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Master's Dissertation
DOI
10.11606/D.12.2009.tde-27032009-124526
Document
Author
Full name
Reinaldo Busch Alves Carneiro
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2009
Supervisor
Committee
Carvalho, Luiz Nelson Guedes de (President)
Capelletto, Lucio Rodrigues
Lima, Iran Siqueira
Title in Portuguese
Divulgação de informações sobre instrumentos financeiros e riscos bancários: uma análise comparativa
Keywords in Portuguese
Bancos
Divulgação de informações financeiras
Risco
Abstract in Portuguese
A divulgação de informações nas demonstrações contábeis dos bancos brasileiros será impactada pelas normas a serem introduzidas pelo Banco Central do Brasil, em vista das decisões de implantar as recomendações do Acordo de Basiléia II até 2012 e de exigir a publicação das demonstrações financeiras consolidadas em conformidade com os padrões do International Accounting Standards Board a partir de 2010. Um dos componentes fundamentais de Basiléia II é a disciplina de mercado, tratada na seção Pilar 3, que traz os requisitos para divulgação de informações a fim de que usuários externos possam identificar a exposição dos bancos aos riscos de crédito, de mercado e operacional, os respectivos processos de avaliação e administração, além da adequação do capital próprio ao nível de risco de cada banco. O International Financial Reporting Standard 7 - Disclosure trata da divulgação de informações nas demonstrações e nas notas explicativas quanto aos instrumentos financeiros, que representam os principais elementos constituintes do ativo e do passivo dos bancos, e aos riscos a eles associados. Inicialmente, foi efetuada uma comparação entre as determinações existentes nessas normas, resultando numa síntese do futuro conjunto de requisitos a serem atendidos pelos bancos. Em seguida, a parcela desse conjunto de exigências, que foi considerada passível de atendimento pelos bancos brasileiros, foi comparada com o contido nas demonstrações financeiras dos quatro maiores bancos de capital nacional em 31/12/2007, identificando que algumas daquelas demandas já estavam sendo atendidas. Foi feita também uma comparação entre estas demonstrações financeiras com as do ano anterior, objetivando verificar a existência de alterações que pudessem sinalizar um movimento de antecipação às regras futuras. Finalmente, foram apresentadas as principais questões identificadas envolvendo a introdução dessas normas na regulamentação brasileira, bem como as dificuldades encontradas para seu atendimento simultâneo.
Title in English
Disclosure of financial instruments and banking risks: a comparative analysis
Keywords in English
Banks
Disclosure
Risk
Abstract in English
The disclosure on Brazilian banks financial statements is going to be impacted by the rules to be introduced by the Brazilian Central Bank, following its decision to implement the recommendations of the Basel II Agreement until 2012 and to demand the publication of the consolidated statements according to the standards of the International Accounting Standards Board from 2010 on. One of the main components of Basel II is market discipline, presented in its Pillar 3 section, which deals with requirements for disclosure of information that enables external users to identify the exposure to credit, market and operational risks and its assessment and management processes, in addition to the capital adequacy related to the risk profile of each bank. The International Financial Reporting Standard 7 - Disclosure, deals with the disclosure of information on statements and notes regarding financial instruments, which represent the core elements of the assets and liabilities of banks, and the risks related to them. Initially, a comparison was made between the determinations from these standards, resulting in a summary of the future set of requirements to be met by the banks. Then, the portion of such set of requirements that had been considered likely to be already met by the Brazilian banks was compared with the disclosures in the financial statements of the four major national owned banks on 31/12/2007, identifying that some of such demands were already being met. It was also made a comparison between these financial statements with those of the previous year aiming to verify the changes that could signalize a movement of anticipation towards the future rules. Finally, it was presented the main issues identified involving the introduction of such standards in the Brazilian regulation, as well as the difficulties identified for its simultaneous compliance.
 
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Publishing Date
2009-03-31
 
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