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Basel II - Ein Uberblick: Ein Uberblick

Basel II - Ein Uberblick: Ein Uberblick


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About the Book

Der Baseler Ausschuss fur Bankenaufsicht wurde 1975 von den Zentralbankprasidenten der G10 Staaten gegrundet und hat seinen Sitz bei der Bank fur internationalen Zahlungsausgleich (BIZ) in Basel. Er setzt sich aus hochrangigen Vertretern nationaler Bankaufsichtsbehorden und Zentralbanken zusammen, mit dem Ziel, die Harmonisierung des Bankenmarktes auf internationaler Ebene zu verbessern. Ursprunglich wurde die Vereinbarung nur fur international tatige Banken aus den G10 Landern geschlossen, ist aber auch von rein inlandischen Banken angenommen und in mehr als 100 Landern angewandt worden. 1 Bei den erarbeiteten Vorgaben handelt es sich um freiwillige Vereinbarungen zwischen Aufsichtsbehorden und internationalen Grossbanken. Die daraus resultierenden Vorgaben gehen allerdings regelmassig uber die EURichtlinien in das nationale Aufsichtsrecht ein und mussen demnach von allen Instituten beachtet werden. Die EU-Eigenkapitalvorschriften lehnen sich eng an die Baseler EKUbereinkunft an. Mit der Umsetzung der EU-Richtlinie in nationales Recht werden die Baseler-Normen fur alle in der EU tatigen Banken verbindlich. Der erste Baseler Akkord von 1988 wurde in der sechsten KWG-Novelle 1992 umgesetzt. 2 Da die Ertragskraft der Banken in den letzten Jahren durch viele Kreditausfalle belastet wurde, versuchte man dieser Entwicklung durch neue Richtlinien bei der Kreditvergabe entgegenzuwirken. Aus diesem Grund legte der Baseler Ausschuss fur Bankenaufsicht am 3. Juni 1999 einen Entwurf zur Revision der Eigenmittelubereinkunft mit dem Titel: 'A new Capital Adequacy Framework' vor. Daraufhin brachte die Europaische Kommission im November 1999 ein eigenes Papier mit dem Titel: 'A Review of Regulatory Capital Requirement for EU Credit Institutions and Investment Firms' heraus. Die Grundsatze beider Papiere sind weitgehend identisch. Im Mittelpunkt steht die Neuregelung der Risikoaktiva von Banken sowie die Verbesserung der bankaufsichtlichen Standards, um Kreditausfallen und deren Folgen zukunftig besser entgegenwirken zu konnen.3 Am 16 Januar 2001 legte der Baseler Ausschuss in New York sein zweites Konsultationspapier: 'The new Basel Capital Accord' vor, in dem die EKUbereinkunft aus dem Jahre 1988 neu geregelt ist.4 Ziel dieses Projetes war es, die EK-Ausstattung der Banken dem amerikanischem Vorbild anzupassen, wo die EK-Quoten der kommunalen mittelstandischen Unternehmen (KMU) i.d.R. bei 50 % liege


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Product Details
  • ISBN-13: 9783638313636
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Language: German
  • Sub Title: Ein Uberblick
  • ISBN-10: 3638313638
  • Publisher Date: 01 Jan 2004
  • Binding: Digital (delivered electronically)
  • No of Pages: 20


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