Pravni aspekti bančnih tveganj

diplomsko delo

Črt Klančič (Author), Bojan Škof (Mentor)

Abstract

V Evropi je vloga poslovnih bank zelo pomembna, saj je financiranje podjetij v veliki meri odvisno prav od njih. Ravno to razmerje podjetij do bank lahko v primeru finančnih težav bank privede do negativnega vpliva na širšo družbeno gospodarsko sfero. Za preprečitev takšnega scenarija, ki bi povzročil škodljive posledice v širši gospodarski in družbeni sferi, ne nazadnje bi prinesel tudi nižjo gospodarsko rast, je ključnega pomena uspešno upravljanje s tveganji v bančnem poslovanju. Finančne težave bank predstavljajo izgube, ki so posledica izpostavljenosti visokim stopnjam tveganj, katera so običajno tudi medsebojno prepletena in soodvisna. Zaradi velikega pomena področja tveganj so v osrednjem delu diplomskega dela predstavljeni pravni aspekti posameznih tveganj, s katerimi se soočajo banke pri svojem poslovanju ter z njimi povezane obveznosti po oblikovanju kapitalskih rezerv. Posebna pozornost je namenjena tveganju, ki ima med vsemi tveganji najpomembnejšo vlogo, to je kreditnemu tveganju ali tveganju izpada terjatev. Opisana sta dva pristopa za izračun kapitalske zahteve za kreditno tveganje, standardni pristop in pristop na podlagi notranjih bonitetnih sistemov. V diplomskem delu so poleg kreditnega tveganja opisane tudi glavne lastnosti in kapitalske zahteve operativnega in tržnega tveganja. Poleg omenjenih so podrobno predstavljene tudi podvrste tržnega tveganja, in sicer pozicijsko, tveganje poravnave in kreditno tveganje nasprotne stranke; tveganje preseganja največjih dopustnih izpostavljenosti na podlagi trgovanja; valutno tveganje in tveganje spremembe cen blaga. Temeljni predpis, ki ureja obravnavano problematiko je Zakon o bančništvu, v katerem so urejene tudi specifične lastnosti delniške družbe, ki veljajo za banke. Omenjeni zakon vsebuje tudi splošne določbe glede posameznih tveganj, ki jih podrobno urejajo sklepi Sveta Banke Slovenije.

Keywords

davčno pravo;banka;kreditno tveganje;tržno tveganje;operativno tveganje;kapitalska zahteva;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2014
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[Č. Klančič]
UDC:	336.71(043.2)
COBISS:	4795691
Views:	978
Downloads:	129
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary abstract:	In Europe the role of business banks is significantly important since financing of companies is highly dependent on those banks. This relationship between companies and banks can in the case of financial difficulties result in negative influence on broader socio economic sphere. To prevent such an event, which would have damaging consequences in wider economic and social environment, and ultimately cause lower economic growth, it is essential to successfully manage risks in the banking business. Financial difficulties of the banks represent a loss which is a result of exposure to high levels of risk that are normally interlinked and codependent. Due to the high importance of risk areas, the main part of the thesis outlines legal aspects of individual risks that banks face in their operations as well as related obligations after the formation of capital reserves. Special attention in the thesis is given to the most important risk type that is the credit risk or the risk of loss of assets. Therefore two approaches for the calculation of capital requirements of the credit risk are described. Those are the standard approach and the internal rating based approach. Next to the credit risk described in the thesis, main characteristics of capital demand for market and operational risk are also discussed. Next to the mentioned risks subtopics of market risks are also described into details which includes position risk, settlement risk and credit risk of the opposite client; risk of exceeding the maximum allowable exposures based on the trade; foreign exchange risk and commodity price change risk The respective issues are defined in the in the Banking Act, which regulates specific characteristics of banks as joint-stock companies. The mentioned law also contains general provisions regarding individual risks where detailed provisions are defined in the resolution of the Governing Board of Bank of Slovenia.
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	VI, 67 f.
ID:	8700713