Berichterstattung des Baseler Zinsänderungsrisiko-Quotienten bei Kreditinstituten im deutschsprachigen Raum
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Berichterstattung des Baseler Zinsänderungsrisiko-Quotienten bei Kreditinstituten im deutschsprachigen Raum

Berichterstattung des Baseler Zinsänderungsrisiko-Quotienten bei Kreditinstituten im deutschsprachigen Raum


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About the Book

Bachelorarbeit aus dem Jahr 2009 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 1,7, Universität Duisburg-Essen, Sprache: Deutsch, Abstract: Diese Arbeit untersucht die herrschende Berichterstattung sowie die anhand der verfügbaren Marktinformationen ermittelbare Höhe des Zinsänderungsrisiko-Quotienten bei deutschsprachigen Instituten. Dieser wurde mit der Einführung der Empfehlung "Internationale Konvergenz der Kapitalmessung und Eigenkapitalan-forderungen" (Basel II) vom Baseler Ausschuss und durch die EU-Richtlinie "2006/48/EG" zum Bestandteil der Risikomessung von Kreditinstituten. Er misst das überaus bedeutungsvolle Risiko, welches Banken durch Fristentransformati-onsstrategien eingehen können, um aus dem Kreditgeschäft Ergebnisbeiträge über den Konditionsbeitrag hinaus zu erwirtschaften. In dieser Arbeit wird, in einem ersten Schritt die Bedeutsamkeit und Ausgestal-tung dieser Risikokennziffer im Rahmenwerk von Basel II aufzeigt. Anschließend wird die Umsetzung der freiwilligen Offenlegung im deutschsprachigen Raum analysiert. Dabei geht es darum zu überprüfen, ob das Baseler Rahmenwerk und die Umsetzung in Form der EU-Richtlinie bzw. nationalem Recht tatsächlich zu einer Berichterstattung beiträgt, die eine Risikotransparenz herstellen kann, welche die gewünschte Marktdisziplinierung der Institute zur Folge hat. Folglich wird auch analysiert, inwieweit das bei vorliegender Risikotransparenz ermittelbare Durchschnittsniveau des Zinsänderungsrisiko-Quotienten der Stichprobe über-haupt dem wahren Niveau des Zinsänderungsrisiko-Quotienten entsprechen kann. Abschließend sollen Hinweise gegeben werden, wie die Berichterstattung des Zinsänderungsrisiko-Quotienten verbessert werden kann.


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Product Details
  • ISBN-13: 9783640557813
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Weight: 154 gr
  • ISBN-10: 3640557816
  • Publisher Date: 09 Mar 2010
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm


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Berichterstattung des Baseler Zinsänderungsrisiko-Quotienten bei Kreditinstituten im deutschsprachigen Raum
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