REPORTING E CONTROLLO DEGLI INTERMEDIARI FINANZIARI
(objectives)
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.
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Code
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18487 |
Language
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ITA |
Type of certificate
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Profit certificate
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Credits
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8
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Scientific Disciplinary Sector Code
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SECS-P/07
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Contact Hours
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48
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Type of Activity
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Core compulsory activities
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Teacher
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CIMINI Riccardo
(syllabus)
1) The annual report of credit and financial intermediaries: evolution and information revolution 2) The structure of the Bank of Italy Circular 262 and of the Provision on financial entities’ annual report 3) The balance sheet layout of credit and financial intermediaries 4) The operational issues relating to the formation of the consolidated balance sheet 5) The traditional income statement format of credit and financial intermediaries 6) Accounting for hedging derivatives (study of the effects of hedge accounting on the main balance sheet and income statement items) 7) The statement of comprehensive income and the accounting of the reclassification adjutments of the components of the comprehensive income statement (OCI) that allow for reversal to the traditional income statement 8) The cash flow statement and the statement of changes in equity 9) Part E of the Notes to the Financial Statements: risks and hedging policies in accounting and prudential consolidation 10) Part F of the Notes to the Financial Statements and the Prospectus for Changes in Regulatory Capital 11) Risks and minimum capital requirements (Pillar 1), ICAAP, ILAAP, SREP (Pillar 2) and Disclosure to the public (Pillar 3) 12) Harmonized and non-harmonized reporting obligations
(reference books)
Cimini R. (2021). Il Sistema di Bilancio degli Enti Creditizi e Finanziari. Schemi, Principi Contabili e Obblighi Segnaletici (III edizione). CEDAM Cimini R. (2021). Le nuove disposizioni di vigilanza per le società di natura finanziaria: considerazioni di ordine aziendale alla luce della letteratura di riferimento. Giappichelli Editore, XII-234 Materiale didattico disponibile sulla pagina web del corso.
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Dates of beginning and end of teaching activities
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From to |
Delivery mode
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Traditional
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Attendance
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not mandatory
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Evaluation methods
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Oral exam
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Teacher
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PELLICCIA CLAUDIA
(syllabus)
1) The annual report of credit and financial intermediaries: evolution and information revolution 2) The structure of the Bank of Italy Circular 262 and of the Provision on financial entities’ annual report 3) The balance sheet layout of credit and financial intermediaries 4) The operational issues relating to the formation of the consolidated balance sheet 5) The traditional income statement format of credit and financial intermediaries 6) Accounting for hedging derivatives (study of the effects of hedge accounting on the main balance sheet and income statement items) 7) The statement of comprehensive income and the accounting of the reclassification adjutments of the components of the comprehensive income statement (OCI) that allow for reversal to the traditional income statement 8) The cash flow statement and the statement of changes in equity 9) Part E of the Notes to the Financial Statements: risks and hedging policies in accounting and prudential consolidation 10) Part F of the Notes to the Financial Statements and the Prospectus for Changes in Regulatory Capital 11) Risks and minimum capital requirements (Pillar 1), ICAAP, ILAAP, SREP (Pillar 2) and Disclosure to the public (Pillar 3) 12) Harmonized and non-harmonized reporting obligations
(reference books)
Cimini R. (2021). Il Sistema di Bilancio degli Enti Creditizi e Finanziari. Schemi, Principi Contabili e Obblighi Segnaletici (III edizione). CEDAM Cimini R. (2021). Le nuove disposizioni di vigilanza per le società di natura finanziaria: considerazioni di ordine aziendale alla luce della letteratura di riferimento. Giappichelli Editore, XII-234
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Dates of beginning and end of teaching activities
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From to |
Delivery mode
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Traditional
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Attendance
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not mandatory
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Evaluation methods
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Oral exam
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