Title Upravljanje kreditnim rizikom u hrvatskim bankama
Title (english) Credit Risk Management in Croatian banks
Author Dajana Radin
Mentor Manuel Benazić (mentor)
Committee member Lovre Božina (predsjednik povjerenstva)
Committee member Manuel Benazić (član povjerenstva)
Committee member Dean Učkar (član povjerenstva)
Granter University of Pula (Faculty of economics and tourism "Dr. Mijo Mirković") Pula
Defense date and country 2016-07-13, Croatia
Scientific / art field, discipline and subdiscipline SOCIAL SCIENCES Economics Finance
Abstract U svom poslovanju banke su izložene mnogobrojnim rizicima. Upravljanje rizicima u
bankarstvu ima dva osnovna cilja, a to su: izbjeći nesolventnost banke i maksimizirati stopu
prinosa na kapital uz korekciju za rizik. Osnova financijskog upravljanja sastoji se u dobro i
učinkovito upravljanje aktivom i pasivom, odnosno prikupljanje i investiranje izvora
sredstava. Krediti i drugi plasmani klijentima plasiraju se u domaćoj i u stranoj valuti, te
predstavljaju najvažniju sastavnicu aktive banke. Kreditni rizik ogleda se u nesposobnosti
dužnika ili izdavatelja financijskog sredstva za otplatu kamata i/ili glavnice prema uvjetima
određenim u sporazumu o kreditiranju. Oko 80% bilance banaka odnosi se na kreditni rizik,
stoga taj je rizik najznačajniji od svih rizika s kojima se suočavaju sve banke. Banke
upravljaju plasmanima i strukturiraju vlastiti kreditni portfelj, kako bi diverzificirala svoja
ulaganja u cilju minimizacije kreditnog rizika. Danas, prema skupini klijenata, najviše kredita
se odobrava poduzećima u privatnom vlasništvu, slijede građani i naposlijetku javni sektor. U
cilju minimiziranja kreditnog rizika uvedeni su standardi za upravljanje kreditnim rizicima. U
Republici Hrvatskoj postoje Zakoni koji upravljaju kreditnim rizikom u bankarskom
poslovanju. Osnovni pokazatelji kreditnog rizika hrvatskih kreditnih institucija su stopa
adekvatnosti jamstvenog kapitala, kvalifikacija plasmana i izvanbilančnih obveza,
pokrivenost i struktura kreditnog portfelja. Loši plasmani i izvanbilančne obveze često su
smatrane kao glavni faktori koji, njihovim povećanjem, dovode do značajnih gubitaka
banaka. Na njih utječu makroekonomske varijable, ali i druge varijable kao što su kvaliteta
menadžmenta banaka, političke odluke, veličina i tržišna snaga. U drugom desetljeću otvara
se financijsko i bankarsko tržiste, te omogućen je priljev stranog kapitala i banaka i došlo je
do rasta loših plasmana i izvanbilančnih obveza. Prema provedenom empirijskom
istraživanju, u hrvatskom bankarskom sektoru, povećanje loših plasmana i izvanbilančnih
obveza popraćeno je padom BDP-a, rastom nezaposlenosti, rastom kamatnih stopa i
deprecijacijom tečaja. Da bi se izbjegla kriza, učinkovito bankovno upravljanje i
regulatorne/nadzorne institucije trebale bi biti u stanju prepoznati i kvantificirati ove učinke.
Stoga, menadžeri banaka, zajedno s hrvatskim fiskalnim i monetarnim vlastima, trebali bi
naći načine za povećanje stranih ulaganja i gospodarske aktivnosti, te za smanjenje
nezaposlenosti i zadržavanje kamatnih stopa i stabilnost tečaja.
Abstract (english) In its operations, banks are exposed to many risks. Risk management in the banking
industry has two main goals, which are: to avoid the insolvency of and maximize the rate of
return on equity adjusted for risk. The basis of financial management consists in good and
efficient management of assets and liabilities, and collecting and investing funds. Loans and
other advances to customers are invested in domestic, but also in foreign currency and
represent the most important component of the bank assets. Credit risk is reflected in the
inability of the debtor or issuer of the financial resources for the payment of interest and/or
principal under the conditions specified in the loan agreement. About 80% of bank balance
sheets relates to credit risk, therefore, that the risk is the most significant of all the risks faced
by all banks. Banks managed placements and structuring its own loan portfolio, in order to
diversify their investments in order to minimize credit risk. Today, according to a group of
clients, most loans are granted to companies in private ownership, followed by citizens and
ultimately the public sector. In order to minimize credit risk introduced standards for credit
risk management. In Croatia, there are laws that govern the credit risk in the banking
business. Basic indicators of credit risk Croatian credit institutions have capital adequacy
ratio, qualifications balance sheet liabilities, coverage and structure of the loan portfolio. Bad
placements and off-balance sheet commitments are often considered as the main factors,
increasing their lead to significant losses of banks. They affect macroeconomic variables or
other variables such as quality of management of banks, political decision, size and market
power. In the second decade of opening up the financial and banking market and enable the
inflow of foreign capital and banks and has been a growth in non-performing loans and offbalance
sheet commitments. According to the conducted empirical research, the Croatian
banking sector, the increase in non-performing loans and off-balance sheet commitments was
accompanied by a drop in GDP, rising unemployment, rising interest rates and exchange rate
depreciation. To avoid a crisis, effective bank management and regulatory / supervisory
institutions should be able to identify and quantify these effects. Therefore, managers of
banks, together with Croatian fiscal and monetary authorities should find ways to increase
foreign investment and economic activity and reduce unemployment and maintaining interest
rates and exchange rate stability.
Keywords
bankarsko poslovanje
financijsko upravljanje
kreditni rizik
makroekonomske i mikroekonomske varijable
loši plasmani i izvanbilančne obveze.
Keywords (english)
banking
financial management
credit risk
macroeconomic and microeconomic variables
non-performing placements and off-balance sheet commitments.
Language croatian
URN:NBN urn:nbn:hr:137:574488
Study programme Title: Business Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics Course: Financial Management Study programme type: university Study level: graduate Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resource Text
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Created on 2016-10-12 11:12:27