Syllabus

Title
5020 Course V - Banks, Accounting and Supervision
Instructors
Mag. Ludwig F. Hillinger
Contact details
sbwl.finance@wu.ac.at
Type
PI
Weekly hours
2
Language of instruction
Englisch
Registration
02/16/23 to 02/27/23
Registration via LPIS
Notes to the course
The subject "Specialization in Business Administration Course V - Finance" will be held in the summer semester 2023 for the last time.
Subject(s) Bachelor Programs
Specialization in Business Administration Course V - Finance
Specialization in Business Administration Course V - Finance: Markets, Institutions and Instruments
Course V - Finance: Markets, Institutions and Instruments
Dates
Day Date Time Room
Friday 03/03/23 09:00 AM - 05:00 PM TC.4.18
Friday 03/17/23 09:00 AM - 05:00 PM TC.4.18
Friday 03/24/23 09:00 AM - 05:00 PM TC.4.18
Friday 04/14/23 09:00 AM - 11:00 AM TC.4.05

On this page:

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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.

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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
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Attendance requirements

Presence in the course is required

 

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Teaching/learning method(s)
  • Analytical research; presetntation of the outcome of the research; discussion of current cases; presentation of special content
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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.

 

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Prerequisites for participation and waiting lists

Positive completion of Course I and Course II

Registration via LPIS

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Readings

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Recommended previous knowledge and skills

positiv graduation in Course I and Course II

knowledge in accounting

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Availability of lecturer(s)

sbwl.finance@wu.ac.at

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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: 2022-11-16



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