Syllabus

Title
0540 K5 - Banks, Accounting and Supervision
Instructors
Mag. Ludwig F. Hillinger
Contact details
  • Type
    PI
  • Weekly hours
    2
  • Language of instruction
    Englisch
Registration
09/16/20 to 09/27/20
Registration via LPIS
Notes to the course
Subject(s) Bachelor Programs
Dates
Day Date Time Room
Friday 12/04/20 09:00 AM - 04:00 PM Online-Einheit
Friday 12/11/20 09:00 AM - 04:00 PM Online-Einheit
Friday 12/18/20 09:00 AM - 04:00 PM Online-Einheit
Friday 01/22/21 08:00 AM - 10:00 AM Online-Einheit

Procedure for the course when limited activity on campus

If there are restrictions on the Campus (in particular due to CoVid19 issues), the course will be hold in distance mode.

Contents

  • Theoretical overview of the Austrian Finanncial Market, in particular of the banking market, and also the economic importance of banks
  • Legal basics of banking business
  • Regulatory rules in context of Banking
  • Regulatory rules as a minimum of regulatory required risk management
  • Basics in financial accounting in Banks with a focus on typical banking activities (e.g. loans, liabilities and derivatives)

The detailed content please find in the description of the single entities of the course.

Learning outcomes

 

  • Basic understanding of the requirements, if someone wants to do banking business in Austria and in the EU
  • To realize the connection between accounting and regulatory reporting and regulatory rules
  • Create awareness of the interaction of risk management, banking activities and regulatory accounting

Attendance requirements

Presence in the course is required

 

Teaching/learning method(s)

  • Analytical research; presetntation of the outcome of the research; discussion of current cases; presentation of special content

Assessment

  • active participation in the course: 10 %
  • group activity and –presentation: 30 %
  • Test: 60 %

 

Grading: 1 point ~ 1 %-tic.

excellent: mehr als / more than 94 Points.

good : 84 to 93 Points

average: 70 to 83 Points

acceptable: 61 to69 Points

failed: 0 to 60 Points

Half points will be round up. If there are no points in active presence, the students will not be graduated „excellent“. Presence in thecourse is a requirement to get aware of activity. If the test is made with 60 Points but there are no points from group activity and active presence, the graduation is failed.

 

Prerequisites for participation and waiting lists

Registration via LPIS

Recommended previous knowledge and skills

positiv graduation in K1 – Basics in Finance

knowledge in accounting

Availability of lecturer(s)

Unit details

Unit Date Contents
1

Introduction and first Homework („requirements for a banking license in Austria“)

2

Variant one (focus regulatory): Discussion of the regulatory requirement for a license in detail; second homework (making a business-plan to present to the Authority)

Variant two (focus accounting): Concept of accounting in banks

3

Variant one: discussion of the content of the business plan, in particular the figures and also the determining facts in the business model; third homework (risk planning of the total bank)

Variant two: accounting of loan business

4

Variant one: discussion of a total bank risk concept; fourth homework (regulatory control- and limitation-concept – in words and figures; what is the risk bearing capacity)

Variant two: accounting of liability/ guarantee-business

5

Variant one: discussion of risk bearing capacity vs risks measured; homework (research of conditions of issued equity-instruments)

6

Variant two: acconting of Swap-deals. Credit-risk in the simple approach and guarantees for loans; Homework (comparison of risk weights in  the credit risk and concentration risk approach)

7

Variant one: Large Exposure and business with related parties; Homework (research about pillar III – market discipline and disclosure)

Variant two: Accounting of FX-transactions

Last edited: 2020-09-15



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