Studying at the University of Verona
Here you can find information on the organisational aspects of the Programme, lecture timetables, learning activities and useful contact details for your time at the University, from enrolment to graduation.
Study Plan
The Study Plan includes all modules, teaching and learning activities that each student will need to undertake during their time at the University.
Please select your Study Plan based on your enrollment year.
1° Year
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2° Year activated in the A.Y. 2016/2017
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Legend | Type of training activity (TTA)
TAF (Type of Educational Activity) All courses and activities are classified into different types of educational activities, indicated by a letter.
Banks' financial statements and analysis (2016/2017)
Teaching code
4S01774
Teacher
Coordinator
Credits
6
Language
Italian
Scientific Disciplinary Sector (SSD)
SECS-P/11 - FINANCIAL MARKETS AND INSTITUTIONS
Period
Primo semestre Magistrali dal Sep 26, 2016 al Jan 13, 2017.
Learning outcomes
The course aims to provide a clear understanding of the structure and peculiarities of the bank balance sheet, according to the International Accounting Principles.
Bank financial performance and risk analysis will also be examined, on the basis of accounting and risk adjusted measures. Finally there will be a focus on Internal Control Systems, from the perspective of sound and prudent management keeping also into account the supervisory regulations of the Bank of Italy.
Program
1. The bank’s balance sheet: Individual and consolidated financial statements
2. Recognition and measurement of main assets and liabilities: in particular, the loan portfolio, securities, derivatives and equity investments, tangible and intangible assets, goodwill, provisions and contingent liabilities
3. Accounting and regulatory capital
4. Banking risks and their disclosure in the Notes
5. Equilibrium profiles of the bank through the analysis of the Balance Sheet and Risk Adjusted indicators. In particular: profitability, capital strength, liquidity
6. Corporate governance in banking: the roles of the governing bodies
7. The Internal Controls Systems: control bodies and control functions (risk management, compliance, internal audit)
Examination Methods
The final evaluation will be based on a written test and possibly some oral questions.
The written exam will last two hours and will focus on the entire program, with open-ended questions and possibly a numerical exercise to assess the learning of technical elements developed during the course.
Students may also be required to respond orally to some questions, to ensure thorough understanding of the subject matter of the course.