Os impactos da crise econômica da Covid-19 sobre o Índice de Basileia dos principais bancos nacionais
Data
2022
Autores
Montaut, Raquel Reveilleau 
Orientadores
Fernandes, Francisco Carlos
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
Esta pesquisa pretende investigar os impactos da crise econômica advinda do Covid-19 sobre o Índice de Basileia dos cinco principais bancos nacionais e buscar, por meio de uma análise comparativa das demonstrações financeiras consolidadas de seus conglomerados prudenciais (Documento 9060), assim como de outros documentos financeiros, as principais causas de possíveis variações no índice. Os documentos financeiros dos principais bancos nacionais do segundo semestre de 2019 e primeiro e segundo semestres de 2020 serviram como fonte primária de pesquisa. Foi observado um aumento no risco de crédito no primeiro semestre de 2020, que fez com que o índice de Basileia de 80% das empresas analisadas diminuísse. Infere-se que a crise econômica da Covid-19 foi a principal razão desse aumento no risco de crédito. Constatou-se que o índice de Basileia das instituições financeiras sofreu um impacto com a crise econômica, entretanto, as instituições analisadas mantiveram seus índices em patamares confortáveis, distantes do limite definido pelo Banco Central do Brasil.
This paper aims to investigate the impacts of the Covid-19 economic crisis on the Basel capital ratio of the five main national banks and seek, through a comparative analysis of the consolidated financial statements of their prudential conglomerates (Document 9060), as well as others financial documents, the main causes of possible variations in the ratio. The financial documents of the main national banks for the second half of 2019 and the first and second half of 2020 were the primary source of the research. An increase in the credit risk was observed in the first half of 2020, which caused a decrease in the Basel ratio of 80% of the analyzed companies. It is inferred that the Covid-19 economic crisis was the main reason for this increase in credit risk. It was found that the Basel capital ratio of financial institutions was impacted by the economic crisis, however, the analyzed institutions maintained their ratios at comfortable levels, far from the limit defined by the Brazilian Central Bank
This paper aims to investigate the impacts of the Covid-19 economic crisis on the Basel capital ratio of the five main national banks and seek, through a comparative analysis of the consolidated financial statements of their prudential conglomerates (Document 9060), as well as others financial documents, the main causes of possible variations in the ratio. The financial documents of the main national banks for the second half of 2019 and the first and second half of 2020 were the primary source of the research. An increase in the credit risk was observed in the first half of 2020, which caused a decrease in the Basel ratio of 80% of the analyzed companies. It is inferred that the Covid-19 economic crisis was the main reason for this increase in credit risk. It was found that the Basel capital ratio of financial institutions was impacted by the economic crisis, however, the analyzed institutions maintained their ratios at comfortable levels, far from the limit defined by the Brazilian Central Bank
Descrição
Citação
MONTAUT, Raquel Reveilleau. Os impactos da crise econômica da Covid-19 sobre o Índice de Basileia dos principais bancos nacionais. 2022. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2022.