ASSESSMENT OF BANKING ASSETS ON FINANCIAL RISK MANAGEMENT - ALBANIAN CASE
Recognizing the asset value dynamics volatility of the financial institutions and the importance of its recognition both for financial reporting purposes and risk management effect, this paper aims to provide a practical model for the assets and financial institutions evaluation especially banks...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2014-02-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2014-01/49_Kotorri,%20Miti.pdf |
| Summary: | Recognizing the asset value dynamics volatility of the financial institutions and the importance of its recognition
both for financial reporting purposes and risk management effect, this paper aims to provide a practical model
for the assets and financial institutions evaluation especially banks.
It also aims to present a model to measure the value of banking assets for the purposes of risk management as an
opportunity to identify in an early moment the banking risks. The paper develops the bank assets assessment
forms and the basis of mathematical modeling of this assessment in general. He identifies also the evaluation
factors as for example time to maturity, interest rate market for the assets (YTM), the interest rate agreed, the
early repayment of the loan, interest ceilings and floors, off-balance sheet treatment, etc..
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| ISSN: | 1844-7007 1844-7007 |