capital requirement
•promote more forward looking provisions
•conserve capital to build buffers at individual banks and the banking sector that can be
used in stress
•achieve the broader macroprudential goal of protecting the banking sector from periods of excess credit growth.
a. Cyclicality of the minimum requi
M&A 목표기업의 가치는 단순히 금전적으로 평가하기 어렵고, 인수경합가능성, 인수후에 예상되는 시너지 효과, 노동, 경영, 정부문제까지 포함한 위험관리등이 종합적으로 고려되어야 한다. 또한 목표기업에 대한 사전조사시에는 영업상 측면과 법률적 측면에서 종합적인 검토가 필요하다.
M&A를 위
This had become possible thanks to two sorts of innovation. The first concerned the rules themselves. Under the original international capital accord struck in Basel in 1988, banks were meant to hold capital worth 8% of their assets. Since some assets are safer than others, and some banks are better at lending safely than others, it seemed sensible to allow banks to calculate how much capital the
조건부 자본의 장점
사후적 자금차입 또는 주식발행이므로 자본비용 경감 가능
경영자의 도덕적 해이 방지
위험관리에 있어 보험사 서비스가 별로 필요하지 않은 경우 보험보다 경제적으로 유리한 위험관리방법
Cat Bond(Catastrophe Bond)
대재해와 관련되어 이자나 원금이 변동하는 채권
보험시장보
KT&G has decided to early-adopt IFRS. KT&G has organized a Task Force Team to conduct internal training and analyze the effects of adopting IFRS since the government announced the adoption of IFRS. In October 2008, the company has appointed an External Advisor to analyze the main differences between IFRS and K-IFRS as the first-phase preparation. In the second-phase preparation, KT&G established