文的主要目的是揭示银行自最近一次金融危机爆发以来一直在使用的策略，以达到更高的资本充足率水平。