Contribuição sobre o setor bancário: um contributo para o estudo das suas motivações e condicionantes à sua implementação na União Europeia

Mestrado em Fiscalidade

Risco de crédito na banca face ao novo enquadramento normativo em contexto de crise : o caso do crédito a particulares

Mestrado em Auditoria

Modelo de avaliação de risco no sector bancário português

A globalização dos sistemas financeiros, ao longo dos anos, tem estimulado uma crescente necessidade de supervisão bancária nas instituições financeiras. O Comité de Supervisão Bancária de Basileia tem tido um papel crucial nesta área, estabelecendo princípios por via dos seus acordos entre as várias entidades nacionais de regulação e supervisão das maiores economias mundiais. Em 1988, foi criado o Acordo de Basileia (Basileia I) pelo Comité de Supervisão Bancária de forma a harmonizar os padrões de supervisão bancária. Este acordo estabeleceu mínimos de solvabilidade para o sistema bancário internacional no sentido de reforçar a sua solidez e estabilidade. Com o desenvolvimento de novas potências económicas e novas necessidades regulamentares, em Junho de 2004, foi publicado o novo Acordo de Capital – o Basileia II. Este acordo pretendia tornar os requisitos de capital mais sensíveis ao risco, promover a atuação das autoridades de supervisão e a disciplina de mercado (através do seu Pilar II) e encorajar a capacidade de cada instituição mensurar e gerir o seu risco. Em Setembro de 2010, o Acordo de Basileia III, com adoção prevista até 2019, veio reforçar estas medidas com a criação de um quadro regulamentar e de supervisão mais sólido, por parte das instituições de crédito. Surge, assim neste contexto, o Modelo de Avaliação de Risco (MAR) para o sector bancário. Em Portugal, o MAR tem como objetivo avaliar o perfil de risco das instituições de crédito, sujeitas à supervisão do Banco de Portugal, assim como apresentar o perfil de risco e a solidez da situação financeira de cada instituição de crédito. Este trabalho pretende avaliar o surgimento e a caracterização deste modelo e identificar as variáveis a ter em conta nos modelos de avaliação de risco a nível qualitativo e quantitativo.

The importance of risk assessment in the context of investment project management: a case study

Risk management is an important component of project management. Nevertheless, such process begins with risk assessment and evaluation. In this research project, a detailed analysis of the methodologies used to treat risks in investment projects adopted by the Banco da Amazonia S.A. was made. Investment projects submitted to the FNO (Constitutional Fund for Financing the North) during 2011 and 2012 were considered for that purpose. It was found that the evaluators of this credit institution use multiple indicators for risk assessment which assume a central role in terms of decision-making and contribute for the approval or the rejection of the submitted projects; namely, the proven ability to pay, the financial records of project promotors, several financial restrictions, level of equity, level of financial indebtedness, evidence of the existence of a consumer market, the proven experience of the partners/owners in the business, environmental aspects, etc. Furthermore, the bank has technological systems to support the risk assessment process, an internal communication system and a unique system for the management of operational risk.

A invalidade na coligação de contratos de crédito e venda para consumo

Dissertação de mestrado em Direito dos Contratos e da Empresa

Luottolaitosten oman pääoman määrän muutos ja Basel II

Luottolaitosten pääoman valvonta on tärkeä osa talouden tasapainon säilyttämisessä. Tässä tutkielmassa tutkitaan miten luottolaitosten pääoman sääntelyn Basel II:n säännönmuutokset vuonna 2007 ovat vaikuttaneet luottolaitosten oman pääoman määrään. Muuttuneiden säännösten vaikutuksia selvitetään tutkimalla eurooppalaisten luottolaitosten omavaraisuusasteita ajalla 1999 – 2009 yleistetyllä lineaarisella regressiolla ja autoregressiivisellä aikasarjamallinnuksella. Talouden suhdanteiden ja vuonna 2007 alkaneen finanssikriisin vaikutukset pääoman määrään huomioidaan bruttokansantuotteen kasvun avulla analyysissa. Tuloksena todetaan, että oman pääoman määrä luottolaitoksissa on vähentynyt merkitsevästi Basel II:n voimaan astumisen jälkeen, mutta muutos on luultavasti aiheutunut talouden laskusuhdanteesta.

A capacitação de gestão estratégica como um instrumento na avaliação do crédito de curto prazo

Esta dissertação busca introduzir no Modelo de Análise de Crédito dos Bancos Comerciais alguns fatores estratégicos fundamentais para boa avaliação e defElrimento de uma operação de crédito de curto prazo. Para este fim foi elaborado um modelo Rating que tem como objetivo levar em consideração além da análise cadastral, econômico-financeira e das garantias, uma visão de todo o conjunto da empresa, dando um peso fundamental na estratégia de atuélção analisando \a competitividade , o ambiente interno e externo para que se possa chegar a um número que irá determinar o deferimento ou não da operação, dentro de parâmetros de risco definido pela instituição financeira detontora do recurso, cumprindo as normas do Sistema Financeiro Nacional.

Closing financial institutions on both sides of the Atlantic: Are there differences in approach? CEPS Commentary, 25 February 2015

In the aftermath of the Great Financial Crisis both the EU and the US have implemented resolution procedures for their largest and most systemic financial institutions. This Commentary examines the main differences between the two frameworks. The EU framework allows, inter alia, action to prevent the failure of a credit institution, while the US regulatory framework requires that all systemic banks subject to resolution must be closed and resolved. The greater flexibility under the EU resolution framework allows action to be taken to preserve a credit institution without putting it through an insolvency process, which makes limiting moral hazard less obvious. Moreover, the scope of the EU framework is still narrow, since it does not allow the recovery of non-bank financial institutions, whereas the US framework does.

Modelo de Scoring para o Crédito à Habitação: Um estudo de caso em Portugal

Mestrado em Contabilidade e Gestão das Instituições Financeiras

Diagnosis of Organizational Soft Problems in a Peruvian Financial Institution by Systemic Thinking

Managing financial institutions in an underdeveloped economic context has become a real challenge nowadays. In order to reach the organization`s planned goals, they have to deal with structural, behavioral and informational problems. From the systemic point of view, this situation gets even worse when the company does not present organizational boundaries and a cohesive identification for their stakeholders. Thus, European countries have some special financial lines in order to help the development of micro credit in Latin communities in an attempt to help the local economy. However, institutions like Caixa dos Andes in Peru present management problems when dealing with this complexity. Based on this, how can the systemic eye help in the diagnosis of soft problems of a Peruvian financial company? This study aims to diagnose soft problems of a Peruvian financial company based on soft variables like identity, communication and autonomy and also intends to identify possible ways to redesign its basic framework. The (VSM--Viable System Model) method from Beer (1967), applied in this diagnostic study, was used in a practical way as a management tool for organizations` analysis and planning. By describing the VSM`s five systems, the creation of a systemic vision or a total vision is possible, showing the organization`s complexity from the inside. Some company`s soft problems like double control, inefficient use of physical and human resources, low information flows, slowness, etc. The VSM presented an organizational diagnosis indicating effective solutions that do integrate its five systems.

Lender liability in the Consumer Credit Market

In many countries consumer credit legislation provides for the extension of liability for product failure to the …nancial institution that advances credit to the consumer. In particular, lender liability is imposed on those credit grantors who closely operate with the supplier of the good. This paper provides a rationale for lender-responsibility in the consumer credit market. It shows that, when judicial enforcement is ine¢cient or there is risk of seller liquidation, lender-liability helps to protect consumers who systematically underestimate the probability of product failure and overestimate the extent to which they can obtain compensation.

A fogyasztói hitelszerződések új szabályai (New regulations the credit agreements for consumers)

A fogyasztói hitelszerződések jogát az Európai Unión belül a 2008/48/EK irányelv szabályozta újra, amely a magyar jogalkotó számára is a belső jogba történő átültetés kötelezettségét írta elő. Ennek az implementációnak az eredményeként született meg a fogyasztónak nyújtott hitelről szóló 2009. évi CLXII. törvény. Jelen cikk a jelzáloghitelek szabályozására vonatkozó elképzeléseket, majd a hiteltermékek reklámozására – kereskedelmi kommunikációjára – irányadó szabályokat vizsgálja meg részletesebben. Ennek során bemutatja a hiteltermékek reklámozásáról szóló, hatályos jogszabályokban fellelhető ellentmondásokat is. Ezt követően a szerződéskötést megelőző tájékoztatási kötelezettséget, valamint az előtörlesztés intézménye körüli kérdéseket elemzi. Végül alátámasztani kívánja azt az álláspontot, hogy a fogyasztói kezességi szerződésekre is indokolt lett volna kiterjeszteni az új irányelvben foglalt védelmi szintet, a jelzáloggal fedezett hitelekre azonban nem, hiszen ezekre vonatkozóan további uniós jogalkotási lépések várhatóak. / === / The consumer protection law is governed by Directive 2008/48/EC of the European Parliament and of the Council and was implemented to the Hungarian legal system through the Act on Credit Provided for Consumers (162/2009). This article aims at observing the relevant provisions on mortgage as well as the commercials and advertisements of mortgages. This article will show that there are many confl icts within the relevant legal provisions and will further examine the obligation to information and the institution of early repayment. The author of this article believes that the protection created by the new directive should have been extended to guarantee contracts as well, but not to hypothec contracts as the latter are expected to be governed through future EU legislation.

The effect of the advanced placement examination for credit policy by the Florida State universities on the acceleration of a student's postsecondary education

The purpose of this research study was to determine if the Advanced Placement program as it is recognized by the universities in the Florida State University System (SUS) truly serves as an acceleration mechanism for those students who enter an SUS institution with passing AP scores. Despite mandates which attempt to control uniformity of policy, each public university in Florida determines which courses will be exempted and the number of credits they will grant for passing Advanced Placement courses.^ This is a descriptive study in which the AP policies of each of the SUS institutions were compared. Additionally, the college attendance and graduation data on members of a cohort of 593 Broward County high school graduates of the class of June, 1992 were compared. Approximately 28% of the cohort members entered university with passing Advanced Placement scores.^ The rate of early and on time graduation was significantly dependent on the Advanced Placement standing of the students in the cohort. Given the financial and human cost involved, it is recommended that all state universities bring their Advanced Placement policies into line with each other and implement a uniform Advanced Placement policy. It is also recommended that a follow-up study be conducted with a new cohort bound under the current 120 credit limitation for graduation. ^

Artist Judy Chicago at the New York Feminist Art Institution

General note: Title and date provided by Bettye Lane.

Feminist art institution

General note: Title and date provided by Bettye Lane.