diplomsko delo
Povzetek
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.
Ključne besede
davčno pravo;banka;kreditno tveganje;tržno tveganje;operativno tveganje;kapitalska zahteva;diplomska dela;
Podatki
Jezik: |
Slovenski jezik |
Leto izida: |
2014 |
Tipologija: |
2.11 - Diplomsko delo |
Organizacija: |
UM PF - Pravna fakulteta |
Založnik: |
[Č. Klančič] |
UDK: |
336.71(043.2) |
COBISS: |
4795691
|
Št. ogledov: |
978 |
Št. prenosov: |
129 |
Ocena: |
0 (0 glasov) |
Metapodatki: |
|
Ostali podatki
Sekundarni jezik: |
Angleški jezik |
Sekundarni povzetek: |
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: |
Vrsta dela (COBISS): |
Diplomsko delo |
Komentar na gradivo: |
Univ. v Mariboru, Pravna fak. |
Strani: |
VI, 67 f. |
ID: |
8700713 |