Acordos de Basileia I II e III: o que são e diferença

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Com o objetivo de evitar crises financeiras, o Banco Central do Brasil tem adotado, nas últimas décadas, diversos mecanismos visando a compatibilizar as normas do Sistema Financeiro Nacional com os requisitos emanados dos chamados Acordos de Capital da Basileia, que estabelecem regras do Banco de Compensações Internacionais (BIS, na sigla em inglês) para assegurar a estabilidade financeira internacional.

https://www.bcb.gov.br/estabilidadefinanceira/recomendacoesbasileia

Basileia I: obriga os bancos a terem uma reserva de capital. (Capital mínimo de 8% – Índice de Basileia)

Basileia II: obriga os bancos a avaliarem os riscos individualmente para cada cliente.

               3 Pilares

               1: critérios para o cálculo dos requerimentos mínimos de capital (riscos de crédito, mercado e operacional); 

               2: princípios de supervisão para a revisão de processos internos de avaliação da adequação de capital… 

               3: incentivo à disciplina de mercado por meio de requerimentos de divulgação ampla de informações relacionadas aos riscos assumidos pelas instituições.

Basileia III: obriga os bancos a terem ainda mais reservas de capital.

Objetivos de Basileia III​

Resposta regulatória global à crise internacional de 2007/2008.

Principais inovações:

               Elevação da qualidade e quantidade do capital regulatório

               Aperfeiçoamento dos fatores para a ponderação de ativos pelo risco

​               Introdução dos buffers (colchões) de capital para conservação e contracíclico

​               Novos requerimentos de liquidez e alavancagem

               Requisitos prudenciais para as instituições sistêmicas

Objetivo: fortalecimento da capacidade de as instituições financeiras absorverem choques provenientes do próprio sistema financeiro ou dos demais setores da economia, reduzindo o risco de propagação de crises financeiras para a economia real, bem como eventual efeito dominó no sistema financeiro em virtude de seu agravamento. ​

CEBRASPE (2011):

QUESTÃO ERRADA: O Brasil, em 2011, implementou integralmente o Acordo de Basileia III, diferentemente da adoção do Acordo de Basileia II, que seguiu um processo gradual.

Acordo de Basileia III entrou efetivamente em vigor no Brasil em 1º de outubro de 2013. A data marca o início de uma longa fase de transição para os novos padrões prudenciais fixados pelo Comitê de Basileia, fase esta que deve ser concluída integralmente somente em 2022.

FGV (2018):

QUESTÃO CERTA: O acordo da Basileia tem sido um importante instrumento de regulação bancária prudencial, visando especialmente fazer frente ao risco do sistema financeiro mundial. Inicialmente, o Basileia I, divulgado em 1988, teve como objetivo criar exigências mínimas de capital para instituições financeiras como forma de fazer face ao risco de crédito. Em 2004, foi revisto e divulgado o Basileia II, com o objetivo de buscar uma medida mais precisa dos riscos incorridos pelos bancos internacionalmente ativos. A partir de 2010, os países passaram a implementar o Basileia III, como parte de um movimento contínuo de aprimoramento da estrutura prudencial aplicável às instituições financeiras.
Sobre o Basileia III, analise as afirmativas a seguir.

I. Procura reduzir o risco das variações dos preços dos títulos, e consequentemente o risco de mercado, mediante o controle das bolhas especulativas pelos Bancos Centrais.

II. Busca ampliar a qualidade do capital regulatório, além de requerer montantes superiores de capital, principalmente das parcelas com maior capacidade de absorver perdas.

III. Introduziu na regulação os pilares de definição do capital mínimo para bancar o risco de crédito, de mercado e operacional, aprimorou a supervisão bancária e estabeleceu regras para disciplina de mercado.

IV. Visa ao aperfeiçoamento da capacidade das instituições financeiras absorverem choques provenientes do próprio sistema financeiro ou dos demais setores da economia, reduzindo o risco de transferência de crises financeiras para a economia real.

Está correto somente o que se afirma em: II e IV.

BASILEIA I: reduzir risco das variações dos preços + controle da especulação

BASILEIA II: CAPITAL MINIMO + aprimorou SUPERVISÃO

BASILEIA III: AUMENTOU CAPITAL MÍNIMO + APERFEIÇOAMENTO + Introdução dos buffers (colchões) de capital para conservação e contracíclico;

CESGRANRIO (2018):

QUESTÃO CERTA: Com o objetivo de evitar crises financeiras, o Banco Central do Brasil tem adotado, nas últimas décadas, diversos mecanismos visando a compatibilizar as normas do Sistema Financeiro Nacional com os requisitos emanados dos chamados Acordos de Capital da Basileia, que estabelecem regras do Banco de Compensações Internacionais (BIS, na sigla em inglês) para assegurar a estabilidade financeira internacional. Desde o final da década de 1980, foram emitidos os Acordos da Basileia I (1988), Basileia II (2004) e Basileia III (2010). No caso do Acordo da Basileia III, concebido após a crise financeira global de 2008, as normas introduzidas e já implementadas pelo Banco Central do Brasil foram ainda mais rígidas, porque: adotaram maiores exigências adicionais de capital principal, incluindo procedimentos para o cálculo da parcela dos ativos ponderados pelo risco referente às exposições ao risco de crédito.

CESGRANRIO (2007):

QUESTÃO CERTA: O Acordo de Basiléia II, relativo à regulamentação prudencial do sistema financeiro, propõe uma alocação específica de capital para a cobertura do risco operacional dos bancos. Sobre o risco operacional, pode-se afirmar que: decorre da possibilidade de perdas devido a falhas humanas, nos computadores, nos processo internos, ou a fraudes.

CESGRANRIO (2011):

QUESTÃO CERTA: O Acordo de Basileia de 1988, firmado no âmbito do BIS (Bank for International Settlements), teve como objetivo estabelecer: normas prudenciais para as instituições financeiras.

CESGRANRIO (2014):

QUESTÃO CERTA: O Acordo de Basileia é um tratado de intenções entre os bancos centrais no sentido de estabelecer regras prudenciais mínimas para as atividades bancárias. Essas regras dizem respeito ao: requisito mínimo de patrimônio, tendo em vista o total e a qualidade dos ativos do banco.

CEBRASPE (2022):

QUESTÃO ERRADA: Com a implementação do Acordo de Basileia III, os bancos passaram a alocar capital para a cobertura de operações e títulos sujeitos à variação das taxas de juros.

CESGRANRIO (2009):

QUESTÃO CERTA: Um aspecto importante da regulação prudencial dos bancos, consagrado no Acordo de Basileia, de 1988, é: tornar o requisito mínimo de capital próprio proporcional ao risco ponderado das operações ativas dos bancos.

Em 1988 o Comitê de Supervisão Bancária da Basiléia (BCBS) divulgou o primeiro Acordo de Capital de Basiléia conhecido como Basiléia I, com o objetivo de criar exigências mínimas de capital para instituições financeiras, como forma a fazer face ao risco de crédito.

A partir do acordo da Basileia I, o requerimento de capital passou a ser baseado em risco, estabelecendo que os requerimentos mínimos de capital devem ser alinhados às expectativas de perda econômica de cada instituição.

CESGRANRIO (2011):

QUESTÃO CERTA: O Acordo de Basileia, assinado por muitos países, visa a: regular prudencialmente os sistemas financeiros.

FUNDATEC (2015):

QUESTÃO CERTA: Em 2004, o Comitê de Basileia na Suíça estabeleceu o Segundo Acordo, também conhecido como Basileia II, onde definiu os Pilares de sustentabilidade do sistema financeiro mundial. Esses Pilares fazem referência a:

I. Capital Mínimo.

II. Supervisão Bancária.

III. Transparência.

IV. Conjuntura Econômica Mundial.

V. Comunicação.

VI. Ouvidoria.

VII. Spreads Bancários.

Quais estão corretas? Apenas I, II e III.

Capital Mínimo -> Pilar I – fortalecimento da estrutura de capitais das instituições; 
Supervisão Bancária -> Pilar II – estímulo à adoção das melhores práticas de gestão de riscos, e; 
Transparência-> Pilar III – redução da assimetria de informação e favorecimento da disciplina de mercado. 

CESGRANRIO (2010):

QUESTÃO CERTA: No Brasil, a supervisão bancária acompanha o ritmo da evolução do mercado financeiro e, conforme recomendação do Acordo da Basileia II, migrou de uma ótica prescritiva para outra, de natureza prudencial, transitando de uma postura reativa para uma proativa, com base em três pilares. Quais são os três pilares que norteiam o Acordo da Basileia II? Necessidades mínimas de capital, revisão de supervisão da suficiência de capital conforme o perfil de risco da instituição e disciplina de mercado.

O Acordo de Capital da Basiléia II, mais complexo e extenso que o anterior, tem o objetivo de dar maior solidez ao sistema financeiro mundial.

As principais mudanças estão na substituição da padronização generalizada, por um enfoque mais flexível, dando ênfase nas metodologias de gerenciamento de risco dos bancos, na supervisão das autoridades bancárias e no fortalecimento da disciplina de mercado.

A nova estrutura pretende alinhar a avaliação da adequação de capital, de forma customizada, aos principais elementos dos riscos bancários e fornecer incentivos aos bancos para aumentar suas capacidades de mensuração e administração dos riscos. Com isso, o Novo Acordo, por ser mais sensível ao risco que os bancos assumem, implica que o capital requerido vai variar de acordo com sua maior ou menor propensão ao risco. Esta nova proposta está calcada em 3 importantes “pilares”:

Primeiro Pilar: 

“Capital Mínimo Requerido”

Estabelece o requisito mínimo de capital que as entidades devem manter para fazer frente aos riscos de crédito, de mercado e operacional . Tal requisito é conhecido como Índice de Basiléia. Foram mantidos a definição de capital considerado para fins regulatórios e o requisito mínimo de 8% do capital para ativos ponderados por risco.

Segundo Pilar: 

“Revisão no Processo de Supervisão”

O supervisor passa a ser o responsável por avaliar como os bancos estão estimando a adequação de suas necessidades de capital em relação aos riscos assumidos. A nova proposta sublima a importância dos administradores dos bancos desenvolverem um eficiente gerenciamento de risco e um processo interno de mensuração de capital de acordo com o perfil de risco e controle de sua instituição. Esses processos internos serão submetidos à aprovação da Supervisão Bancária, podendo haver interferência quando necessário.

Terceiro Pilar: 

“Disciplina de Mercado”

Estimular maior disciplina do mercado através do aumento da transparência dos bancos, para que os agentes de mercado sejam bem informados e possam entender melhor o perfil de risco dos bancos.

http://www.andima.com.br/publicacoes/arqs/2001_basileia.pdf   

CEBRASPE (2021):

QUESTÃO CERTA: A respeito da internalização da regulação bancária internacional adotada pelo Brasil, julgue os itens subsecutivos.

I O acordo de Basileia II aumentou a exigência de capital dos bancos para fazer frente aos riscos incorridos.

II A autoridade monetária nacional, como instrumento de política econômica, poderá reduzir a carga de capital exigida pelo acordo de Basileia para algumas operações de crédito bancário.

III As deliberações do Comitê de Supervisão Bancária de Basileia têm força de lei.

IV O risco operacional está excluído dos riscos com foco primordial das ações de supervisão bancária.

Estão certos apenas os itens: I e II.

CEBRASPE (2013):

QUESTÃO ERRADA: Somente com o Basileia III, os bancos passaram a alocar capital próprio para cobertura do risco de mercado.

 O Acordo de Basileia corresponde a uma série de medidas que têm por objetivo reforçar a solidez e a estabilidade do sistema bancário internacional e minimizar as desigualdades competitivas entre os bancos internacionalmente ativos, assim como: definir mecanismos para mensuração do risco de crédito e estabelecer a exigência de capital mínimo para suportar esses riscos. 

Realizado em julho de 1988, o 1º Acordo de Basileia se baseou em três conceitos: 

(i) Capital Regulatório – montante de capital próprio alocado para cobertura de riscos; 

(ii) Fatores de Ponderação de Risco de Ativos – a exposição a risco de crédito é considerada diferentemente por cada tipo de crédito; e (iii) Índice Mínimo de Capital para Cobertura do Risco de Crédito – resultado entre o capital regulatório e os ativos ponderados pelo risco. 

FONTE:http://www.congressousp.fipecafi.org/web/artigos132013/113.pdf

CESGRANRIO (2008):

QUESTÃO CERTA: O Acordo de Basiléia II, relativo à regulamentação prudencial do sistema financeiro, propõe uma alocação específica de capital para a cobertura do risco operacional dos bancos. Sobre o risco operacional, pode-se afirmar que: decorre da possibilidade de perdas devido a falhas humanas, nos computadores, nos processos internos, ou a fraudes.

CEBRASPE (2013):

QUESTÃO CERTA: A inovação trazida pelo acordo de Basileia II consiste no aumento da exigência de capital dos bancos em face dos riscos incorridos.

Mais precisamente, a inovação foi o aumento da exigência de capital em função do risco operacional.

FCC (2006):

QUESTÃO CERTA: O Acordo de Basiléia foi assinado em 1998 e seu principal objetivo era o de regular a solvência das instituições financeiras por meio do aumento dos limites mínimos de capital próprio em função do total de aplicações de ativos de risco.

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CESGRANRIO (2018):

QUESTÃO CERTA: Os diversos Acordos de Basilea (I, II, III), que começaram a ocorrer desde o estabelecimento do Comitê de Basilea para a Supervisão dos Bancos, visam à segurança do sistema bancário no mundo. Esses acordos determinam: requisitos mínimos de capital próprio e de liquidez dos bancos, relativamente ao total e aos tipos de operações bancárias.

CEBRASPE (2013):

QUESTÃO ERRADA: Entre os países do bloco BRICS, o Brasil é o único que não cumpriu as exigências dispostas nos acordos de Basileia I e II.

CESGRANRIO (2010):

QUESTÃO CERTA: O Brasil, que possuía uma supervisão bancária rigorosa e bem aderente ao Acordo da Basileia II, foi menos afetado pela última crise econômica mundial. Isso se deu porque os princípios adotados no Brasil envolveram uma supervisão eminentemente: focada no risco, na supervisão contínua e na transparência.


São os 3 pilares da Basileia II:

– Capital mínimo requerido: serve para cobrir possíveis riscos

– Revisão no processo de supervisão

– Disciplina do mercado: deve haver mais transparência

CESGRANRIO (2010):

QUESTÃO CERTA: O novo acordo da Basileia, aprovado em 2004, amplia o conceito de adequação de capital. A nova estrutura estabelece que a adequação de capital seja alicerçada em três Pilares: Pilar 1, composto pelos requerimentos de capital propriamente ditos; Pilar 2, a revisão, pela autoridade supervisora, da adequação de capital de cada instituição individualmente; e Pilar 3, atribuindo à divulgação de informações a à transparência o importante papel de fomentar incentivos de mercado na verificação e valorização de níveis de risco. No chamado acordo de Basilleia II, o Pilar 1 estabelece que o capital mínimo requerido será encontrado pela divisão do capital regulamentar pela soma das seguintes parcelas: Ativos ponderados pelo risco (APR) de crédito + 12,5% x (Risco de mercado + Risco operacional)

Uma das principais mudanças no Acordo da Basileia II (em relação ao I) foi na forma de calcular os riscos. A nova estrutura apresentou duas opções para medição do risco e passou a requerer capital para o risco operacional. Pelo segundo pilar, veio à exigência dos bancos possuírem sólidos processos internos. O terceiro pilar buscou estimular a disciplina de mercado através uma maior divulgação das informações bancárias em relação a metodologias e procedimentos.

CEBRASPE (2014):

QUESTÃO ERRADA: As deliberações do Comitê de Supervisão Bancária de Basileia possuem força de lei.

Comitê de supervisão bancária de Basileia não é uma autoridade e sim uma organização e não possui força de lei.

CEBRASPE (2013):

QUESTÃO ERRADA: Conforme recomendação do BACEN, em base às orientações dos acordos de Basileia, a gestão eficaz de capital de uma instituição financeira exige testes de estresse, relatórios regulares e aplicação de processo interno de avaliação da adequação de capital – ICAAP.

A questão mencionou “relatórios regulares”, sendo que o texto da Resolução 3.988 diz, em seu art. 4°, inciso 5°, “relatórios gerenciais periódicos…”.

CEBRASPE (2021):

QUESTÃO CERTA: O Acordo de Basileia II implementou a exigência de capital dos bancos para fazer frente ao risco operacional.

CESGRANRIO (2008):

QUESTÃO CERTA: O processo de globalização financeira aumenta a exposição do sistema financeiro internacional à especulação desestabilizadora e à manipulação, e exige medidas fiscalizadoras e regulatórias de abrangência global. O Novo Acordo de Basiléia (Basiléia II), decorrente desta necessidade, NÃO enfatiza

A) a atuação dos bancos centrais como emprestadores de última instância.

B) a transparência das instituições financeiras, em termos de fornecimento de dados e informações.

C) as necessidades mínimas de capital para cobrir os riscos.

D) o desenvolvimento de processos internos nas instituições financeiras para avaliar e gerenciar corretamente os riscos.

E) os gastos de capital com o risco operacional, ou seja, risco decorrente das possíveis perdas devido às panes dos computadores, falhas humanas, etc.

Em 2004, o Comitê de Supervisão Bancária da Basiléia (BCBS) divulgou revisão do Basiléia I (divulgado em 1988), ou seja, o Basiléia II com o objetivo de buscar uma medida mais acurada dos vários riscos incorridos pelos bancos internacionalmente ativos.

Esse acordo tem como base 3 pilares mutuamente complementares, que são:

– Pilar 1: requerimentos mínimos de capital (LETRA C) para os riscos de crédito, operacional (LETRA E) e de mercado;

– Pilar 2: revisão pela supervisão do processo de avaliação da adequação de capital dos bancos;

– Pilar 3: disciplina de mercado, ou busca do aprimoramento do disclosure (transparência (LETRA B) da instituição em relação a seus dados e informações que possam ser de interesse da sociedade).

A LETRA D trata de gerenciamento de riscos, que apesar de não ser propriamente um dos pilares do Basiléia 2 é uma das bases dos Acordos de Basiléia que visam administrar o risco de crédito através da adoção de exigências mínimas de reserva de capital.

INAZ do Pará (2014):

QUESTÃO CERTA: São recomendações estabelecidas pelo Acordo de Basileia III, emitido em 16 de Dezembro de 2010, exceto:

A) Implementação do índice de endividamento, exigindo o mínimo efeito na estrutura de capital.

B) Composição do capital de forma mais rigorosa.

C) Exigência de uma quantidade mínima de liquidez para as instituições financeiras.

D) Criação de duas modalidades de capital para absorção de perdas, a primeira voltada a momentos de estresse e a segunda a modificações no ambiente macroeconômico.

E) Aumento nos níveis de transparência dos elementos da composição do capital.

O arcabouço das recomendações conhecidas como “Basileia III” é a resposta à crise financeira internacional de 2007/2008. Divulgado pelo Comitê de Basileia a partir de 2010, as novas recomendações têm como objetivo o fortalecimento da capacidade de as instituições financeiras absorverem choques provenientes do próprio sistema financeiro ou dos demais setores da economia, reduzindo o risco de propagação de crises financeiras para a economia real, bem como eventual efeito dominó no sistema financeiro em virtude de seu agravamento. ​

Resposta regulatória global à crise internacional de 2007/2008. Principais inovações:

– Elevação da qualidade e quantidade do capital regulatório

– Aperfeiçoamento dos fatores para a ponderação de ativos pelo risco

​- Introdução dos buffers (colchões) de capital para conservação e contracíclico

​- Novos requerimentos de liquidez e alavancagem

– Requisitos prudenciais para as instituições sistêmicas

Fonte: https://www.bcb.gov.br/estabilidadefinanceira/recomendacoesbasileia

CEBRASPE (2016):

QUESTÃO ERRADA: Os bancos brasileiros passaram a alocar capital próprio para cobertura do risco de mercado após a publicação do Acordo Internacional de Basileia III.

Desde do primeiro acordo de basiléia em 1988 ocorre a exigência de patrimônio líquido, ou seja, a quantidade de capital mínimo para cada operação segundo o grau de risco.

CEBRASPE (2018):

QUESTÃO CERTA: A exigência de capital regulatório relacionado ao risco de perdas financeiras decorrentes de falhas ou inadequação de pessoas, processos ou sistemas foi incorporada ao chamado Acordo de Basileia, em seu pilar I, quando da divulgação de sua revisão, conhecida como Basileia II.

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