Upravljanje kapitalom banke - alokacija i merenje finansijskih performansi

Abstract

Kapital banke je oznaka za veoma kompleksnu mrežu interesa i definisanja i predstavlja izraz vrednosti imovinskih delova aktive koji se prezentuju u bilansu stanja a njima raspolažu vlasnici kapitala banke. Zbog značaja koji banke kao finansijske institucije imaju za ceo finansijski sistem posebno je važno kako se vrši alokacija tog kapitala. S jedne strane, prisutna je Bazel regulativa koja propisuje pokrivanje rizika kojima su izložene finansijske institucije, a s druge strane, banke regulatorni organi u većini zemalja dozvoljavaju bankama da koriste interne modele za merenje tržišnog rizika. Banke koriste VaR model kako bi izmerile rizik uključen u njihove poslovne aktivnosti. Banke moraju da maksimiziraju svoj prinos na kapital, kako bi zadovoljile svoje investitore. Banke za razliku od drugih branši privrede, upravljaju velikim brojem rizika u isto vreme. One imaju potrebu za održavanjem određenog nivoa likvidnosti, kako bi adekvatno odgovorile na tekuće oba- veze. Pored toga, njima je potreban određeni nivo kapitala u funkciji zaštite rizika od insolventnosti, kao i likvidna aktiva koja bi predstavljala zaštitu od opasnosti neočekivanog povlačenja depozita od strane komitenata banke ili nemogućnosti zajmoprimaca da izmire svoje kreditne obaveze.

Bank capital signifies a complex web of interests and definition, and represents exponent of value of property asset components, which are presented in the balance sheet and are available to owners of bank capital. Because of the importance which banks as financial institutions have for the entire financial system, the way of allocation of this capital it is particularly important. On one hand, Basel regulation prescribes risk cover financial institutions are faced with. On the other hand, regulator banks in most countries allow banks to use internal models for assessing market risk. Banks use VaR model in order to measure the risk involved in their business activities. Banks need to maximize their return on equity, in order to satisfy their investors. Banks, unlike the other branches of the economy, manage large number of risks at the same time. They need to maintain a certain level of liquidity, in order to adequately respond to current liabilities. In addition, they need a certain level of capital in order to protect themselves from the risk of insolvency, as well as liquid assets, which would secure them from the danger of unexpected withdrawals of deposits by the bank principals or the inability of borrowers to settle their loan obligations.