Regnskabsreglerne for værdiansættelse af udlån & kapitaldækningsreglernes påvirkning på bankerne

Marianne Keithe Ørndrup

Student thesis: Master thesis


The roles of the banks in society are important because they provide financial services for business and private. In addition, they contribute to the economic growth in terms of jobs, innovation and the financial part of business transactions. In overall context it is important that the market participants have sufficient confidence in individual banks as well as the financial sector. To ensure this confidence, banks are subject to a lot of rules whose main purpose is to create and ensure stability in the banking sector. Through interviews and empirical research, I will study the impact of The Accounting Rules for loan valuation & the Rules of Capital Adequacy on banks. The thesis is motivated by the fact that banks are subject to an increasing number of rules, capital requirements and depreciation rules. But have these rules any influence on the banks' behavior, and thereby the society Beginning with a theoretical basic understanding of Basel, it will give the reader an overall understanding of the various elements and their significance. Followed with the most important elements in relation to the problem involving the capital requirements & the Rules of Capital Adequacy, the most important elements in relation to the problem involved. The final theoretical part describes how lending affects the banks financial accounting, and what consequences the credit risk and valuation rules lending poses for the banks. The theoretical knowledge is discussed and analyzed in the following chapters. The main point of the thesis is investigated under what influence these new rules have on banks. The foundation of the analysis will be interviews with bank staff, but to illuminate the problem and other approaches, I also interviewed accountants and empirical research on the subject. It is a very complex problem because the rules of influence apply in many areas. Overall it can be concluded that the valuation rules regarding lending is restricting the bank from lending especially to financially weak customers and industries. In addition, the banks will be reluctant with real estate trading especially in areas with low population. The rules on credit risk will mean more administrative work, and a reduction in capital requirements for the larger banks, and an increase for small and medium-sized banks, as the capital requirement is a variable in relation to risk-weighted assets. By increasing higher capital buffer on larger banks, the competitive advantage is then equalized. The overall capital adequacy rules does not mean an increase in banks' funding costs, but will provide less expensive loans to customers, and will inhibit their economic development.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2014
Number of pages127