Importance The article emphasizes that in connection with the change in the international approaches to bank equity regulation, the shortcomings of which became apparent during the recent global economic crisis, the problem of sound capital planning has recently gained higher relevance. Objectives Therefore, there is a need for theoretical justification of the model of capital planning, which should be adequate to accepted risks and bank's development strategy in the conditions of transition of the Russian banking system to Basel II and Basel III standards. For this purpose, I have researched the proposals of Russian and foreign economists concerning bank capital planning and analyzed the structure and adequacy of the regulatory capital of the Russian credit organizations. In addition, I have characterized the link between capital planning and information flow from the sphere of risk management policy of a bank, identified internal and external restrictions of the bank capital planning model, and substantiated the model of planning regulatory and internally available capital of a bank. Methods In this research, I have used such methods of knowledge as induction and deduction, scientific abstraction, logical and system approaches, the method of scientific synthesis, and statistical and expert analyses. The paper offers bank capital planning models based on the basic method, the method of professional judgment and the method of additional need for capital, which are recommended for practical user by the regulator. Results The article also provides theoretical substantiation of the models of bank equity planning, which stem from the difference between the models of regulatory and economic capital that are applied in the practice of modern bank regulation and supervision. Conclusions and Relevance I conclude that under condition of parallel transition of the Russian banking system to the Basel II and Basel III standards the practical use of the proposed models of capital planning by domestic credit institutions will ensure compliance with the regulator's requirements and contribute to minimizing the cost of implementation of a particular bank's policies related to equity planning.
Keywords: regulatory capital, economic capital, bank policy, strategy, development
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