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Mindestkapitalanforderungen international tätiger Banken nach Basel II und III

Mindestkapitalanforderungen international tätiger Banken nach Basel II und III

          
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About the Book

Das Platzen der der Immobilienblase im August 2007 in den USA war der Startschuss für die globale Finanzkrise 2008. Doch nicht der Schwarze Donnerstag und die damit einhergehende Große Rezession lagen den Grundstein für den Baseler Ausschuss für Bankenaufsicht, sondern die Insolvenz der I.D. Herstatt. Das Bankhaus hatte sich mit Devisen verspekuliert und war im Jahr 1974 die größte Bankenpleite in Deutschland nach Beendigung des Zweiten Weltkrieges. Hauptursache für die Insolvenz war die ungenügende Eigenkapitalbasis des Bankhauses. Dass die Eigenkapitalbasen einiger Banken nicht ausreichend waren, registrierte der Baseler Ausschuss spätestens nach der Herstatt-Insolvenz, aber auch nach der jüngsten Krise waren die Kreditinstitute nicht eigenständig in der Lage ihre Verluste zu tragen. Basel III ist daher die direkte Antwort auf die Finanzkrise 2008 und setzt den Hauptschwerpunkt auf die Mindestkapitalanforderungen der international tätigen Banken. Es hat sich zur Aufgabe gemacht, die Qualität und Beständigkeit der regulatorischen Kapitalbasis zu verbessern. Der Schwerpunkt der vorliegenden Untersuchung liegt darauf, dass die Qualität des regulatorischen Eigenkapitals durch den Vergleich der Mindestkapitalanforderungen nach Basel II und III dargestellt wird. Ferner wird durch die empirische Bilanzanalyse die Beständigkeit der Gesamtkapitalquote des Baseler Ausschusses analysiert und qualitativ gemessen. Der Gesamtkapitalquote wird auf Grund des Spannungsverhältnisses die klassische bilanzielle Eigenkapitalquote sowohl in der Bilanzanalyse als auch in der aktuellen Diskussion gegenübergestellt. Das Hauptaugenmerk liegt auf den Mindestkapitalanforderungen nach den Baseler Akkorden II und III sowie auf der Untersuchung der Mindestkapitalanforderungen am Beispiel der zwanzig größten deutschen Kreditinstitute. Dabei sollen die Begrifflichkeiten Eigenkapital, risikogewichtete Aktiva und Gesamtkapital mit einem besonderen Augenmerk versehen werden.


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Product Details
  • ISBN-13: 9783958508408
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 118 gr
  • ISBN-10: 3958508405
  • Publisher Date: 06 Jan 2015
  • Height: 210 mm
  • No of Pages: 92
  • Spine Width: 5 mm
  • Width: 148 mm


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Mindestkapitalanforderungen international tätiger Banken nach Basel II und III
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