Finantsstressitest

Finantsstressitest is a simulation exercise used to assess how a financial institution, a financial system, or an economy would perform under adverse macroeconomic conditions. Its aim is to stress capital, liquidity, and earnings, identify vulnerabilities, and inform risk management and supervisory decisions. Banks, central banks, and regulators commonly conduct these tests.

Methodology involves designing macroeconomic scenarios (such as a recession, sharp drop in asset prices, or funding stress) and tracing how shocks propagate through balance sheets and income statements. Scenarios feed into models that estimate credit losses, revenue reductions, liquidity gaps, and capital ratios. Tests can be top-down, where the regulator drives assumptions, or bottom-up, where banks run their own models. Horizons typically range one to three years.

Types include macroprudential stress tests, which assess systemic risk, and idiosyncratic tests focused on a single institution. Cross-border tests may analyse contagion effects. In the European Union and abroad, stress tests are often coordinated by authorities such as the European Central Bank, the European Banking Authority, and the U.S. Federal Reserve, though practices vary by jurisdiction.

Results inform capital planning, liquidity strategy, risk appetite, and supervisory actions. They support decision-making but depend on scenario realism, model assumptions, and data quality.