Detalhes bibliográficos
| Ano de defesa: |
2008 |
| Autor(a) principal: |
Marques Filho, Drauzio Ferreira |
| Orientador(a): |
Santos, Roberto Fernandes dos |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
| Departamento: |
Ciências Cont. Atuariais
|
| País: |
BR
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/1719
|
Resumo: |
The present paper aims to present an implementation proposal of a structured process for assets and liabilities management. This process main purpose is the shareholder s capital profitability optimization, guaranteeing not only controlled and qualified risks but also that the fair capital cost is paid by the ones who use it. The capital quantification basis was made according to Basiléia II precepts, comprising Loan, Market and Operational risk, from the regulation part view, as well as from the proprietary models view, which possibly is going to be adopted in 2012 when these controls implementation should be finished. Thus, other effects that may affect an operation cost were comprised, such as direct and indirect taxes. To better contextualize this paper and demonstrate the process importance, a brief Brazilian financial system evolution and description has been made |
