Determinação do patrimônio de referência exigido frente às novas regras de Basileia III: estudo de caso no setor financeiro - BICBANCO

Abstract

This Objective of this study is to investigate challenges in the determination of the Required Referential Net Equity, of financial institutions, with the entry into force of the new Central Bank regulations that meet the recommendations of the Committee on Banking Supervision Basel III. The application of standards subject to the Resolution 3897/2010 revoked by Resolution 4194/2013 will address the implementation and management of liquidity risk, the new methodology of calculating the Reference Equity and the introduction of additional core capital, among other issues. Changes brought by the withdrawal of tax credits for purposes of computing the capital and changes in the form of acceptance of subordinated debt will have a strong impact on all financial institutions, with repercussions on the levels of capitalization and leverage. In this Risk management in banking and capital management with emphasis on the determination of the reference net equity required. The results suggest the need to strengthen the management of new sources of capital and line-of-business and customers, as circular 3644, especially for the average banks