Academic literature on the topic 'Banks’ financial repors'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Banks’ financial repors.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Journal articles on the topic "Banks’ financial repors"
1
Aryati, Titik, and Shirin Balafif. "Analisis Faktor yang Mempengaruhi Tingkat Kesehatan Bank dengan Regresi Logit." Winners 8, no. 2 (2007): 111. http://dx.doi.org/10.21512/tw.v8i2.734.
Full textAbstract:
The article aims to find the probability effects of bank’s health level using CAMEL ratio analysis. The statistic method used to test on the research hypothesis was logit regression. The dependent variable used in this research was bank’s health level and independent variables were CAMEL financial ratios consisting of CAR, NPL, ROA, ROE, LDR, and NIM. The report data were extracted from bank’s financial from financial report, which had been published and accumulated by Infobank research bureau with valuation, based on bank Indonesia policy. The sample consisted of 60 healthy banks and 14 unhealthy banks in 2005 and 2006. The empirical result of this research indicates that the Non Performing Loan is the significant variable affecting bank health level.
2
Ranabhat, Deepesh. "Effects of Internal Factors on Financial Performance of Joint Venture Banks in Nepal." Journal of Nepalese Business Studies 12, no. 1 (2019): 87–99. http://dx.doi.org/10.3126/jnbs.v12i1.28185.
Full textAbstract:
This paper examines the impact of bank specific variables on financial performance of joint venture banks. The return on assets and return on equity are selected as bank’s performance variables for this study and these two are the dependent variables. Spread rate, size of assets, loan, deposit, liquidity and capital adequacy ratio of the firms are the independent variables. The data are collected from supervision report of Nepal Rastra Bank and annual reports of concerned six banks for 10 years from fiscal year 2008/09 to 2017/18.The pooled OLS multiple regression models are applied to test the significance and effects of bank specific variable on financial performance of Nepalese Joint Venture Banks. The result shows that there is a significant positive impact of interest rate spread on ROA and ROE of the banks. Similarly, there is significant negative impact of asset size on ROA and significant negative impact of liquidity and loan ratio on ROE of the banks.
3
Baqir, Muhammad, Sajid Hussain, K. M. Anwarul Islam, and Rashid Waseem. "Comparison of Financial Performance Private Commercial Bank in Pakistan." American Finance & Banking Review 5, no. 2 (2020): 5–17. http://dx.doi.org/10.46281/amfbr.v5i2.841.
Full textAbstract:
Commercial banks play an important role for the purpose of sustainable economic development in a country. This paper main theme to presents the comparison of financial performance between private commercial banks in Pakistan during the period of 2015–2019 by using the method of ratio analysis and some other financial indicators. Fourteen Commercial banks out of fifteen banks are selected for comparison of financial analysis. Due to the unavailability of data, the remaining one bank is not chosen for study because, yet they did not publish their final report in 2019. The data of ratio analysis was captured by using the final report of commercial banks, which are available on the bank's official websites. This study provides information about the different ratios which directly impact on bank performance.
4
Fakhfakh, Mondher. "The Islamic harmonization of consolidated auditors’ reports." Journal of Islamic Accounting and Business Research 11, no. 3 (2020): 647–73. http://dx.doi.org/10.1108/jiabr-08-2017-0114.
Full textAbstract:
Purpose The purpose of this paper is to examine the level of harmonization of consolidated auditors’ reports issued by the independent auditors of Islamic banks. Design/methodology/approach A statistical measurement of the homogenization of the consolidated auditors’ reports of Islamic banks. International and Islamic auditing standards on consolidated auditors’ reports are used as the control (ISA 700 and AAOIFI standard-IAS2). Findings The results show a lack of harmonization among the Islamic bank’s groups in several elements related to the form of the consolidated auditor’s report and in all elements related to the independent auditor’s report. Originality/value This paper provides new empirical evidence about the measurement of harmonization in the form and content of the consolidated auditors’ reports of Islamic banks groups. It discusses the level of compliance with the consolidated elements enumerated by the standards issued by the International Federation of Accountants and the Accounting and Auditing Organization for Islamic Financial Institutions.
5
Sukhomlyn, Oleksandr. "Communicative Efficiency in Ukraine’s Banking System: Evidence From Independent Auditor Reports." Visnyk of the National Bank of Ukraine, no. 245 (September 28, 2018): 30–53. http://dx.doi.org/10.26531/vnbu2018.245.02.
Full textAbstract:
This study, based on the quantitative content analysis, examines communicative efficiency in the Ukrainian banking system, i.e. shows how the tone and the readability of independent auditor reports are associated with a bank performance in the next financial year. The study applies a fixed-effects estimator within the regression to an unbalanced panel dataset of Ukrainian banks. The tone of report variable is constructed with the help of Loughran and McDonald’s Financial Sentiment Word Lists, while readability is estimated using the FOG and Flesch-Kincaid indices. Based on estimations of 2012-2016, the readability of audit reports is found to have no relationship with a bank’s profitability in the next year. However, a more negative tone of auditor report is associated with an increase in bank’s ROA and ROE in the subsequent period. This paper concludes with policy implications and remarks on the practical application and execution of the findings.
6
Mogaji, Emmanuel, Ogechi Adeola, Robert Ebo Hinson, Nguyen Phong Nguyen, Arinze Christian Nwoba, and Taiwo O. Soetan. "Marketing bank services to financially vulnerable customers: evidence from an emerging economy." International Journal of Bank Marketing 39, no. 3 (2021): 402–28. http://dx.doi.org/10.1108/ijbm-07-2020-0379.
Full textAbstract:
PurposeThis study aims to explore how banks in Nigeria are marketing financial services to financially vulnerable customers.Design/methodology/approachA multiple case study research strategy was used to analyse three commercial banks and two microfinance banks. Data were collected using semi-structured interviews with the banks' directors as well as from banks' published annual reports and archival images.FindingsThe study reveals that Nigerian banks develop different product development portfolios, adopt innovative traditional marketing schemes and apply inclusive technologies to reach and extend services to the unbanked and financially vulnerable customers in the society.Research limitations/implicationsBanks should focus on consumer engagement through the proactive development of technologies and employ innovative marketing methods. Customers' banking experiences can be enhanced if banks communicate with and educate customers about technological modes of engagement. In addition, financial service transaction support and financial literacy education can assist banks in marketing their services to financially vulnerable customers, in mutually beneficial ways.Originality/valueThis study shows how financial service operators' market and extend their services to financially vulnerable customers in emerging markets. It empirically establishes the importance of financial services to financially excluded customers.
7
Uwuigbe, Uwalomwa, Eluyela Damilola Felix, Olubukola Ranti Uwuigbe, Obarakpo Teddy, and Falola Irene. "Corporate governance and quality of financial statements: a study of listed Nigerian banks." Banks and Bank Systems 13, no. 3 (2018): 12–23. http://dx.doi.org/10.21511/bbs.13(3).2018.02.
Full textAbstract:
This study investigated the influence of Corporate governance on the timeliness of financial reports of listed banks in Nigeria. In order to provide answers to the research questions raised in this study, data were generated from the annual report of the listed banks on the Nigerian Stock Exchange considering the period 2008–2015. The study used Board size, Board Independence and Foreign Executives on the board as proxies for corporate governance. The data were analyzed using descriptive statistics, correlation matrix and panel data regression analysis. It was observed that board size had a non-significant negative relationship with the timeliness of financial reports. Also, the study observed that board independence also had a non-significant negative relationship with the timeliness of financial reports. Finally, it was observed that foreign executives on the board had a significant positive relationship with the timeliness of financial reports. The study thus recommends that the existing legal framework in Nigeria should be developed that clearly specifies the rights and obligations of a bank, its management and, of course, other stakeholders.
8
Agista, Hanna Mutia, Eka Budiarto, and Bagus Mahawan. "Early Detection of Failed Bank Through Analysis of Financial Ratios and Bank Shareholders Ratios Using Data Mining For Rural Banks." ACMIT Proceedings 6, no. 1 (2021): 9–15. http://dx.doi.org/10.33555/acmit.v6i1.92.
Full textAbstract:
This study aims to determine the effect of 8 bank financial ratios such as BOPO (operational efficiency ratio), CAR (Capital Adequacy Ratio), NPL (Non Performing Loan), ROA (Return On Assets), CR (Cash Ratio), KAP (quality of productive assets), PPAP (provision for loan losses) and LDR (Loan Deposit Ratio) and another ratio, namely Bank’s Shareholder ratio towards bank predictions whether a rural bank will be declared as failed bank or not. Eight financial ratios and another ratio that comparing BOD and BOC to Bank's Shareholders can be obtained from quarterly rural bank’s financial reports that have been published on the IFSA website from 2014 until 2018. The data in this research is approximately 1000 rural banks for training dataset. The method to predict rural bank become failed bank is data mining. The training dataset used is an imbalanced dataset. In order to be balanced, the SMOTE method is used. The balance dataset was then analyzed with the data mining process. The data mining methods used are KNN and Naïve Bayes, both are classification method.
9
Setiadi, Fahmi, and Y. Anni Aryani. "Political Connection and Credit Risk Management: Its Effect on Bank’s Performance." Riset Akuntansi dan Keuangan Indonesia 4, no. 3 (2019): 112–21. http://dx.doi.org/10.23917/reaksi.v4i3.8520.
Full textAbstract:
The present study examines the effect of political connection and credit risk management on Indonesian bank’s performance during the declining credit growth period. The present study involved 258 banks that registered in the Indonesian Stock Exchange from 2012 to 2017 as the sample of the study. Company political connection was measured using headcount index, credit risk management was measured by its credit risk value or NPL, and the company financial performance was measured based on Return on Asset. The data of the study were obtained from banks and Indonesian Stock Exchange annual report. The result of regression analysis showed that Indonesian bank’s political connection positively and significantly affected financial performance, and credit risk significantly affected bank’s financial performance. This result implied that banks in Indonesia needs political connection and improve their credit risk management in order to improve their financial performance during the declining credit growth period. The present study reveals a new fact that in order to maintain financial performance during the declining credit growth period, banking institution may utilize their political connection and improve their credit risk management. Keywords: Political Connection, Credit Risk Management, Bank Performance, Credit Growth
10
Ilchuk, Pavlo, and Olha Kots. "TAKING RISK FACTORS INTO ACCOUNT DURING ASSESSING BANK’S FINANCIAL STABILITY IN UKRAINE." International Journal of New Economics and Social Sciences 10, no. 2 (2019): 85–93. http://dx.doi.org/10.5604/01.3001.0013.8090.
Full textAbstract:
In the article, the scientific literature on risk accounting when assessing a bank’s financial stability has been analyzed. The necessity of the bank’s financial stability estimation methods improving with consideration of risk factors has been identified. The set of indicators – “risk indicators” - which can be calculated on the basis of the bank’s annual reports, has been proposed. The proposed indicators have been tested on the example of three Ukrainian banks. The approach to interpreting the results of the risk indicators assessment and the list of recommended actions for managing the bank’s financial stability with consideration of risk factors have been proposed.
Dissertations / Theses on the topic "Banks’ financial repors"
1
Radzyvil, O. "Transparency of information disclosure in banks’ financial repors." Thesis, Ukrainian Academy of Banking of the National Bank of Ukraine, 2009. http://essuir.sumdu.edu.ua/handle/123456789/61320.
Full textAbstract:
Research topicality. The annual report, including the annual financial
statements, is a key for any commercial bank to meet its accountability obligations.
These statements reveal the results of the bank’s activities on its balance sheet as
well as the use of resources at its disposal.
2
Daruty, Matthew. "The Fall of the 10-K Report: Measuring the Impact of Accounting Ratios on Financial Performance." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2225.
Full textAbstract:
The annual 10-K report has historically been the most important aspect in assessing the position of a publicly held company. However, as the flow of information has increased with the dawn of new technologies, less and less attention has been paid to these audited financial statements. In order to assess if investors are still reacting to the information contained in the annual report, this paper examines the relationship between accounting ratios and stock price in banks traded on United States stock exchanges. By examining accounting ratios instead of simply looking at Earnings Per Share, new information was revealed regarding what aspects of the annual report investors react to. Ratios that incorporate information that is difficult to predict, such as leverage or allowance accounts were more likely to affect a stock’s performance, while those that contained information that is more readily available from other sources had less of an effect.
3
Sheehama, Gerhardt K. H. "Evaluation of financial performance of Development Bank of Namibia (2003 - 2007)." Thesis, Stellenbosch : University of Stellenbosch, 2009. http://hdl.handle.net/10019.1/893.
Full textAbstract:
Thesis (MDF (Development Finance))--University of Stellenbosch, 2009.<br>ENGLISH ABSTRACT: The main aim of this study, firstly, is to evaluate the financial performance of the Development Bank of Namibia (DBN) over the period of 2003 to 2007. Secondly, the
study aims to compare financial performance of the Development Bank of Namibia with the
Development Bank of Southern Africa during the same period.
In recent years, there has been a number of criticisms raised against the Development
Bank of Namibia. These have been noted by the political appointment of the top
management in the bank who has no experience in monitoring of the funds and development projects (World Bank, 2003). In addition, the bank has been criticized for poor performance, in terms of very low returns due to poor procurement performance and weak performance of project management units (African Development Bank, 2005).
The bank has also been seen undermining people's human rights through funded projects which were only given to those people who are politically connected or comrades (The Namibian, 2002).
Two financial statements of the Development Bank of Namibia, namely the Income
Statement and Balance Sheet of the period of 2003 to 2007, are used to evaluate the
financial performance of the bank. Trend analysis, monitoring and evaluation reports,
financial ratios and statistical tools are employed to conduct this study. Trend analysis,
financial ratios and statistical tools indicated that there was no evidence to infer that the
Development Bank of Namibia did perform poorly during 2003 to 2007. However,
monitoring and evaluation reports indicated that there was inefficiency in terms of bank
operations.
4
Holm, Jesper, and Emelie Bergström. "Does quantity matter? : An investigation of the quantity of information in risk reports effect on the financial performance of EU banks." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-91347.
Full textAbstract:
Banks within Europe have a major role in the European financial system. The financial collapse in 2008 made regulators well aware of the importance of corporate transparency to allow stakeholders to assess the banks health and maintain a stable market. Risk reporting within the European Union (EU) contributes to transparency in terms of disclosing information on risk management activities. The heavy regulations and demand from investors have caused the extent of risk reports to increase over time. The purpose of this research is to investigate if there is a relationship between the quantity of information in risk disclosures and the financial performance for banks in the EU and thus contribute with new knowledge to the field of finance, and increase managers' as well as stakeholders' understanding of the impact of risk reports. The methodological standpoints guide our choices throughout the research process. Our epistemological view is positivism and our ontological view is objectivism. A deductive research approach and a quantitative research method are adopted to collect archival data from risk reports and on financial performance from a sample of 41 banks. Our population consist of banks within the EU. The research design is cross-sectional using data from one point in time, the time period 2013-04-01 - 2014-03-31. Based on relevant theories and previous research, quantity proxies in terms of number of pages, words, characters and recurrence of keywords together with financial performance measures in terms of stock return, standard deviation and beta are used to investigate the relationship. 3 hypotheses are derived and tested by running regressions where the financial performance measures are the dependent variables and our proxies for quality are the independent variables. Our tests show that no significant relationship exists between the quantity of information in risk disclosures and the financial performance of banks within the EU. The results from our research contribute with new knowledge to academics within the field of finance by increasing the understanding of the explanatory variables for financial performance. Moreover, academics may use our results to justify the choice of other proxies than quantity when investigating quality in corporate disclosures. Additionally, our results indicate that practitioners should not use quantity of information in risk reports as an indicator of quality, as no relationship with the financial performance of a bank could be statistically proven.
5
Demircioglu, Edessa, and Karoline Norheim. "Organizational façades and hypocrisy within sustainability reports : A qualitative content analysis of Royal Bank of Scotland’s sustainability reports between 2008-2013." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-43791.
Full textAbstract:
Abstract Background: Sustainability reporting is an important communication channel for corporations to increase legitimacy in the public eye and handle different stakeholder demands (Blanc et al., 2017). In order to manage different stakeholder demands scholars have developed different theories to detect any inconsistencies between a corporation’s communication and actions, namely organizational façades and organizational hypocrisy. Purpose: The purpose of this master thesis is to understand in which way RBS are misleading, in form of communication, their customers in their sustainability reports. This phenomenon is investigated between 2008-2013. It is under this period the FCA (2016) investigation concluded that the bank had misled their customers. Method: This thesis adopts the qualitative content analysis when conducting the research. This method aids to categorize the text data which helps to make a large sample of text more attainable and easier to analyse and find connections within the data. In this thesis the textual data is coded into one of the three following codes: (i.) Rational façades - the organization meet fundamental norms of rationality. (ii.) Progressive façades - the organization do not only show rationality but also progress. (iii.) Reputational façades - statements that are disclosed in order to meet demands of the most critical stakeholders (Abrahamson, & Baumard, 2008) Conclusion: The results show that the most frequently apparent façades in the sustainability reports are progressive façades, followed by reputational façades and lastly rational façades. Moreover, the findings of this thesis uncovered clear sub-categories fitting under each façade. The sub-categories discovered were eight folded. Lastly, the results show that RBS shows signs of organizational hypocrisy, since their sustainability report disclosures and their actions are not in line, during the investigation period.
6
Špániková, Kateřina. "Dopady finanční krize na systém regulace bank." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-18703.
Full textAbstract:
The theme of this thesis is the financial sector regulators' response to the recent financial crisis. The aim of the thesis is to evaluate new approaches to financial sector regulation and to answer the question whether financial regulators could learn from their past experience. The introductory section is devoted to a brief study of the reasons for the crisis and mistakes on the part of regulation and supervision. The analytical part deals with the analysis of the most significant changes in the regulation of the financial sector, which were a reaction to the financial crisis: the reform of supervision in the European Union, especially the new architecture of the supervisory and management approaches used for banks in crisis, changes of CRD and the taxation of financial institutions.
7
Mudrochová, Petra. "Účtování o produktech oddělení finančních trhů v ING Bank." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114539.
Full textAbstract:
The banking industry is without a doubt one of the most innovative segments. Its products are continuously evolving with the advent of new technologies, globalization, competition and regulation. IASB attempt to capture what is happening to modify IFRS. On the other hand bank's lobbying actions can also be seen on countless amendments to International Accounting Standard on financial instruments. Therefore, IAS 39 has become difficult to understand, apply and interpret and thus IASB developed a new exposure draft IFRS 9. This diploma thesis compares Czech Accounting Standards, IAS 39 and IFRS 9 for derivatives, bonds and repurchasing agreements, focusing on their different classification, the concept of fair value and own credit risk. The practical part is based on products of Financial Markets department at ING Bank. Finally, it outlined the latest developments in the convergence process between IFRS and U.S. GAAP relating to the issues described.
8
Čabrada, Martin. "Regulace bankovního sektoru v EU v důsledku ekonomické krize." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76838.
Full textAbstract:
This thesis aims to analyze and evaluate changes in bank regulation prepared in the European Union. It focuses primarily on the imperfections of the existing regulatory system, which occurred in relation to the financial crisis, and on efforts of EU leaders to eliminate such imperfections. The first section defines the general reasons for bank regulation and supervision, describes the specifics of the banking sector and summarizes the pre-crisis situation in the EU. The second part analyzes the most important reasons for the financial crisis and the causes of its rapid expansion from U.S. to European markets. The third block deals with the final response in the form proposed by the EU and the concrete measures taken with regard to banking regulation and supervision on the territory of all EU Member States.
9
Rieder, Kilian. "(Un)promising beginnings : Bagehot in the land of the waltz : financial crises and lending of last resort in the Austro-Hungarian Empire (1868-1914)." Thesis, University of Oxford, 2017. http://ora.ox.ac.uk/objects/uuid:5701f2df-3dda-466c-a820-3f0364e6a176.
Full textAbstract:
This dissertation analyzes the emergence of the Austro-Hungarian Bank (OeUB) as a modern lender of last resort (LLR) between 1868 and 1914. In order to evaluate policy responses to specific periods of financial distress, an in-depth knowledge of the context and dynamics at hand is indispensable. Chapter I sets the groundwork for this dissertation. It shows that bank failures during the Austro-Hungarian crisis of 1873 followed mainly from the break-down of a large repo market on the Viennese stock exchange. Credit institutions granted repo loans against securities that turned into highly illiquid and depreciated collateral. Banks that were forced to sell repossessed collateral in response to heavy funding withdrawals had to write-off substantial portions of their repo portfolios and thus incurred heavy losses. This chapter reinterprets the Austro-Hungarian crisis of 1873 as a historical "run on repo". It is the first study to examine a historical repo market crisis using microdata. I use semi-parametric survival analysis as well as stratification techniques new to the literature on bank distress to identify the causes of bank failures. Bank failures in 1873 did not spring from a pure liquidity problem, nor did they derive from a simple solvency shock. The complex roots of bank distress in 1873 posed difficult questions for policy-makers who needed to decide whether and how to intervene. Although central banks may be first-best candidates for the role of a LLR, they can also face constraints which obviate an elastic supply of liquidity during crises. Some of these constraints may be ideational, institutional or technical. Others are driven by market characteristics: quantity rationing can be the result of asymmetric information problems in financial markets. In Chapter II, I study a historical experiment implemented to overcome the specter of a credit rationing LLR during the Austro-Hungarian crisis of 1873. I explore bank-level information on treatment by a LLR mechanism designed as a public-private partnership between the central bank and market players. Drawing on inverse probability weighted regression adjustment (IPWRA) to tease out the causal effect of liquidity support, I show that this unconventional LLR was effective in mitigating bank distress: it worked as a remedy for the under-provision of a good particularly desirable in times of crises central bank liquidity. No matter how successful it is in calming financial distress and independently of the concrete form it takes, the LLR always comes at a cost. Moral hazard is a central issue in the literature on last resort lending. In Chapter III, I provide a new explanation for how central banks dealt with moral hazard historically. I focus on one specific component of central banks' risk frameworks: credit limits for discount window customers. I argue that credit limits as operationalized by the Austro-Hungarian Bank (OeUB) after 1878 constituted the backbone of an early form of microprudential regulation that was designed to check moral hazard in normal times. Credit limits empowered the Austro-Hungarian Bank to enforce minimum liquidity and capital standards for its counterparties at the discount window. Rather than contradicting the tenet of free lending in times of distress, credit limits functioned as "contingent rules": enforced in normal times, limits were increased or lifted during liquidity crises perceived as exogenous. Moreover, even during crises, the Bank did not simply relax limits for all credit institutions: it differentiated between banks depending on their fundamentals prior to the crisis. Chapter III provides the first economic interpretation and empirical analysis of the credit limit frameworks employed by central banks in the past.
10
Kreutzer, Jasmin, and Friedrich Thießen. "Banken mit 30 % Eigenkapital." Universitätsbibliothek Chemnitz, 2017. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-qucosa-220567.
Full textAbstract:
Admati und Hellwig erklärten 2013, dass sie nie eine kohärente Antwort auf die Frage bekommen hätten, warum Banken nicht 20 oder 30 % ihres Assetwertes an EK halten sollten. Dies war Anlass der vorliegenden Studie, die untersucht, wie man eine Quote von 30 % harten Kernkapitals ganz praktisch realisieren könnte. Wir haben fünf Gruppen von Lösungen für das 30 %-Problem gefunden, die man einsetzen könnte. Die fünf Gruppen sind: I. Stammaktien. Aktienkapital einer Aktiengattung. II. Gattungsaktien. Mehrere Gattungen von Aktien. III. Bail-in. Aktienkapital und nachrangige Verbindlichkeiten, die zusammen zu haftendem Eigenkapital im regulatorischen Sinne erklärt werden („Bail-in-Lösung“). IV. Innen-Außenverhältnis. Aktienkapital im Außenverhältnis und Zusatzvereinbarungen der Aktionäre im Innenverhältnis mit Tranchenbildung und Wasserfallprinzip. V. Zweckgesellschaft. Aktienkapital einer Gattung bereitgestellt durch eine Zweckgesellschaft, die sich mit diversen Schuldtiteln nach dem Wasserfallprinzip refinanziert. Persönlich glauben wir, dass bereits Konzept I (Stammaktien) gute Chancen hätte, realisiert werden zu können: 30 % Stammaktien sind zwar auf den ersten Blick ein wenig attraktiver, langweiliger, rendite- und risikoarmer Kapitalblock. Aber in den Core-Portfolien großer Fonds können sie trotzdem einen attraktiven Baustein darstellen – viel attraktiver als die heute oft verwendeten Staatsanleihen sicherer Länder. Mehr Variabilität der Finanzierungsformen wird möglich, wenn der Gesetzgeber vielfältigere Aktienkategorien (Konzept II) erlaubt. Hier glauben wir, dass ein solcher Ansatz zu starr ist und der Entwicklung der Finanzmärkte zu unflexibel folgen kann. Als Konzept III haben wir das vom Gesetzgeber/Regulator derzeit verfolgte Vorgehen, nämlich Bail-in-Instrumente zu nutzen, diskutiert. Dieses Konzept halten wir für weniger geeignet, weil die betroffenen Kapitalgeber Eigenkaptalrisiken tragen, dafür aber kein Stimmrecht bekommen und dazu noch den nicht marktmäßigen Entscheidungen der Aufsichtsorgane ausgesetzt sind. Das Konzept IV erfordert es, zwischen dem Innen- und dem Außenverhältnis der Gruppe der Aktionäre zu unterscheiden. Durch spezielle Regelungen im Innenverhältnis kann man die Vielfalt der Finanzierungsformen stark erhöhen und im Außenverhältnis trotzdem hartes Kernkapital bereitstellen. Und wenn man schließlich zur Finanzierung des Banken-Eigenkapitals mittels Zweckgesellschaft übergeht (Konzept V), kann man sich von allen Restriktionen befreien<br>Admati and Hellwig stated in 2013 that they never received a consistent answer why banks should not have 20 or 30 % core or tier one capital of their asset value. This was the motivation to begin an assessment how to realize 30 % core capital in practice. We found five groups of solutions: (i) ordinary shares, (ii) shares of several categories or classes, (iii) bail-in-capital, (iv) shares with different relations among shareholders internally and with the outer world, (v) special purpose vehicle. Financing all equity with ordinary shares (i) seems not be appealing to investors at first sight. It appears to be a large boring block of homogeneous shares. However, we believe that this would be ideal for the core portfolios of large mutual funds. The second alternative would be to define a variety of different classes of shares as they already exist in many countries. In Germany ordinary and preference shares exist. Creating a wider variety of share classes could meet investors’ preferences better. The third alternative would be the bail-in-system which supervisory bodies are trying to install. However, we believe that this solution would be the least favorable of all because investors in bail-in-capital would bear risk like shareholders but would have no voting rights and depend on the actions of supervisors. The fourth solution is based upon ordinary shares. However, subgroups of shares are created by the use of specific arrangements among shareholders internally. Thanks to the application of the waterfall principle, profits and losses can be distributed asymmetrically among shareholders to meet their preferences more closely. The fifth solution is a variant of the fourth. The bank creates a special purpose vehicle which acquires all bank shares and refinances itself with a variety of financial contracts
Books on the topic "Banks’ financial repors"
1
Office, General Accounting. Depository institutions: Flexible accounting rules lead to inflated financial reports : report to Congressional committees. The Office, 1992.
Find full text
2
India. Committee on the Financial System. The financial system, report. Nabhi Publications, 1992.
Find full text
3
Office, General Accounting. Depository institutions: Divergent loan loss methods undermine usefulness of financial reports : report to Congressional committees. The Office, 1994.
Find full text
4
Woods, Robert. Bank annual reports: 1992 world survey. Lafferty Publications, 1992.
Find full text
5
India. Committee on the Financial System. Report of the Committee on the Financial System. The Committee, 1991.
Find full text
6
Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. The Office, 1988.
Find full text
7
Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. The Office, 1988.
Find full text
8
Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. The Office, 1988.
Find full text
9
Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. The Office, 1988.
Find full text
10
Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. The Office, 1988.
Find full textBook chapters on the topic "Banks’ financial repors"
1
Aliber, Robert Z., and Gylfi Zoega. "Central Bank of Iceland Financial Stability Reports 2006–8." In Preludes to the Icelandic Financial Crisis. Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230307148_6.
Full text
2
Scannella, Enzo. "Market Risk Disclosure in Banks’ Balance Sheets and the Pillar 3 Report: The Case of Italian Banks." In Palgrave Macmillan Studies in Banking and Financial Institutions. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90294-4_4.
Full text
3
Segre, Claudia, Serena Spagnolo, Valentina Gabella, and Valentina Langella. "The Financial Wellbeing Index: “Donne al quadrato” and the relevant impact measurement." In Proceedings e report. Firenze University Press, 2021. http://dx.doi.org/10.36253/978-88-5518-304-8.16.
Full textAbstract:
How can we reduce economic violence? Can financial literacy and education enhance economic wellbeing? The present paper reports the results of a research conducted by ALTIS – Università Cattolica and Global Thinking Foundation for the evaluation of changes, improvements and consequences produced by the educational course in financial literacy ‘Donne al quadrato’, provided by the Foundation among the policies against economic violence implementation. In this study, impacts’ measurement refers to conceptual framework of financial wellbeing, a composite notion constructed of objective and subjective dimensions related to people’s financial behaviour. The expression ‘Financial Wellbeing’ highlights how economic issues are inextricably bound to individual and social wellness. Helping people enhancing their own financial wellbeing – in a broad sense – should then be the very first purpose of economic education activity. In the present research, financial wellbeing has been measured by the implementation of a synthetic index, based on studies of World Bank and University of Bristol. The index is intended to measure people’s self-sufficiency and independence about their financial situation, resources and capabilities. The indicator takes into account both micro and macro features, being the first ones specific of the sample analysed and latter territorial context variables employed for the removal of the macroeconomic changes affecting the entire population from the specific changes proceeding from the training. The trial, involving different Italian regions, has been fulfilled by the administration of a tailoredmade survey pre and post the “Donne al Quadrato” course, during academic year 2019/2020, in order to register the change occurred in the respondents’ perception of their knowledge, behaviour, personality and aptitudes. The results of the experimentation demonstrated that financial education could engender the modification not only of knowledge but also of awareness and proficiency in financial behaviours, as well as the increase of course participants’ financial wellbeing.
4
Liu, Jianyu, and Xuecheng Zhang. "Bank Offerings of Wealth Management Products: Market Innovations and Policy Guidance." In Annual Report on Financing Old Age Care in China (2017). Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-13-0968-7_9.
Full text
5
O’Sullivan, Niamh. "The Global Reporting Initiative Guidelines and External Assurance of Investment Bank Sustainability Reports: Effective Tools for Financial Sector Social Accountability?" In CSR, Sustainability, Ethics & Governance. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-10311-2_15.
Full text
6
Gurjar, Hariom, Akhilesh Tripathi, Neha Mathur, and Yamini Saraswat. "Are Top Private Banks Digging the Invisible Holes in the Balance Sheet?" In Civic Engagement Frameworks and Strategic Leadership Practices for Organization Development. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2372-8.ch011.
Full textAbstract:
Off-balance-sheet activity played a vital role in helping banks limit long-term financial resources in the balance sheet report and increase the bank's profitability worldwide. The authors explored the determinates of OBS items with banking and economic factors influencing off-balance items in the measurement of banks' output of selected large banks in India for the duration of 2008 to 2017. This study used a multiple regression model to describe the logical connection between the role of OBS and its various determinants like bank size, CRAR loan SLR, NNPA, NIM, ROA, GDP, inflation for the said period. This study found that bank size and NIM were positively affected the OBS activities, whereas CRAR and loan negatively affected the OBSA of selected private sector banks.
7
Yaacob, Hakimah, Adli Yaacob, Khairul Hidayatullah Basir, and Qaisar Ali. "Establishment of Zakat Bank." In Advances in Electronic Government, Digital Divide, and Regional Development. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-3452-6.ch006.
Full textAbstract:
When the Islamic bank was first established in 1963, they realised leveraging on the conventional platform was an easy way out to create an Islamic banking system. Despite of financial outcry, multiplications, and lack of welfare on the customers, the bank continues championing the financial system. Behaving as an alternative to the conventional financing, Islamic banking is no different. With all the conventional guidelines and controlled regulations of IMF and the World Bank, the Islamic bank's hands are tied. Nothing much has been done to ensure a complete move out to assist customers in getting ‘good financing facility,' which is humane in nature. This chapter is an attempt to explore Zakat Bank out of banking furore using a Zakat platform. The finding suggests that the establishment of Zakat Bank is crucial to ensure the true financing based on Shariah principles and guidelines. This chapter adopts library research including reports and guidelines from the financial regulators. The chapter concludes with a proposed model for a Zakat Bank for authority's consideration.
8
Rashid, Md Harun Ur, Md Hafij Ullah, and Faruk Bhuiyan. "Shari'ah Compliance as a Matter for Financial Performance." In Handbook of Research on Theory and Practice of Global Islamic Finance. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0218-1.ch020.
Full textAbstract:
Islamic banks must comply with the Shari'ah rulings fully as it is the foundation of Islamic banks. However, the level of Shari'ah compliance is not the same among the Islamic banks. Similarly, despite performing well, the financial performances of Islamic banks differ from each other. Therefore, the chapter explores the association between financial performance and Shari'ah compliance. The chapter used both the primary and secondary data. The primary data was collected through surveying 300 bank executives from six full-fledged Islamic banks operated in Bangladesh with a structured questionnaire on Shari'ah compliance, whereas information on financial performance were extracted from the annual reports of the sample banks. Descriptive statistics and regression analysis were used to analyze the data and conclude the findings. The findings show that Shari'ah compliance has a positive and significant impact on the financial performance with respect to the total liabilities and total assets.
9
Friedline, Terri. "Calibrating the Financial System." In Banking on a Revolution. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780190944131.003.0002.
Full textAbstract:
This chapter explores how the financial system was created and developed to recognize whiteness as a first credential of banking. Based on the theory of racial capitalism, this chapter reviews the origins of modern-day banks, redlining, and credit scoring to explain how the financial system confers advantages to whites. The financial system’s calibrations to whiteness have made it unable to render equal access to financial products and services. Whites have disproportionately higher bank account ownership rates, savings amounts, and accumulated wealth compared to their Black and Brown counterparts. Reports that decontextualize these differences from racial capitalism ignore the racist policies and practices responsible for these present-day renderings.
10
"Global Financial Development Report." In The World Bank Group A to Z 2016. The World Bank, 2015. http://dx.doi.org/10.1596/978-1-4648-0484-7_global_financial_development.
Full textConference papers on the topic "Banks’ financial repors"
1
Titko, Jelena. "Bank Soundness in the Latvian Banking Market." In Contemporary Issues in Business, Management and Education. VGTU Technika, 2015. http://dx.doi.org/10.3846/cibme.2015.07.
Full textAbstract:
Bank soundness is crucially important for the stability of the whole financial system. The goal of the paper is to reveal the contributing factors to bank soundness in the Latvian banking market. Multifactor regression analysis was applied as a core research method. Bank soundness was proxied by Risk index calculated for Latvian banks. Profitability, liquidity and asset quality ratios of individual banks extracted from BankScope data warehouse were used as explanatory variables. Research period covers 2007–2014. The regression model was created, based on financials of Latvian banks as for 2013. The reliability of the model was tested, using the financials from 2014 reports.
2
Pavelka, Vivien, Gyöngyi Bánkuti, and Jozsef Varga. "The Comparative Analysis of the Islamic and Conventional Bank System in Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01804.
Full textAbstract:
The aim of our study is the comparative analysis of the Islamic and conventional bank systems in Turkey focusing on the years of the last financial crisis. The financial crisis of 2008 shocked the world and impeached the confidence in the conventional bank systems. It drew the attention to the alternative financial forms like Islamic banking. The best known specialty of the Islamic bank system is the prohibition of interests and speculative transactions. The question is: are Islamic banks more crisis-resistant than the conventional banks? Are they really more stable? We would like to get answers for these questions through analyzing the four Islamic banks and four conventional banks with the same size in Turkey. We set up three hypothesizes:
 1. The profitability of the Islamic banks was higher during the crisis than the profitability of the conventional banks.
 2. The liquidity of the Islamic banks was higher during the crisis than the liquidity of the conventional banks.
 3. The leverage ratio of the Islamic banks was higher during the crisis than the leverage ratio of the conventional banks. 
 The time horizon of the research is from 2007 to 2013 and we get the data from the annual reports of the banks. 
 
3
Viney, Christopher. "Informing IT Managers - Why the Bank for International Settlements is Establishing a Capital Charge Guideline for Operational Risk: the Australian Evidence." In 2002 Informing Science + IT Education Conference. Informing Science Institute, 2002. http://dx.doi.org/10.28945/2585.
Full textAbstract:
IT managers within financial institutions must understand and be able to respond to the operational, financial and regulatory impacts that will result from a loss of critical business functions. The Basel Committee on Banking Supervision, through the Bank for International Settlements (BIS) has circulated a consultative paper which, if eventually adopted by nation-state bank supervisors, will impose an operational risk capital charge on banks as part of the new Capital Accord. Banks will also be required to record and report operational risk occurrences or events. This paper presents data on aspects of the disaster risk management practices of banks operating within the Australian financial system. The data indicate that banks, as a group, do not maintain effective disaster risk management practices and are not adequately prepared to recover a loss of critical business functions. The results clearly support the necessity of the BIS initiatives.
4
Mehmood, Khalid, Natalja Lace, and Irena Danilevičienė. "Comparative efficiency analysis of conventional banks and Islamic banks: in evidence of Pakistan." In 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.583.
Full textAbstract:
The study evaluates the comparison and efficiency of Pakistani Islamic and conventional banks. Data are collected from the reports of banks website and state bank of Pakistan for the period 2013−2017. Used financial ratios for methodology and descriptive summary, correlation and Trend for analysis technique. The analysis shows conventional banks are more liquid, solvent and less risky. According to profit-ability ratio, Islamic banks are more profitable. Trend analysis shows, both banks have positive trends, but the conventional banks disclose more efficiency and positive trend. Conventional banks are technologically advanced and extensive, but the future of Islamic banks looking bright in case of Pakistan.
5
Freimanis, Kristaps, and Maija Šenfelde. "Credit creation theory and financial intermediation theory: different insights on banks’ operations." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.033.
Full textAbstract:
Purpose – already for more than one hundred years there is an ongoing discussion about the role and function of banks, which subsequently has affected banking regulation. Three theories of banking were dominant in different periods of the 20th century: Credit creation theory (the oldest), Fractional reserve theory, Financial intermediation theory. Authors are contributing to the theoretical discussion with research showing that Credit creation theory and Financial intermediation theory reflect different insights on banks’ operations. Research methodology – literature review (regarding theories), financial ratio calculations (Loans-to-Deposits ratio); Findings – using Loans-to-Deposits ratio calculations for several banks researchers have found that banks’ lending process can be explained by Credit creation theory however banks’ Strategic Asset-Lability Management can be explained by Financial intermediation theory. Research limitations – (a) only domestic banks were selected as in this research it is important to get the needed relationship between deposits and lending. Subsidiaries of foreign banks could have not balanced balance sheet from Loansto-Deposits ratio perspective as their funding could come from abroad if the business model in Baltics is primarily lending oriented, (b) Baltic market was taken because of know-how of researchers about banks operations here and history of their transformation, (c) audited financial reports were used as they gave a sufficient picture of banks Loansto-Deposits ratio. Practical implications – theoretical discussion in this paper enlightens the role and function of the banks thereby improving understanding of better banking regulation. Authors propose to adjust the current banking regulatory framework which is focused on capital requirements. Originality/Value – current research provides some link between existing banking theories (Credit creation theory and Financial intermediation theory) shaping a new hybrid concept and proposing an adjusted regulatory framework based on this hybrid concept
6
Inchiosa, Mario E., and Bipin Chadha. "Role of Agent Based Financial Market Models in Global Product Development." In ASME 2008 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2008. http://dx.doi.org/10.1115/detc2008-49670.
Full textAbstract:
This paper describes the need for understanding the role of financial markets in successful product development in the global context. Agent-based models distinguish themselves by their ability to generate many real world phenomena endogenously, rather than as a result of ad-hoc assumptions. We report on a model of global financial markets employing the following agents: countries, firms, stock traders, country banks, and a global bank. These agents interact with goods, credit, currency, and stock markets. The model endogenously generated quantitative and qualitative features of real economies, including skewed firm sizes, skewed country GNP’s, skewed stock trader portfolio values, and heavy-tailed non-Gaussian firm growth rate, exchange rate fluctuation, and stock return distributions. Multiple runs were performed with different random number generator seeds to investigate the stability or instability of the economies grown by the model. Both stable and unstable country economies were detected. The multiple runs also verified conclusions drawn from analyzing individual runs showing how small countries could be buffeted by fluctuations in larger countries. Such a model can be used by product development organizations to understand the impacts of their product development decisions in the context of dynamic and unpredictable financial markets.
7
Kharitonov, I. "Dynamics of USSR’s foreign financial operations in 1920: a case study of Garantie- und Kredit Bank für den Osten (Garkrebo) archive materials." In Historical research in the context of data science: Information resources, analytical methods and digital technologies. LLC MAKS Press, 2020. http://dx.doi.org/10.29003/m1794.978-5-317-06529-4/95-103.
Full textAbstract:
The paper analyses the international financial operations of the USSR in the 1920s via the case of interbank transactions of the Soviet foreign bank in Germany – the Garantie- und Kredit Bank für den Osten (Garkrebo). The study is based on quantitative data from the archival bank accounting reports. It reveals that the State Bank of the USSR was an initiator of the Soviet financial operations abroad. These operations were aimed to the American foreign currency market, particularly to support of Soviet currency (сhervonets) rate
8
Kharitonov, I. "Dynamics of USSR’s foreign financial operations in 1920: a case study of Garantie- und Kredit Bank für den Osten (Garkrebo) archive materials." In Historical research in the context of data science: Information resources, analytical methods and digital technologies. LLC MAKS Press, 2020. http://dx.doi.org/10.29003/m1794.978-5-317-06529-4/95-103.
Full textAbstract:
The paper analyses the international financial operations of the USSR in the 1920s via the case of interbank transactions of the Soviet foreign bank in Germany – the Garantie- und Kredit Bank für den Osten (Garkrebo). The study is based on quantitative data from the archival bank accounting reports. It reveals that the State Bank of the USSR was an initiator of the Soviet financial operations abroad. These operations were aimed to the American foreign currency market, particularly to support of Soviet currency (сhervonets) rate
9
Esendemirli, Ebru, and Emine Yasemin Yeğinboy. "Comparative Analysis of Efficiency Measurement of Banks in the Turkish Banking System." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01119.
Full textAbstract:
The global developments at the beginning of 21st century raised different issues about the banking sector. International banks are being effective since 2001 in emerging markets while U.S. banking sector is dealing with the consequences of the crisis in 2008. Furthermore the flow of funds from developed countries to emerging markets had an increasing trend due to the globalization of the capital markets. Banks have a major role in Turkish financial system. The aim of this study is to measure and compare the efficiency of banks in Turkish banking industry. The first part of the study reports a descriptive summary about the general appearance of the Turkish banking system. The second part of the study discusses the theoretical aspects in measuring the efficiency of banks. In the third part of the study, a non-parametric method, data envelopment analysis is used to analyze the efficiency of foreign banks, private banks and participation banks. As a result the average efficiency score of foreign banks in 2008-2012 is slightly higher than the average efficiency of participation banks. Although there isn’t a very large difference, foreign banks and participation banks are more efficient than private banks.
10
Raimi, Lukman, Mirela Panait, and Eglantina Hysa. "Financial Inclusion in ASEAN Countries – A Gender Gap Perspective and Policy Prescriptions." In 2nd International Conference Global Ethics - Key of Sustainability (GEKoS). LUMEN Publishing House, 2021. http://dx.doi.org/10.18662/lumproc/gekos2021/4.
Full textAbstract:
Financial inclusion is an increasingly intense issue that is of concern to the credit institutions and the public authorities. It has become topical and gained new value during this period of Covid-19 crisis. Although financial exclusion cuts across demographic categories, but certain categories of financial consumers such as women, young people, people with disabilities and those residing in rural areas have a low presence in the financial services sector. Previous studies attribute the incidence of financial exclusion of some segment of the society to low income, low level of financial education or difficult access to financial products and services generated by poor development of physical infrastructure. Is this true in the case of ASEAN region? A quantitative research approach was adopted in this study, while relying on the secondary data of the World Bank spanning 2011-2017, the UN Women ASEAN Gender Outlook report (2020 -2021), and enriched by scholarly works. The article focuses on the dimensions of the phenomenon of financial inclusion in ASEAN countries, with emphasis on the gender gap financial inclusion. The analysis of the extracted data reveals multiple differences among the countries in the region, a fact that can be explained by the different levels of financial technology development and the governmental interventions implemented to improve financial inclusion. On the strength of the findings, this paper argues that digitalization and financial innovation can also be solutions through which new consumers can be attracted to the financial system, but with these solutions come new challenges related to the protection of personal data and cyber security. For this reason, we believe that increasing financial inclusion must be approached at several levels and must involve joint efforts by public authorities, credit institutions and other categories of stakeholders.
Reports on the topic "Banks’ financial repors"
1
Chauhan, Dharmistha, and Swapna Bist Joshi. The World Bank in Asia: An assessment of COVID-19-related investments through a care lens. Care-responsive investments and development finance. Oxfam, 2021. http://dx.doi.org/10.21201/2021.8182.
Full textAbstract:
International financial institutions (IFIs) and multilateral development banks have been playing a vital role in the response, recovery and ‘build back anew’ agenda from the COVID-19 pandemic. This is especially true of the World Bank Group (WBG), given its high volumes of committed investments across sectors, especially in low-income and vulnerable countries. This report presents, through case studies, how care-responsive the World Bank’s COVID-19-related investments have been in four member countries: Bangladesh, Cambodia, Nepal and the Philippines. It does so by using the Care Principles and Care-Responsive Barometer for IFIs to assess the nature of the WBG’s post-COVID recovery investments in these select countries, and by building evidence through a gender- and care-responsive budget review. The foundation for care inclusion has already been laid in WBG policy. The report uses this as an entry point to urge it to bring women’s unpaid, underpaid and paid work to the centre of the IFI agenda in order to move towards rebuilding a more gender-just and equal future.
2
Carrasquilla Barrera, Alberto, Carolina Soto Losada, Roberto Steiner Sampedro, Mauricio Villamizar Villegas, Bibiana Taboada Arango, and Leonardo Villar Gómez. Report of the Board of Directors to the Congress of Colombia - March 2021. Banco de la República, 2021. http://dx.doi.org/10.32468/inf-jun-dir-con-rep-eng.03-2021.
Full textAbstract:
In compliance with Act of Congress 31/1992, Article 5, the Board of Directors of Banco de la República hereby submits to the Congress of the Republic of Colombia a detailed report on the measures that Banco de la República has taken in the emergency situation generated by Covid-19 and presents the macroeconomic results for 2020 and the outlook for 2021 for its consideration. Furthermore, the breakdown of the Foreign Reserves and their performance, the financial position of the Bank and its forecasts, and the Bank’s Cultural management are described.
3
Paternina Blanco, Joshua, Elisabeth Windisch, Stephen Perkins, Asuka Ito, and Jonathan Leape. Open configuration options Decarbonising Transport in Latin American Cities: A Review of Policies and Key Challenges. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0003987.
Full textAbstract:
This report is the first output of the Decarbonising Transport in Latin American Cities project (DTLA), developed jointly by the Inter-American Development Bank (IDB) and the International Transport Forum (ITF-OECD). As a result of this initiative, this first report describes a review of policies and key mobility challenges to deliver on a sustainable transport system. A second report provides a quantitative assessment tool that allows assessing the impact of transport CO2 reduction actions and respective scenarios to 2050. Both reports facilitate policy dialogue across all relevant stakeholders and supports peer learning and best practice exchange between the case study cities and beyond. Moreover, the reports bring out the need for rethinking decarbonization policies to consider their potential for achieving other benefits related with improving the quality of the transport services, closing gender equality gaps, and improving financial sustainability of current business models.
4
Papaioannou, Dimitrios, and Elisabeth Windisch. Open configuration options Decarbonising Transport in Latin American Cities: Assessing Scenarios. Edited by Laureen Montes Calero and Ernesto Monter. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0003976.
Full textAbstract:
This report is the second output of the Decarbonising Transport in Latin American Cities project (DTLA), developed jointly by the Inter-American Development Bank (IDB) and the International Transport Forum (ITF-OECD). DTLA supports transport decarbonisation in Bogota (Colombia), Buenos Aires (Argentina), and Mexico City (Mexico). These cities were selected based on their data availability about urban transport activity. As a result of this initiative, the first report describes a review of policies and key mobility challenges to deliver on a sustainable transport system. This second report presents the development and provision of a quantitative assessment tool that allows assessing the impact of transport CO2 reduction actions and respective scenarios to 2050. Both reports facilitate policy dialogue across all relevant stakeholders and supports peer learning and best practice exchange between the case study cities and beyond. Moreover, the reports bring out the need for rethinking decarbonization policies to consider their potential for achieving other benefits related with improving the quality of the transport services, closing gender equality gaps, and improving financial sustainability of current business models.
5
Carrasquilla-Barrera, Alberto, Arturo José Galindo-Andrade, Gerardo Hernández-Correa, et al. Report of the Board of Directors to the Congress of Colombia - July 2020. Banco de la República de Colombia, 2021. http://dx.doi.org/10.32468/inf-jun-dir-con-rep-eng.07-2020.
Full textAbstract:
In Colombia, as well as in the rest of the world, the Covid-19 pandemic has seriously damaged the health and well-being of the people. In order to limit the damage, local and national authorities have had to order large sectors of the population to be confined at their homes for long periods of time. An inevitable consequence of isolation has been the collapse of economic activity, expenditure, and employment, a phenomenon that has hit many countries of the world affected by the disease. It is an unprecedented crisis in modern times, not so much for its intensity (which is undoubtedly immense), but because its origin is not economic. That is what makes it so unpredictable and difficult to manage. Naturally, its economic consequences are enormous. Governments and central banks from all over the world are struggling to mitigate them, but the final solution is not in the hands of the economic authorities. Only science can provide a way out. In the meantime, the economic indicators in Colombia and in the rest of the world cause concern. The output falls, the massive loss of jobs, and the closure of businesses of all sizes have become daily news. Added to this, there is the deterioration in global financial conditions and the increase in the risk indicators. Financial volatility has increased and stock indexes have fallen. In the face of the lower global demand, export prices of raw materials have fallen, affecting the terms of trade for producing countries. Workers’ remittances have declined due to the increase of unemployment in developed countries. This crisis has also generated a strong reduction of global trade of goods and services, and effects on the global value chains. Central banks around the world have reacted decisively and quickly with strong liquidity injections and significant cuts to their interest rates. By mid-July, such determined response had succeeded to revert much of the initial deterioration in global financial conditions. The stock exchanges stopped their fall, and showed significant recovery in several countries. Risk premia, which at the beginning of the crisis took an unusual leap, recorded substantial corrections. Something similar happened with the volatility indexes of global financial markets, which exhibited significant improvement. Flexibilization of confinement measures in some economies, broad global liquidity, and fiscal policy measures have also contributed to improve global external financial conditions, albeit with indicators that still do not return to their pre-Covid levels.
6
Carrasquilla Barrera, Alberto, Arturo José Galindo Andrade, Gerardo Alfredo Hernández Correa, et al. Report of the Board of Directors to the Congress of Colombia - March 2020. Banco de la República de Colombia, 2020. http://dx.doi.org/10.32468/inf-jun-dir-con-rep-eng.03-2020.
Full textAbstract:
The Board of Directors of the Central Bank, as per the provisions of Article 5 of Law 31 of 1992, submits a report to the Congress of the Republic that describes the macroeconomic performance for the first half of 2019 and its prospects for the remainder of the year. The last two chapters report on the composition of the country’s international reserves and the projection of the financial situation of Banco de la República for 2019. The last chapter analyzes the payment systems in the cou
7
Katz, Sabrina, Miguel Algarin, and Emanuel Hernandez. Structuring for Exit: New Approaches for Private Capital in Latin America. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003074.
Full textAbstract:
Structured financing solutions encompass a range of investment approaches that provide liquidity to investors without the need for a traditional equity exit event, such as a strategic sale, sale to another financial investor, or public market listing. Structuring mechanisms across the debt-to-equity spectrum determine the exit terms of the deal, therefore providing considerable downside protection to investors. Structured financing solutions are an incipient but increasingly important set of tools for investors active in Latin America to address the financing gap for companies that lack access to bank financing and are not attractive targets for traditional PE and VC players. Many investors employing these strategies are in an experimental phase, reporting new lessons learned with each deal completed. Impact investors have been among the top drivers of these structuring innovations, as they have grappled with the additional limitations associated with the straight equity model for environmental or social enterprises. However, the use of structured financing is by no means restricted to the impact investing space. Fund managers have invested USD4b in private credit deals in Latin America since 2018, more than the previous ten years combined. PE and VC investors have also increasingly employed quasi-equity and debt instruments. ACON Investments, for example, has employed mezzanine structures in several deals from its latest funds. Brazil-focused venture capital firm SP Ventures has recently begun investing from its debut venture debt fund. Growing experimentation by fund managers demonstrates the opportunity for investors across ticket sizes, strategies, and the impact-to-commercial spectrum. The structures discussed and the case studies highlighted in this report contain some of the major lessons applicable to a wide group of private capital investors in Latin America targeting certain and timely exits with consistent returns.
8
Price, Roz. Taxation and Public Financial Management of Mining Revenue in the Democratic Republic of Congo. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.144.
Full textAbstract:
This rapid review provides a summary of the evidence on the taxation and public financial management of mining revenues in the Democratic Republic of Congo (DRC). This is a very complex topic, with a large and growing literature base, a huge interest by donors, non-governmental organisations and businesses, with some conflicting information at times. In particular, specific data on provincial budgets and spending was not identified during this review. No specific information on public financial management in either of these provinces was identified during the course of this review. Given the burgeoning size of the literature base and the complexity of the mining sector in the DRC, this rapid review only provides a snapshot of the literature. It draws on academic, grey and donor literature sources. Some papers for further reading are highlighted. The report first provides a brief background discussion of general taxation in the DRC, the decentralisation process, and provincial public revenue management. The next section provides general information on the mining sector in the DRC, including the regulatory system and official duties, royalties and tax provisions. Section 4 goes into more detail about taxation and rent-seeking in the mining sector, touching on both large-scale mining (LSM) and artisanal and small-scale mining (ASM). The next section looks at smuggling of minerals in the DRC, with a focus on gold. Finally, some specific lessons learned were drawn from two World Bank projects and highlighted in the final section. Lessons and experiences from other mining-related projects are also highlighted throughout the report. Literature in French was not included in this rapid review, which may mean that some key documents were omitted.
9
Viguri, Sofía, Sandra López Tovar, Mariel Juárez Olvera, and Gloria Visconti. Analysis of External Climate Finance Access and Implementation: CIF, FCPF, GCF and GEF Projects and Programs by the Inter-American Development Bank. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003008.
Full textAbstract:
In response to the Paris Agreement and the Sustainable Development Goals (SDGs), the IDB Group Board of Governors endorsed the target of increasing climate-related financing in Latin America and the Caribbean (LAC) from 15% in 2015 to 30% of the IDB Groups combined total approvals by 2020. Currently, the IDB Group is on track to meet this commitment, as in 2018, it financed nearly US$5 billion in climate-change-related activities benefiting LAC, which accounted for 27% of total IDB Groups annual approvals. In 2019, the overall volume and proportion of climate finance in new IDBG approvals have increased to 29%. As the IDB continues to strive towards this goal by using its funds to ramp-up climate action, it also acknowledges that tackling climate change is an objective shared with the rest of the international community. For the past ten years, strategic partnerships have been forged with external sources of finance that are also looking to invest in low-carbon and climate-resilient development. Doing this has contributed to the Banks objective of mobilizing additional resources for climate action while also strengthening its position as a leading partner to accelerate climate innovation in many fields. From climate-smart technologies and resilient infrastructure to institutional reform and financial mechanisms, IDB's use of external sources of finance is helping countries in LAC advance toward meeting their international climate change commitments. This report collects a series of insights and lessons learned by the IDB in the preparation and implementation of projects with climate finance from four external sources: the Climate Investment Funds (CIF), the Forest Carbon Partnership Facility (FCPF), the Green Climate Fund (GCF) and the Global Environment Facility (GEF). It includes a systematic revision of their design and their progress on delivery, an assessment of broader impacts (scale-up, replication, and contributions to transformational change/paradigm shift), and a set of recommendations to optimize the access and use of these funds in future rounds of climate investment. The insights and lessons learned collected in this publication can inform the design of short and medium-term actions that support “green recovery” through the mobilization of investments that promote decarbonization.
10
Romero, Antonio. The Political Dialogue and Cooperation Agreement and relations between European Union and Cuba. Fundación Carolina, 2022. http://dx.doi.org/10.33960/issn-e.1885-9119.dtff01en.
Full textAbstract:
This document makes an assessment of the Political Dialogue and Cooperation Agreement (PDCA) between Cuba and the European Union (EU) in its four years of validity, and of the evolution of political and economic relations between both parties. The analysis is structured in five headings that address the background, determinants and significance of the PDCA between Cuba and the EU; the main elements discussed in the political dialogue —and in thematic dialogue— between the two parties since 2018, and the central aspects of trade, investment and cooperation relations between Cuba and the EU. The report concludes that, unlike the United States, the EU is able to support the complex process of economic and institutional transformations underway in Cuba, in four fundamental areas: i) technical assistance and advice for the design and implementation of public policies, macroeconomic management, decentralisation and local development; ii) cooperation to fight climate change and transform Cuba’s productive and technological structure; iii) the promotion and encouragement of foreign investment flows from Europe, targeting key productive sectors; and iv) the exploration of financial opportunities for Cuba through the European Investment Bank (EIB) under the current PDCA.