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
This information is intended exclusively for students already enrolled in this course.If you are a new student interested in enrolling, you can find information about the course of study on the course page:
Laurea magistrale in Banca e finanza - Enrollment from 2025/2026The 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. 2023/2024
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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 (2023/2024)
Teaching code
4S01774
Teacher
Coordinator
Credits
6
Language
Italian
Scientific Disciplinary Sector (SSD)
SECS-P/11 - FINANCIAL MARKETS AND INSTITUTIONS
Period
Primo semestre (lauree magistrali) dal Oct 2, 2023 al Dec 22, 2023.
Courses Single
Authorized
Learning objectives
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.
Prerequisites and basic notions
Nothing
Program
The individual and consolidated financial statements of the bank. The schemes provided for by Bank of Italy Circular 262/2005.
The accounting of the main operating situations, with a focus on following international accounting standards:
- IFRS 9 (Financial instruments);
- IAS 12 (Income Taxes).
Preparation of the bank’s consolidated financial statements.
Reading the disclosure of the Notes to the financial statement.
The main profiles of the bank performance through the analysis of the financial statements and the Risk Adjusted Performance Measures (RAPM).
The Pillar III disclosure report.
The “other” analyzes and assessments of bank’s performance.
The peculiarities of the evaluation methodologies of banks.
Bibliography
Didactic methods
Teaching will be developed through lectures aimed at facilitating the understanding and interpretation of theoretical concepts.
Reference material
In addition to the textbook, Students must also prepare the material reported in the elearning page of the course.
Learning assessment procedures
The exam is written.
Evaluation criteria
It consists in 3 questions (open theoretical questions and exercises to be solved by providing a commentary to the obtained results) that propose to verify the knowledge acquired by the Student, included his ability to analyze and evaluate the performance of a bank. The duration of the test is equal to two hours.
On the e-learning platform all exam topics will be made available immediately after the appeals have been held.
Finally, the exams are the same for attending and non-attending Students.
Criteria for the composition of the final grade
Each question will be evaluated at most 10 points. The praise will eventually be attributed by evaluating the exam as a whole.
Exam language
Italiano
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