Likidite Risklerinin Yönetimi ve Raporlanması: Silikon Vadisi Bankası Örneği

Öz

Likidite sorunları, işletme başarısızlıklarının en önemli nedenlerindendir. Bu risk işletmelerin fonlama yapıları ve aktif kaliteleri ile ilişkili olarak ortaya çıkabilmektedir. Bankacılık sektöründe faaliyet gösteren bir işletmede, fonlamanın ağırlıklı olarak mevduattan oluşması nedeniyle likidite sorunlarının finansal sisteme bulaşma ve toplumsal etkiler yaratma potansiyeli mevcuttur. Bu nedenle bankacılıkta likidite riski yakından takip edilen riskler arasındadır. Yakın zamanda yaşanan Silikon Vadisi Bankası çöküşü, likidite risklerinin analizi açısından önemli dersler sunmaktadır. Bu çalışmada Silikon Vadisi Bankası başarısızlığı bir vaka analizi olarak ele alınmıştır. Makroekonomik politikalardaki değişiklikler piyasaların likiditesi üzerinde etki sahibi oldukça likidite risklerinin takibi önem kazanmaktadır. Genel olarak bankacılık sisteminde likidite riskleri senaryolar üzerinden hesaplanan oranlarla takip edilirken Silikon Vadisi Bankası vakası A.B.D. düzenleyici kuruluşlarının belirli bir büyüklüğün altındaki bankalar için bu takip mekanizmasını kullanmadığını göstermiştir. Diğer taraftan, aktif kalitesinin raporlanmasında finansal raporlama standartlarından kaynaklanan zafiyetler bu takip eksikliği ile birleşince finansal tablo kullanıcıları için likidite risklerinin takibinde güçlüklere sebep olmuştur. Neticede bankacılık sektöründe mevduat sahiplerinin yaratmış olduğu nakit talebi Silikon Vadisi Bankası’nın batışına neden olmuştur. Bu vakadan elde edilen dersler likidite risklerinin aktif bir şekilde yönetimi için yol gösterici olabilir.

Anahtar Kelimeler

• Kurumsal Çöküşler
• Likidite Riski
• Likidite Riski Yönetimi
• Silikon Vadisi Bankası

Managing and Reporting Liquidity Risks: Silicon Valley Bank Case

Öz

Liquidity problems are one of the most important causes of business failures. This risk can appear related to the funding structures and asset quality of the enterprises. In an enterprise operating in the banking sector, liquidity problems have the potential to contaminate the financial system and create social impacts, since funding is mainly composed of deposits. Therefore, liquidity risk in banking is among the risks that are closely monitored. The recent Silicon Valley Bank collapse offers important lessons for analyzing liquidity risks. In this study, the Silicon Valley Bank failure is analyzed as a case study. As changes in macroeconomic policies have an impact on the liquidity of the markets, it becomes important to monitor liquidity risks. In general, the liquidity risks in the banking system are followed with the ratios calculated over the scenarios, while the Silicon Valley Bank case in the USA showed that regulatory agencies do not use this monitoring mechanism for banks below a certain size. On the other hand, the weaknesses arising from financial reporting standards in reporting the asset quality, combined with this lack of monitoring, caused difficulties in monitoring liquidity risks for financial statement users. As a result, the demand for cash created by depositors in the banking sector caused the bankruptcy of Silicon Valley Bank. Lessons learned from this case can guide the active management of liquidity risks.

Anahtar Kelimeler

• Corporate Failures
• Liquidity Risk
• Liquidity Risk Management
• Silicon Valley Bank

Kaynakça

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