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Master's Dissertation
DOI
10.11606/D.12.2003.tde-24092007-165720
Document
Author
Full name
Paulo Henrique Moura Xavier
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2003
Supervisor
Committee
Carvalho, Luiz Nelson Guedes de (President)
Cardozo, Julio Sergio de Souza
Lima, Iran Siqueira
Title in Portuguese
Transparência das demonstrações contábeis dos bancos no Brasil : estudo de caso sob a perspectiva do acordo 'Basiléia 2'
Keywords in Portuguese
Bancos
Basiléia 2
Transparência
Abstract in Portuguese
O Acordo de Capital ?Basiléia 2? traz importantes inovações à regulação prudencial do sistema bancário internacional. A principal delas é a possibilidade dos bancos desenvolverem e utilizarem modelos internos de adequação de capital. Contudo, esta possibilidade exige que estes modelos sejam validados, tanto pelas autoridades supervisoras, quanto pelos demais participantes do mercado. Em virtude disto, o referido Acordo está estruturado em três pilares: Pilar 1, dos requisitos mínimos de capital; Pilar 2, do processo de revisão do órgão supervisor; e Pilar 3, da disciplina de mercado. O Pilar 3 estabelece exigências mínimas e recomendações sobre as informações que devem ser divulgadas pelos bancos, a fim de garantir ao mercado as condições para avaliar os riscos incorridos pelo banco e sua adequação da quantidade de capital. Sob a luz das recomendações do Acordo ?Basiléia 2?, foi analisada a transparência das demonstrações contábeis dos principais bancos brasileiros. Concluiu-se que a divulgação dos bancos no Brasil encontra-se num estágio incipiente, uma vez que foram divulgados apenas 26% dos itens pesquisados, próximo ao mínimo exigido pela legislação brasileira em vigor, enquanto que os bancos internacionais, analisados em uma pesquisa conduzida pelo Comitê da Basiléia, divulgaram 63% dos itens.
Title in English
Financial statements transparency in Brazilian banks : case study under the perspective of basel II agreement
Keywords in English
Banks
Basel II
Financial statements
Transparency
Abstract in English
The ?Basel 2? brings important innovations to prudential regulation of international banking system. The main innovation is the possibility of banks to develop and use internal models to capital adequacy. However, this possibility demands these models to be validated by both the supervisory authorities and the market participants. As a result, the Accord is structured into three pillars: pillar 1 ? minimum capital requirement, pillar 2 ? supervisory review process, and pillar 3 ? market discipline. The pillar 3 establishes minimum requirements and recommendations about the information ought to be disclosed by banks, in order to guarantee the market the conditions to assess the risks incurred by the bank and its capital adequacy. According to the recommendations of ?Basel 2?, the financial statements disclosure of the most important Brazilian banks was analyzed. It was concluded the disclosure of banks in Brazil is in a budding stage, since only 26% of the items surveyed were disclosed, nearly the minimum required by Brazilian legislation in effect, whereas the international banks analyzed in a survey conducted by the Basel Committee disclosed 63% of the items.
 
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DissertPauloXavier.pdf (408.11 Kbytes)
Publishing Date
2007-09-27
 
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