Risco de crédito: os impactos da Basiléia II nas instituições financeiras bancárias brasileiras

Abstract

The process of transforming local financial market into global centers is contributing to the functional convergence among the markets and favoring the establishment of the Basel II. Activities which were firstly related to the offer of services in local basis, are becoming financial services with uniform and homogeneous characteristics, where the service suppliers are universal instituitions. This liberal moviment has resulted in the removal and simplification of policies, when it authorized the banks to act without the regulation limits through acts previously prohibited.The liberalization and flexibilization of these rules have caused great instability in the financial market, because the economic agents have tried more and more profitability rather than great risks. Because of this complexity that the connected financial system worldwide and the magnitude of the capital flow negotiated was tranformed; the financial risks and economic turbulence have risen. The Basel Capital Accord was created by part of Central banks and entity supervisors of G10 members, then, as an attempt to define the objectives and general mechanisms of supervision of national financial systems , with focus on the banking systems. However, it was noticed later that the present accord was not sufficient to prevent crisis, mainly, the banking crisis. Thus, the Basel Commitee representing once again the international banking industry, elaborated a new Basel Accord, yet more demanding (called Basel II), which has the objective of prevention of banking crisis and correcting the distortion of the old accord. This study it had as objective to verify the impacts of this new Agreement in the national banking institutions. In research carried through with Brazilian banks, showed that the credit area, for being one of most important of a bank, will have that to readjust itself quickly. It showed, also, that the small Brazilian financial institutions will suffer to greaters impacts from the Basel II.