CREDIT RISK MANAGEMENT WITH EMPHASIS ON CREDIT INSURANCE

Okolje, v katerem poslujejo banke, je izredno dinamično in hiter razvoj spremljajo številna tveganja. Tveganju se v poslovni banki ni mogoče popolnoma izogniti, zato se mora vsaka banka zavedati učinkovitega upravljanja s tveganji, ki vključuje prvine prepoznavanja, merjenja in ocenjevanja, spremljanja in poročanja. Banka, ki aktivno upravlja s tveganji, ima pred konkurenco odločilno prednost. Osrednje mesto med bančnimi tveganji, zavzema nedvomno kreditno tveganje in ga lahko opredelimo kot tveganje nastanka izgube zaradi neizpolnitve obveznosti dolžnika do banke. Cilj upravljanja s kreditnim tveganjem je maksimiranje tveganja prilagojene donosnosti in hkrati obdržati nivo tveganja v sprejemljivih okvirjih. Pri obvladovanju tveganja mora banka upoštevati ne samo tveganja v celotnem kreditnem portfelju ampak tudi tveganja pri sklepanju individualnih kreditnih poslov. Obvladovanje s kreditnim tveganjem je ključna komponenta celovitega upravljanje s tveganji in bistveno vpliva na dolgoročno uspešnost vsakega bančnega poslovanja. Obvladovanje ključnih tveganj, ki jih najpogosteje delimo na kreditno, obrestno, valutno, likvidnostno, tržno in operativno tveganje, je temeljito regulirano tudi z bančnimi predpisi, med katerimi je najpomembnejši Zakon o bančništvu s podzakonskimi akti. Banke poskušajo obvladovati kreditno tveganje na različne načine, ki jih delimo na merjenje in obvladovanje kreditnega tveganj. Z merjenjem tveganja banka določi mejo še sprejemljivega tveganja, ki ga je pripravljena prevzeti. Za merjenje kreditnega tveganja obstajajo različni modeli, ki segajo od kvantitativnih do kvalitativnih. Kreditno tveganje banka obvladuje na več načinov kot na primer z izpolnjevanjem zakonskih zahtev, razpršenostjo naložb po sektorjih, uporabo ustreznih modelov in zavarovanje kreditov. Ugotavljanje bonitete kreditojemalca je bistven dejavnik za obvladovanje kreditnega tveganja. Banke komitente razvrščajo v bonitetne razrede in na podlagi razreda določajo tudi zavarovanje kreditne naložbe. Banke ocenjujejo kvaliteto svojega kreditnega portfelja in kreditna tveganja na podlagi bonitetnih ocen komitentov. Pri tem banka z bonitetno oceno naredi oceno kvalitete komitenta in njegove sposobnosti, da bo izpolnil svoje obveznosti. Merila, na podlagi katerih banke ocenjujejo boniteto, delimo na objektivna in subjektivna. Pomembno oceno odigra tudi oblika kreditnega zavarovanja in to že na začetku postopka odobritve kredita. Na podlagi tega, kaj je kreditojemalec pripravljen ponuditi za zavarovanje kredita. Namen naloge je predstaviti različne metode merjenja, ocenjevanja in obvladovanja kreditnega tveganja ter njihovo upravljanje v Abanki Vipi d.d. in predstaviti nove možnosti za obvladovanje tveganj v bančnem sektorju.The enviroment where banks conduct their business is dynamic and fast development accompanies biggest risks. It is impossible for banks to avoid them, therefore the acitivities of discovering potencial risks, measuring risks, analysing their sources and manage them in a propar way can be discribed as the most important source of gaining competitive advantage and a way to survive in the whole new world of banking. The credit risk is one of the most important risk in bank business. Credit risk is most simply defined as the potential that a bank borrower or counterparty will fail to meet its obligations in accordance with agreed terms. The goal of credit risk management is to maximise a bank´s risk-adjusted rate of return by maintaining credit risk exposure within acceptable parameters. Banks need to manage the credit risk inherent in the entire portfolio as well as the risk in invidual credits of transaction. Banks should also consider the relationships between credit risk and other risks. The effective management of credit risk is a comprehensive component of a comprehensive approach to risk management and essential to the long-term success of any banking organisation. Risk management is usualy divided into credit risk, interest rate risk, currency risk, liquidity risk, market risk and operational risk is regulated by bakk directives, prescriptions, where the most important is the Lawabout banking with under law acts. Banks try to control the credit risk in various ways, which can be divided into measuring and controling credit risk. By measuring the risk the bank determines a limit of accaptable risk, which it is prepared to take over. Different models exist for measuring credit risk, which range from quantity to quality. The bank controls the credit risk in different ways, for example: fulfilment of legal demands, dispersion of investment throug various sectors, application of suitable models and credit insurance. Prior to authoriastion of the credit, banks valuate the credit rating of their client. The banks classify their clients into classes, in view of their credit rating, and on the basis of the class they also determinate the insurance of the credit investment. Banks assess the quality of their credit portfolios and credit risk on the basis of customers creditratings. In so doing banks use a credit rating to give an assessment of the quality of the costumer and the costumer`s ability to fulfil liabilities. We divide the criteria, on the basis of which the bank evaluates the credit ration, on objective and subjective. At the beginning of the credit acquirement procedure, the form of credit insurance is estimated as important for rating as well. The bank can anticipate about the borrower`s trust in his own project and also his optimal engagement for its fulfilment according to what the borrower is prepared to offer for credit inssurance. The purpose of this paper is to present different methods of measuring risks, analysing their sources and managing them in Abanka Vipa d.d. and to present new possibilities for the management of risks in the bank industry