Gestão da inadimplência: análise do índice de Basileia aplicada em três bancos privados listados na B3

Abstract

Financial institutions play an important role in granting credit to individuals and companies. However, mismanagement of the resources taken by the institutions may accelerate the borrowers' default process. Therefore, in financial institutions the management of resources is constant, thus identifying each operating risk and assessing its viability, as a consequence of this management to enable the institution to survive in the financial market. The default level of the World Financial System can be measured by the Basel Accord, a convention held in 1988 to create methods for enforcing credit and liquidity risk for financial institutions, greater security and preservation of operations. The Basel ratio is twofold, the first is the credit risk assessment and the second is the participation of a minimum capital ratio. In this sense, the present study aimed to verify the structure of the credit portfolio that presents relationship without database relation Bradesco S / A, Itaú Unibanco S / A and Santander S / A. This research fits as bibliographic, is classified as descriptive and has a qualitative and quantitative approach. The data contained in the explanatory notes of the referred banks were used, covering the period from 03/31/2017 to 09/30/2018, thus totaling twelve reports for each company studied. The main results of the study indicate that delinquency occurs differently in each institution, where the results vary in specific points of the banks' portfolio, such as Bradesco where the bank's loan portfolio and the Basel ratio show opposite variables, in the case of the bank. Banco Itaú the ratio is positive, since when the total loan portfolio increases the Basel ratio and the total assets increase, and at Banco Santander the ratio is positive when there is an increase in the total portfolio and an increase in the Basel index. In this sense, the results can be used to analyze the composition of banks' loan portfolios, identifying through the Basel ratio what percentage expresses the bank's ability to meet its commitments to its creditors and investors.