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Basel II - Ein Überblick

Basel II - Ein Überblick

          
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About the Book

Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 1,7, Universität Kassel, Veranstaltung: Financial Engeniering, 13 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Der Baseler Ausschuss für Bankenaufsicht wurde 1975 von den Zentralbankpräsidenten der G10 Staaten gegründet und hat seinen Sitz bei der Bank für internationalen Zahlungsausgleich (BIZ) in Basel. Er setzt sich aus hochrangigen Vertretern nationaler Bankaufsichtsbehörden und Zentralbanken zusammen, mit dem Ziel, die Harmonisierung des Bankenmarktes auf internationaler Ebene zu verbessern. Ursprünglich wurde die Vereinbarung nur für international tätige Banken aus den G10 Ländern geschlossen, ist aber auch von rein inländischen Banken angenommen und in mehr als 100 Ländern angewandt worden. 1 Bei den erarbeiteten Vorgaben handelt es sich um freiwillige Vereinbarungen zwischen Aufsichtsbehörden und internationalen Großbanken. Die daraus resultierenden Vorgaben gehen allerdings regelmäßig über die EURichtlinien in das nationale Aufsichtsrecht ein und müssen demnach von allen Instituten beachtet werden. Die EU-Eigenkapitalvorschriften lehnen sich eng an die Baseler EKÜbereinkunft an. Mit der Umsetzung der EU-Richtlinie in nationales Recht werden die Baseler-Normen für alle in der EU tätigen Banken verbindlich. Der erste Baseler Akkord von 1988 wurde in der sechsten KWG-Novelle 1992 umgesetzt. 2 Da die Ertragskraft der Banken in den letzten Jahren durch viele Kreditausfälle belastet wurde, versuchte man dieser Entwicklung durch neue Richtlinien bei der Kreditvergabe entgegenzuwirken. Aus diesem Grund legte der Baseler Ausschuss für Bankenaufsicht am 3. Juni 1999 einen Entwurf zur Revision der Eigenmittelübereinkunft mit dem Titel: "A new Capital Adequacy Framework" vor. Daraufhin brachte die Europäische Kommission im November 1999 ein eigenes Papier mit dem Titel: "A Review of Regulatory Capital Requirement for EU Credit Institutions and Investment Firms" heraus


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Product Details
  • ISBN-13: 9783638957137
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr
  • ISBN-10: 3638957136
  • Publisher Date: 04 Jul 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm


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