El método estandar en el nuevo acuerdo de Basilea
ISSN: 0006-6249
Datum der Publikation: 2005
Ausgabe: 60
Nummer: 186
Seiten: 527-556
Art: Artikel
Andere Publikationen in: Boletín de estudios económicos
Zusammenfassung
Credit risk is one of the most important kinds of risks which the banks face. The last crises have shown how bad financial management of credit risk can bring about a breakdown in a concrete bank and destabilize the economy of a country. Faced with this situation, the supervisors have seen the need to introduce regulations that give stability to the financial system and that will be flexible enough for adapting to the economical current situation and technological advances. Moreover, the regulators must give the banks incentives to apply it correctly. In this context the New Basle Accord has been designed, it is a big challenge for supervisors and banks. In this paper, we analyze the method proposed for the New Accord regarding credit risk, the External Credit Assessment Institution and the ratings. Moreover, we focus on the situation of Spanish banks with respect to the Accord by analyzing the information included in the accounting reports of a group of Spanish banks.
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