Derivatív-ügyletek az Iszlám Bankrendszerben : Derivatives in Islamic Bank System

Az iszlám terjedésével egyre nagyobb hangsúlyt kapnak az iszlám bankrendszer sajátosságai az európai pénzügyi szektor számára is. Népszerű tévhit az iszlám bankrendszerrel kapcsolatban, hogy a konvencionális bankrendszerben használt derivatív ügyletek nem jutnak szerephez benne. Ennek a cáfolására mutatjuk be, miként jelennek meg a derivatív ügyletek az iszlám bankrendszerben. Tanulmányunkban elsősorban az opciókra és a swap ügyletekre koncentrálunk. A tanulmány során arra is kitérünk, hogy az iszlám bankrendszerben ezek a megoldások milyen gyakorlati formában jelennek meg a pénzügyi közvetítő rendszerben. The importance of Islamic banking structure in the European financial sector is growing year by year with the spread of Islam. About the Islamic banking system there are several popular biases, the most significant is that this system forbid all kind of derivative structures and this block gave the higher stability of the system. The aim of this paper to show how the derivatives appear in this banking system. The main derivative structures what we will describe are the options and swaps. The paper will show how these instruments appear in practice in the financial intermediary system as well.

To the issue of assessing the “health” of medical organizations-borrowers from accounting point of view for a commercial bank

The article deals with the problem of misrepresentation of the accounting statements of medical organizations-borrowers of a commercial bank-small and medium-sized segment-in order to underestimate the tax base in the current realities of the growing tax burden and strengthening control by the tax authorities. The key points of distortion, the legislation regulating the concept of “unjustified tax benefit”, and the impact of tax optimization schemes on the banking structure are presented. The study of the peculiarities of distorting the financial results of medical organizations showed that the most common methods are conducting turnover with affiliated legal entities, splitting the business into units with different tax regimes, and overstating expenses, including the cost price. For the purposes of tax risk foresight, commercial banks try to identify the tax optimization schemes used.

Mathematical Modeling As a Tool for Improving the Financial and Economic Activities of the Bank

This article discusses some methods and practical examples of mathematical modeling that are used in banking. The calculation of the profit received by two different Russian banks when selling the same additional product in excess of the issued loan is given. Attention is paid to one of the main tasks of any banking structure, namely, constant adaptation to changes in the external environment, which are manifested during the management of credit and deposit policy. Using the correlation analysis, the dependence between the two values of the bank’s credit activity is demonstrated. Two of the most interesting topics of metamathematic modeling – fuzzy logic and neural network modeling-are also considered.

Are Banks in India Diversified Enough, Geographically, Across States and Economic Sectors?

This article, the first of its kind for the Indian economy, constructs lending environment portfolios of economic activities that banks in India have been faced with, for four Indian banking groups based on the extent of their operations in terms of their deposit shares in each state and the lending-portfolio mix of economic activities in those states. For empirical analysis, data on seven components of gross domestic product and state gross domestic product for 29 states from 1980–1981 to 2016–2017 were taken. The results reveal that the portfolio variances (risk) of the bank groups have declined in the last three decades. Compared to domestic private banks, the State Bank of India group and nationalised banks seem to have significantly reduced their environmental portfolio variability. Simulations to grasp the reasons for this geographic risk reduction show that structural economic reforms introduced in the early 1990s seem to have contributed more than changes in the banking structure in reducing the portfolio risk of banks.

An Empirical Study on Liquidity and Solvency Performance in ICICI Bank

Liquidity and solvency is the life-belt of every business. In Banking business’ liquidity and solvency is prepare for conflict during the economic crisis. Banking Sector-liquidity and solvency is the epicenter in economic crisis. Globally, the liquidity and solvency played a vital role in managing liquidity and solvency issues of commercial banks. This research paper explores the concepts, analysis of liquidity and solvency in the ICICI Bank. Furthermore, this paper focuses on the liquidity aspects of ICICI Banks towards analyzing whether the ownership has any influence on the liquidity and solvency aspects of the banking structure. Besides, it looks into the unpredictability of RBI’s policies on liquidity like Cash Reserve Ratio, Statutory Liquidity Ratio etc.

From exceptional to normal: changes in the structure of US banking since 1920

A century ago the US commercial banking system was exceptional in two ways. It was by good measure the largest commercial banking system of any country. And it was different from the commercial banking systems of other leading countries in having tens of thousands of independent banks with very few branches rather than the more typical pattern of a far smaller number of banks with many branches. Today, a century later, the US system is more normal than exceptional, dominated by a small number of very large banks with extensive branch systems. This article describes the US banking-structure transition from exceptional to normal. It closes with an interesting contrast of US and European banking developments.