Riscos em instituições financeiras: um enfoque nas determinações do acordo de Basileia III e nas práticas adotadas pelo banco cooperativo Sicredi

Abstract

Financial institutions have a key importance in society, for work as wealth circulation agents and are subject to a variety of risks. In order to address the credit risk, the Basel I was published in 1988, which proposed the creation of minimum capital requirements and shareholders’ equity for financial institutions. The Basel II sought to be more comprehensive than the first, by defining capital requirements more sensitive to each institution’s risk profile. In 2008/9, with the outbreak of the crisis that began in the financial system and spread quickly through the real economy, began the development of Basel III, which had its final version published in 2010, in force in Brazil from October 1, 2013. The Basel III remained tied to pillars Banking Supervision and Market Discipline created by the previous accord, but brought innovations regarding capital requirements and introduced leverage and liquidity ratios. The research covered the main objective of presenting the changes brought about by Basel III and analyzes the performance of its determinations by the Cooperative Bank Sicredi. The research methodology combines documentary and bibliographical review of the subject and a case study of the Cooperative Bank Sicredi. In compliance with the objectives were listed the main changes of Basel III and it was found that the Cooperative Bank Sicredi is framed the determinations of Basel III in force in Brazil.