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Mecanismos de controlo interno no âmbito do Acordo de Basileia III
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Resumo(s)
A concessão de crédito é uma das principais atividades das Instituições Financeiras (IF). A
necessidade de proceder a uma análise criteriosa relativamente ao risco subjacente assume
especial relevância no sentido de garantir a sustentabilidade do sistema bancário.
Neste sentido, surgem os Acordos de Basileia que visam impor indicadores e regras que evitem
crises financeiras que levam à descapitalização do sistema. Dado que o ambiente económico e
financeiro está em constante mutação houve necessidade de rever os Acordos já por duas vezes.
O Acordo de Basileia III encontra-se em fase de implementação até 2019, prevendo-se a partir daí
que o sistema financeiro seja sustentável e sólido. Desta forma, o Processo Interno de Avaliação da
Adequação de Capital (ICAAP) (denominado em inglês The Internal Capital Adequacy Assessment
Process) será a forma de verificar se os procedimentos e análises estão em consonância com as
regras do terceiro Acordo.
Posteriormente serão expostos os modelos de risco e de capital, onde iremos descrever cada um
dos riscos, dando mais importância ao risco de crédito pois este será parte do objeto de estudo
prático.
A regulação do sistema financeiro é uma tarefa para os órgãos dirigentes nacionais e internacionais.
Para se procurar evitar crises financeiras que coloquem em causa a estabilidade a nível global, a
necessidade de regras e procedimentos traduzidos em normativos torna-se imperativo. Uma vez
que as regras por si só não são suficientes, é preciso incutir no sistema mecanismos de supervisão
que visem o cumprimento dos regulamentos.
Na parte prática a análise de dois casos com pareceres distintos procura demonstrar a
implementação de um conjunto de etapas que visam não colocar em causa a viabilidade dos fundos
próprios da Instituição de Crédito (IC).
The granting of credit is one of the main activities of financial institutions. The need for a credible analysis of the underlying risk is particularly important in order to ensure the sustainability of the banking system. In this sense, the Basel Agreement appear that aim to impose indicators and rules that avoid financial crises that lead to the decapitalization of the system. As the economic and financial environment is constantly changing, there has been a need to revise the Agreements twice already. The Basel III Agreement is in the implementation phase until 2019 and it is expected that the financial system will be sustainable and solid in the end. In this way the ICAAP will be the way to verify if the procedures and analyzes are in line with the rules of the third Agreement. Subsequently, the risk and capital models were described, where each of the risks will be discriminated, giving more importance to the credit risk as this will be part of the object of practical study. The regulation of the financial system is a task for national and international governing departments. In order to avoid financial crises that jeopardize stability at the global level, the need for rules and procedures translated into regulations becomes imperative. Since the rules alone are not sufficient, it is necessary to instill in the system supervisory mechanisms aimed at compliance with the regulations. In the practical part the analysis of two cases with different opinions seeks to demonstrate the implementation of a set of steps that will not call into question the viability of the credit institution's own funds.
The granting of credit is one of the main activities of financial institutions. The need for a credible analysis of the underlying risk is particularly important in order to ensure the sustainability of the banking system. In this sense, the Basel Agreement appear that aim to impose indicators and rules that avoid financial crises that lead to the decapitalization of the system. As the economic and financial environment is constantly changing, there has been a need to revise the Agreements twice already. The Basel III Agreement is in the implementation phase until 2019 and it is expected that the financial system will be sustainable and solid in the end. In this way the ICAAP will be the way to verify if the procedures and analyzes are in line with the rules of the third Agreement. Subsequently, the risk and capital models were described, where each of the risks will be discriminated, giving more importance to the credit risk as this will be part of the object of practical study. The regulation of the financial system is a task for national and international governing departments. In order to avoid financial crises that jeopardize stability at the global level, the need for rules and procedures translated into regulations becomes imperative. Since the rules alone are not sufficient, it is necessary to instill in the system supervisory mechanisms aimed at compliance with the regulations. In the practical part the analysis of two cases with different opinions seeks to demonstrate the implementation of a set of steps that will not call into question the viability of the credit institution's own funds.
Descrição
Esta versão contém as críticas e sugestões dos elementos do júri
Palavras-chave
Acordo de Basileia ICAAP Crédito e risco