Sustav upravljanja i izvješćivanja o likvidnosnom riziku banaka

professional thesis

• Author: Jakov Ninić
• Mentor: Danimir Gulin (mentor)
• Committee member: Katarina Žager (predsjednik povjerenstva)
• Committee member: Danimir Gulin (član povjerenstva)
• Committee member: Anita Pavković (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Osim Europskog nadzornog tijela za bankarstvo, bitnu ulogu u regulaciji banaka imaju nacionalne središnje banke i Europska središnja banka. Baselski odbor za nadzor banaka, točnije, njegov set preporuka i smjernica u okviru Basel III standarda, na preporuku Europske komisije usvojen je od strane Europskog parlamenta i Vijeća Europe s 27. lipnja 2013. godine. Taj set preporuka i smjernica CRD IV u primjeni je od 01. siječnja 2014. godine. CRD IV regulatorni okvir sastoji se od Capital Requirements Directive (2013/36/EU) (CRD) i Capital Requirements Regulation (575/2013) (CRR). Primjenom Uredbe Capital Requirements Regulation (575/2013) (CRR), od 01. siječnja 2014. god., obveza je kreditnih institucija dostavljati izvješća o upravljanju likvidnosnim rizikom u okviru COREP izvještajnog zahtjeva.
Globalna financijska kriza u 2007. godini, još jednom je naglasila važnost stabilnosti i likvidnosti za bankarski sektor. Likvidnosni rizik, uz kreditni rizik i rizik promjene kamatnih stopa predstavlja osnovnu kategoriju rizika, a definira se kao potencijalna nemogućnost banke da pravovremeno podmiruje svoje dospjele obveze. Ročna neusklađenost između novčanih priljeva i odljeva likvidnosnih pozicija banke u pitanje dovodi poslovanje banke.

Abstract (english)

Apart from European Banking Authority, essential role in banking regulation have national central banks and European Central Bank. Basel Committee on Banking Supervision and its set of recommendations and guidelines in framework of Basel III standards, on recommendation from European Commission is adopted from European Parliament and European Council on 27th of June 2013. This set of recommendations and guidelines CRD IV is in appliance from 1st of January 2014. CRD IV regulatory framework is consist of Capital Requirements Directive (2013/36/EU) (CRD) i Capital Requirements Regulation (575/2013) (CRR). With apliance of Capital Requirements Regulation (575/2013) (CRR), from 1st of January 2014., it is obligatory for banks to create liquidity reports under COREP reporting framwork.
Global finacial crisis in 2007. has once again emphasized importance of stability and liquidity for banking sector. Liquidity risk, along with credit and interest rate risk represents basic risk category, and it is defined as potential incapability for bank to timely settle its matured liabilities.

• Keywords: likvidnost banke; banka; likvidnosni rizik; upravljanje likvidnosnim rizikom banke; supervizija banke
• Language: croatian
• URN:NBN: urn:nbn:hr:148:036929
• Study programme: Title: Accounting and Taxation; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica računovodstva i poreza (sveučilišni/a specijalist/specijalistica računovodstva i poreza)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Public note: Ključne riječi dodijelio knjižničar.
• Created on: 2016-07-05 07:35:26