Računovodstveni tretman i izvještavanje o kamatnom riziku banaka

master's thesis

• Title (english): Accounting treatment and reporting on the interest risk of banks
• Author: Ana Pavlović
• Mentor: Vesna Vašiček (mentor)
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Kamatni rizik jedan je od najznačajnijih rizika u poslovanju banaka, a predmet istraživanja u ovom diplomskom radu je utjecaj kamatnog rizika na poslovanje banaka te način na koji banke upravljaju kamatnim rizikom. Kamatni rizik je rizik promjene kamatne stope koji može negativno utjecati na financijski položaj banke. Činjenica je da je poslovanje banke konstantno izloženo kamatnom riziku i kada kamatne stope rastu, zarada banke može padati uslijed nepovoljnog omjera kamata na obveze u odnosu na kamate na aktivu. Iz tog razloga banka ne može izbjeći negativan učinak kamatnog rizika, ali može razviti adekvatan sustav upravljanja rizicima kojim je izložena, jer upravo je upravljanje rizicima ključno i najzahtjevnije područje upravljanja rizicima. S obzirom na značaj kamatnog rizika pravilno upravljanje i transparentno izvještavanje o kamatnom riziku ključno je za stabilnost banaka i šireg financijskog sustava. Kvalitetno upravljanje kamatnim rizikom predstavlja sigurno poslovanje banaka i povjerenje građana u cjelokupan bankarski sustav. Istraživanje o kamatnom riziku je bazirano na javno dostupnim podacima i provedeno je kroz prezentiranje godišnjih i bonitetnih izvještaja na primjeru Privredne banke Zagreb.

Abstract (english)

Interest rate risk is one of the most significant risks in bank operations, and the subject of research in this thesis is the influence of interest rate risk, how interest rate risk affects the operations of banks, and how banks manage interest rate risk. Interest rate risk is the risk of interest rate changes that can negatively affect the bank's financial position. The fact is that the bank's operations are constantly exposed to interest rate risk and when interest rates rise, the bank's earnings may fall due to the unfavorable ratio of interest on liabilities compared to interest on assets. When the bank repays it´s obligations at higher interest rates than those charged on it´s assets. For this reason, the bank cannot avoid the negative effect of interest rate risk, but it can develop an adequate risk management system to which it is exposed, because risk management is precisely the most crucial and demanding area of risk management. Considering the importance of interest rate risk proper management and transparent reporting of interest risk is crucial for the stability of banks and the wider financial system. High-quality management of interest rate risk represents the safe operation of banks and the trust of citizens in the entire banking system. Research on interest rate risk is based on publicly available data and will be conducted through the presentation of annual and credit reports on the example of Privredna banka Zagreb.

• Keywords: banka; kamatni rizik; upravljanje rizikom; izloženost; Privredna banka Zagreb
• Keywords (english): bank; interest rate risk; risk management; exposure; Privredna banka Zagreb
• Language: croatian
• URN:NBN: urn:nbn:hr:148:801357
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2024-09-25 07:52:05