20.500.12556/DKUM-9820 Tveganje v bančništvu in njihovo upravljanje RISK - TAKING IN BANKING AND HOW TO MANAGE IT Banke igrajo ključno vlogo v nacionalnih ekonomijah večine držav po svetu. Zdrav bančni sistem je pomemben element finančne stabilnosti, ki pomeni osnovo za vzdževanje in razvoj gospodarskega sistema. Osnovna funkcija bančnega sistema je finančno posredniÅ¡tvo: zbiranje finančnih sredstev od tistih, ki imajo presežke in njihovo posojanje tistim podjetjem ali posamezniku, ki jih potrebujejo. Prevzemanje tveganj je neločljivo povezano z bančniÅ¡tvom, pomanjkljivo zavedanje in upravljanje s tveganji pa lahko vodi v izgubo in ogrozi varnost bančnih vlog. Zaradi pomembne vloge v nacionalni ekonomiji in zaupanja, ki ga imajo vlagatelji v banke, morajo te poslovati skrbno in varno ter vzdrževati primeren nivo kapitala in rezervacij za zaščito pred morebitnimi tveganji, ki izhajajo iz poslovanja. Vse banke so v ta namen podvržene nadzoru s strani države za to pooblaščenih institucij. V zadnjih letih je finančni sektor doživel mnogo sprememb. DanaÅ¡nji bančni sistem zaznamujejo predvsem: * naraščajoči obsegi trgovalnih aktivnosti, * razvoj finančnih instrumentov, * pojav globalizacije (24-urni trgi), * povezovanje finančnih institucij, * kompleksni poslovni odnosi z največjimi strankami, * podružnice postajajo prodajna mesta za vrsto različnih produktov, * naraščajoča odvisnost od informacijske tehnologije, * vse bolj zahtevna regulativa. NaÅ¡teti dejavniki so botrovali vse hitrejÅ¡emu razvoju novih finančnih instrumentov, vzporedno s katerimi se pojavljajo nove oblike tveganj, ki so bolj kompleksne in manj transparentne. ÄŒe so v preteklosti finančni in računovodski izkazi bank služili kot osnovno orodje za ocenjevanje varnosti in finančne moči banke, postaja danes njihova izrazna moč v smislu tveganosti banke vse bolj omejena. Analiza stanj na presežne datume ne zagotavlja več ustrezne slike glede dejanske tveganosti banke. Spremembam bančne prakse mora slediti tudi nadzorna praksa, ki se iz pregleda usklajenosti z zakonodajo razÅ¡irja na ugotavljanje in ocenjevanje tveganj. Ker pa je tveganje rezultat kombinacije izpostavljenosti pripadajočemu tveganju in zmanjÅ¡evanju le – tega z notranjimi kontrolami, so predmet ocenjevanja poleg pripadajočega tveganja tudi notranje kontrole. Bančni nadzornik, ki po funkciji sam sicer ni nagnjen k prevzemanju tveganj, razume, da je temelj bančniÅ¡tva v prevzemanju tveganj in da bo banka vedno izpostavljena določenemu obsegu tveganja. Pomembno pri tem pa je, da se banka zaveda tveganja in da ima vzpostavljene ustrezne obrambne mehanizme za njegovo obvladovanje. Banke so zadnja leta izvedle pomembne investicije v razvoj novih metodologij, procedur in kontrol z namenom boljÅ¡ega identificiranja, merjenja in upravljanja tveganj. Vendar pa vzpostavljanje notranjih kontrol ni enkraten proces, ampak jih je treba redno pregledovati, preverjati in po potrebi nadgrajevati. Upravljanje s kapitalom je zelo pomemben del strateÅ¡kega planiranja vsake banke. Prenizka raven kapitala lahko banko izpostavlja prekomernemu tveganju propada, po drugi strani pa previsok kapital banko sili k dvigovanju marž in provizij, da bi lahko zagotovila delničarjem primeren donos na vložena sredstva. Banka mora imeti vzpostavljen takÅ¡en proces upravljanja s kapitalom, ki bo zajel vsa materialna tveganja, ki se jim izpostavlja in bo pravočasno zaznaval spremembe v posamezni vrsti tveganja in temu ustrezno tudi prilagajal obseg razpoložljivega kapitala. Vzpostavljanje pisne strategije, politike in procedure predstavljajo del notranjih kontrol, ki lahko bistveno zmanjÅ¡ajo kapitalsko tveganje banke. Interne politike in procedure morajo postati strateÅ¡ki element upravljanja s tveganjem, pri čemer je potrebno doseči, da se bodo dosledno izvajale in ne bodo same sebi namen. 6 CONCLUSION Bank play a key role in national economies in most countries in today¨s world. A solid bank system is an important alement of financial stability, which serves as a basis for maintenance and development of economic system. The basic function of bank system is financial mediation, therefore collection financial funds from those in surplus and loaning funds to companies and persons that require them. Risk-taking is an integral part of banking. Lck of awreness and inappropriate management of the latter may lead to considerable loss of bank funds. Due to the fact that banks play a key role in national economies worldwide and enjoy considerable trust on the part of investors, they need to conduct busines with utmost care and safety. Therefore all banks are subject to control from authorized state institutions. Over the last years financial sector has undergone drastic changes. Today¨s bank system is in particul characterized by: * increasing extent of market activities, * development of financial activities, * globalization (24-hour markets), * connecting of financial institutions, * complex business affairs with major clients, * subsidiaries selling various products, * increasing reliance on information technology, * increasingly complex regulations. The above factors have led remarkably fast development of financial insruments that naturally involve more complex and less transparent risks. In the past financial and accountancy statements were sufficient instruments to assess safety and financial strength of a bank. Nowadays their power is limited. The analysis of settlement date states no longer provides a reliable picture of the risk a bank involves. Changes in banking must be followed by changes in control practices which must be compatible with legislation. As risk-taking is a result of combination of exposure to risk and decrease of thereof by means of internal control, these controls are also being assessed. A bank official, who by function is not prone to risk-taking, understands that risk-taking is fundamental to banking and that every bank is exposed to a certain extent of risk. It is important that a bank is aware of risk and applies adequate instruments for its control. Over the last years banks have made considerable investments in development of new methods, procedures and control mechanisms in order to better identify, assess and manage risks. However, introduction of internal control mechanisms is not a one-off process, it constantly needs to be supervised and upgraded. Capital management is a very important part of strategic planning of every bank. Low capital level may expose a bank to a very high risk of bankrupcy, on the other hand if the level is too high, it forces a bank to raise margins and provisions in order to secure shareholders adequate yield on their investments. The capital management process in a bank needs to be aware of all possible risks and should in due course notice any change therein and thus adapt the accumulation of capital. Written strategies, policies and strategies present a part of internal control mechanisms that can considerably reduce a bank¨s capital risk. Internal policies and strategies should become a strategic element of risk management and thus being carried out regularly and consistently. An important factor of internal control mechanisms is reporting system. Only quality reports can enable bank leadership to assess the range of risk and its impact on capital. It is of utmost importance for the bank leadership to assess adequacy or inadequacy of current capital range and its future need. It can do so with quality reports. Apart from well-functioning internal control mechanisms internal revising is an important factor as well. However, mere existance of internal revising service does not guarantee its efficiency. Meassures to ensure afficient internal revising service include: duty and objektive term, independence from internal control, managing of adequate sources and functioning on the basis of profe * advanced measurement approach – napredni pristop * basic indicator approach – enostavni pristop * capital adequacy – kapitalska usreznost * compliance – skladnost s predpisi * inherent risk – pripadajoče tveganje * internal auditing – notranje revidiranje * moral hazard – moralno tveganje * off-site supervision – zunanji nadzor * on-site supervision – notranji nadzor * risk-based supervision – nadzor ki temelji na tveganju * standardised a * advanced measurement approach – napredni pristop * basic indicator approach – enostavni pristop * capital adequacy – kapitalska usreznost * compliance – skladnost s predpisi * inherent risk – pripadajoče tveganje * internal auditing – notranje revidiranje * moral hazard – moralno tveganje * off-site supervision – zunanji nadzor * on-site supervision – notranji nadzor * risk-based supervision – nadzor ki temelji na tveganju * standardised a true true false [T. Branda] Slovenski jezik Angleški jezik Diplomsko delo 2009-02-19 16:52:11 2009-07-03 12:24:06 2022-04-11 15:46:56 2022-04-17 03:31:33 2009 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.71 9903900 URN:SI:UM:DK:GQRYGPWJ VS_Branda_Terezija_2009.pdf VS_Branda_Terezija_2009.pdf 1 555F9CD90B38A078852E05BB2394CF06 d4e3ee45cbb50ed7c1e9bc93006abbe0250b198c0b250b20fdfb513acb8ff7b8 07a703fc-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/bfcb8896-5080-470d-925a-de53eec0dffe https://dk.um.si/Dokument.php?lang=slv&id=7455 Ekonomsko-poslovna fakulteta 0 0 0