LEARNING OUTCOMES: The course aims to provide students with the tools they need to know how to read the consolidated financial statements of credit and financial intermediaries as well as the documents produced to fulfill the obligations of the third Basel capital agreement with the supervisory authorities (ICAAP, supervisory reports harmonized and non-harmonized) and to external parties (Public disclosure). The course also aims to provide an all-round overview of issues related to the issues of programming and control of financial and credit intermediaries.
KNOWLEDGE AND UNDERSTANDING: At the end of the training the student must have understood aspects of an eminently theoretical nature useful for solving operational problems.
APPLYING KNOWLEDGE AND UNDERSTANDING: The distinctly operational cut of the course must allow the student to have the necessary skills to understand the business reality of an intermediary, by reading his annual report, other documents subject to mandatory disclosure and the main documents of management control.
MAKING JUDGEMENTS: The analysis of a consolidated annual report of a credit intermediary drawn up at the end of the 2018 financial year will allow the student to apply all the knowledge acquired in the classroom, to be able to understand the economic and financial balance sheet, the risks assumed, the assets of his economy . The analysis of a dashboard of management control indicators will allow the assessment of the strategic effectiveness and operating efficiency of the credit intermediary to which those data refer.
COMMUNICATION SKILLS: Both the theoretical and operational part of the course will enable the student to acquire the technical language of the subject and to be able to aspire to managerial tasks both within the credit and financial intermediaries and within the companies that provide consulting services and of revision.
LEARNING SKILLS: In addition to knowing how to read the financial statements of credit intermediaries, the documents subject to mandatory disclosure, those produced to fulfill reporting obligations and internal reports of management control, the student will be able to understand techniques, manuals, scientific publications of dissemination or research that have as their object the reporting of the banks.