Kvaliteta aktive hrvatskih banaka

master's thesis

• Title (english): Asset quality of the Croatian banking system
• Author: Marta Vrkljan
• Mentor: Anita Pavković (mentor); MBZ: 227513
• Committee member: Anita Pavković (predsjednik povjerenstva)
• Committee member: Ana Ivanišević Hernaus (član povjerenstva)
• Committee member: Branka Tuškan Sjauš (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2020-07-01, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Bilanca banke kao jedan od temeljnih financijskih izvještaja i pokazatelja profitabilnosti banke sastoji se od dva ključna dijela: aktive i pasive banke. Najveća stavka koja čini preko 60% ukupne aktive hrvatskih banaka su krediti te su oni po svom obujmu i doprinosu profitabilnosti najznačajniji bankarski proizvod u svijetu i u Republici Hrvatskoj. Sukladno svojoj važnosti i značenju, ovaj diplomski rad ima za cilj prikazati klasifikaciju i kvalitetu kreditnog portfelja banaka te kako banke upravljaju neprihodujućim kreditom. Glavni faktori za realnu procjenu kvalitete aktive i bankarskog sektora u cjelini, a time i ukupne financijske stabilnosti su: razumijevanje ekonomske uloge kredita, razumijevanje bankarskog poslovanja i vrednovanje kvalitete kreditnog portfelja. Značajan utjecaj na kvalitetu kreditnog portfelja imaju izdana zakonska regulativa upravljanja i kontrole kreditnog rizika, kriteriji za klasifikaciju izloženosti u rizične skupine kao i indikatori u prepoznavanju loših plasmana s ciljem kvalitetnog praćenja i učinkovitog reguliranja i funkcioniranja bankarskog tržišta u cjelini. Također uloga kreditnih rejting agencija u mjerenju kreditnog rizika bitna je za pružanje dodatnih informacija bankama za ocjenu rizičnosti nastupa neplaćanja kredita. Za poboljšanje kvalitete aktive hrvatskih banaka ključne su i aktivnosti banaka u rješavanju neprihodujućih kredita, koje se postižu adekvatnim upravljanjem kreditnim rizicima kao i putem prodaje potraživanja poduzećima specijaliziranima za naplatu i upravljanje potraživanjima. Visoka likvidnost i kapitaliziranost sustava osiguravaju sigurno i stabilno poslovanje banaka u Republici Hrvatskoj, osiguravajući zdravu osnovu za kreditnu aktivnost banaka prema realnom sektoru, kao važnom pokretaču rasta i razvoja gospodarstva.

Abstract (english)

The bank's balance sheet as one of the basic financial statements and indicators of the bank's profitability consists of two key parts: the bank's assets and liabilities. Over 60% of the total assets of Croatian banks are loans, and they are the most important banking product in the world and in the Republic of Croatia in terms of their volume and contribution to profitability. In accordance with its importance and significance, this thesis aims to show the classification and quality of banks' loan portfolio and how banks manage non-performing loans. The main factors for a realistic assessment of the quality of assets and the banking sector as a whole, and thus of overall financial stability, are: understanding the economic role of credit, understanding banking operations and evaluating the quality of the loan portfolio. The issued regulations on credit risk management and control, criteria for classifying exposures into risk groups as well as indicators in identifying bad placements with the aim of quality monitoring and effective regulation and functioning of the banking market as a whole have a significant impact on the quality of the loan portfolio. The issued regulations on credit risk management and control, criteria for classifying exposures into risk groups as well as indicators in identifying bad placements with the aim of quality monitoring and effective regulation and functioning of the banking market as a whole have a significant impact on the quality of the loan portfolio. Also, the role of credit rating agencies in measuring credit risk is important for providing additional information to banks to assess the risk of default. The activities of banks in resolving non-performing loans, which are achieved through adequate credit risk management as well as through the sale of receivables to companies specializing in the collection and management of receivables, are also crucial for improving the quality of Croatian banks' assets. High liquidity and capitalization of the system ensure safe and stable operations of banks in the Republic of Croatia, providing a sound basis for banks' lending activity to the real sector, as an important driver of economic growth and development.

• Keywords: kreditni plasman; kreditni rizik; aktiva banaka; kvaliteta kreditnoga portfelja; analiza kvalitete kreditnoga portfelja banaka; neprihodujući krediti; izloženost u rizične skupine
• Keywords (english): credit loan; credit risk; bank assets; loan portfolio quality; analysis of the bank loan portfolio quality; non-performing loans; exposures into risk categories
• Language: croatian
• URN:NBN: urn:nbn:hr:148:020914
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2020-07-01 15:47:22