ASSESSMENT OF BANKING ASSETS ON FINANCIAL RISK MANAGEMENT - ALBANIAN CASE

Adriatik Kotorri, Mirela Miti and Ingrit Konomi
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Adriatik Kotorri: Faculty of Economy, Tirana University
Mirela Miti: Faculty of Economy, Tirana University
Ingrit Konomi: Faculty of Economy, Tirana University

Annals - Economy Series, 2014, vol. 1, 314-318

Abstract: Recognizing the asset value dynamics volatility of the financial institutions and the importance of its recognition both for financial reporting purposes and risk management effect, this paper aims to provide a practical model for the assets and financial institutions evaluation especially banks. It also aims to present a model to measure the value of banking assets for the purposes of risk management as an opportunity to identify in an early moment the banking risks. The paper develops the bank assets assessment forms and the basis of mathematical modeling of this assessment in general. He identifies also the evaluation factors as for example time to maturity, interest rate market for the assets (YTM), the interest rate agreed, the early repayment of the loan, interest ceilings and floors, off-balance sheet treatment, etc.

Keywords: Value; risk; fair value; economic value; assets. (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2014:v:1:p:314-318

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