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Basel II: Die Neuregelung der Kapitalanforderungen für Kreditrisiken und die Konsequenzen für Kreditinstitute

Basel II: Die Neuregelung der Kapitalanforderungen für Kreditrisiken und die Konsequenzen für Kreditinstitute

          
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About the Book

Inhaltsangabe: Zusammenfassung: Gemäß § 10 des Kreditwesengesetzes (KWG) sind alle Kreditinstitute dazu verpflichtet, zum Zweck des Gläubigerschutzes in angemessenem Maße mit Eigenmittel ausgestattet zu sein. Das Kreditinstitut soll über genügend Eigenmittel verfügen, um so eventuelle Verluste abfangen zu können. Damit soll die Sicherheit der den Banken von den Kunden anvertrauten Vermögenswerte gewährleistet werden. Die an dieser Stelle recht allgemein gehaltene Formulierung des Kreditwesengesetzes wird durch den Grundsatz I (GS I) der Bundesanstalt für Finanzdienstleistungsaufsicht inhaltlich präzisiert, indem die Angemessenheit der Eigenmittel genau definiert wird. Diese Baseler Eigenkapitalübereinkunft, kurz Basel I, aus dem Jahr 1988 entspricht mittlerweile nicht mehr den im Laufe der Zeit gewachsenen Anforderungen des Kreditgewerbes, speziell der rasch voranschreitenden Risikoentwicklung. Deshalb besteht hier Handlungsbedarf in Form einer Neukonzeption der bisherigen Übereinkunft. Diese erforderliche Neukonzeption stellt das Konsultationspapier „Die Neue Basler Eigenkapitalvereinbarung", kurz Basel II, des Basler Ausschusses für Bankenaufsicht dar. Dieses zweite Konsultationspapier wurde am 16. Januar 2001 publiziert und soll die bisherigen Regelungen zur Eigenkapitalunterlegung von Kreditrisiken nach der Basler Eigenkapitalübereinkunft aus dem Jahr 1988 (Basel I) ersetzen. Durch die neue Eigenkapitalvereinbarung soll eine angemessene Risikoerfassung im Bankgeschäft erreicht werden. Basel II wird voraussichtlich Ende 2006 in Kraft treten. Das Konzept von Basel II basiert auf drei Säulen: Die erste Säule beschäftigt sich mit der Neuregelung der Mindestkapitalanforderungen, die zweite Säule mit dem aufsichtlichen Überprüfungsverfahren, und die letzte Säule mit der Neuregelung der Marktdisziplin und den Offenlegungspflichten. Die erste Säule kann man nochmals unterteilen, und zwar in die Neuregelung der Kreditrisiken und die des operationellen Risikos. D


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Product Details
  • ISBN-13: 9783838663142
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 82 gr
  • ISBN-10: 3838663144
  • Publisher Date: 14 Jan 2003
  • Height: 210 mm
  • No of Pages: 52
  • Series Title: German
  • Sub Title: Die Neuregelung der Kapitalanforderungen für Kreditrisiken und die Konsequenzen für Kreditinstitute
  • Width: 148 mm


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