Il bank government dopo l’integrazione dei fattori ESG nella regolazione prudenziale europea

The essay analyzes how the introduction of ESG factors can change bank gov- ernment. This process can be caused by market choices, or by the choices of the legislator. Important in this respect is the work of the European Commission on sus- tainability and the idea that banking intermediation should finance the transition to a sustainable economy. The consequences for European regulator mainly concern the management of ESG risks. These steps should find a first regulation after the ap- proval...

I PRINCIPI DI VERIDICITÀ E CORRETTEZZA E LE RETTIFICHE DEI VALORI DEI CREDITI DETERIORATI DEI BILANCI BANCARI

In the current system of bank accounting law, it is not possible to apply only the rules for valuing items and not also the general principles of financial statements for some balance sheet items, putting the imperativeness of the latter rules to the test. In the light of the current regulations, the budgetary rules are applied simultaneously. The general principles are certainly addressed to the drafters of the financial statements, as mentioned, and provide indications to the judge who must...

I requisiti degli strumenti di capitale primario di classe 1 Appunti per uno studio del capitale delle banche

The need for stability in the financial and economic system arising from the outcome of the most significant of the recent financial crises was the premise for the regulation of banking capital developed by the Basel Committee. In a short time, to respond to similar needs, the European legislator has profoundly renewed the European banking regulation with the result of creating the Single Rulebook. A significant part of this harmonization tool is entrusted to Regulation 575/2013 on prudential...

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