{"id":1712,"date":"2024-01-17T04:03:54","date_gmt":"2024-01-17T04:03:54","guid":{"rendered":"https:\/\/bankfin.unipi.gr\/mastersbankfin\/?post_type=courses&#038;p=1712"},"modified":"2024-01-17T04:04:27","modified_gmt":"2024-01-17T04:04:27","slug":"accounting-for-financial-institutions-and-financial-instruments","status":"publish","type":"courses","link":"https:\/\/bankfin.unipi.gr\/mastersbankfin\/en\/courses\/accounting-for-financial-institutions-and-financial-instruments\/","title":{"rendered":"Accounting for Financial Institutions and Financial Instruments"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1712\" class=\"elementor elementor-1712\">\n\t\t\t\t<div class=\"elementor-element elementor-element-302f8fb e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"302f8fb\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-048e008 elementor-widget elementor-widget-heading\" data-id=\"048e008\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 29-01-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Accounting for Financial Institutions and Financial Instruments<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efe883b elementor-widget elementor-widget-text-editor\" data-id=\"efe883b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 29-01-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span style=\"color: #ffc747;\"><b>Full Time<\/b><\/span>\/\/ 3rd Semester, Course Code: <strong>\u039c\u0395\u03a7\u03a1\u0397336<\/strong><\/p><p><span style=\"color: #00ffff;\"><strong>Part Time<\/strong><\/span> \/\/ 3rd Semester, Course Code: <strong>\u039c\u0395\u03a7\u03a1\u0397-\u039c336<\/strong><\/p><p><strong>Credits:<\/strong>\u00a0<strong>6<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b896b0a e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"b896b0a\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73d33e4 elementor-widget elementor-widget-n-accordion\" data-id=\"73d33e4\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1210\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1210\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> Course Description in .pdf <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1210\" class=\"elementor-element elementor-element-f9a6f86 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"f9a6f86\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6085a3d elementor-widget elementor-widget-button\" data-id=\"6085a3d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xs\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Full Time Course Description (Greek)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed7ddee elementor-widget elementor-widget-button\" data-id=\"ed7ddee\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xs\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Full Time Course Description (English)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4be5d78 elementor-widget elementor-widget-button\" data-id=\"4be5d78\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xs\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Part Time Course Description (Greek)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5abc4bf elementor-widget elementor-widget-button\" data-id=\"5abc4bf\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xs\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Part Time Course Description (English)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ce5584 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"2ce5584\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d8a10c3 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"d8a10c3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fc0e8a1 elementor-widget elementor-widget-heading\" data-id=\"fc0e8a1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Learning Outcomes<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e17b2f elementor-widget elementor-widget-text-editor\" data-id=\"5e17b2f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Teaching Results<\/strong><\/p>\n<p>The purpose of this module is to provide participants with the necessary theoretical knowledge and techniques for:<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li>the basic concepts of accounting for financial instruments, frequently found in the financial statements of banks and financial institutions.<\/li>\n<li>understanding the nature and particularities of banking institutions&rsquo; accounting system, as well as Leasing for lessees.<\/li>\n<li>the analysis and interpretation of the factors that contribute and play a catalytic role in drawing up their financial statements.<\/li>\n<li>Drawing of useful information and conclusions necessary in decision-making.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>The module material is developed based on International Financial Reporting Standards &ndash; IFRS) and the basic Standards covered by the module are FRS 9 &ndash; Financial Instruments, Recognition and Measurement; IAS 32 &ndash; Financial Instruments: Presentation; and IFRS16 &ndash; Leasing.&nbsp;<\/p>\n<p><strong>At the end of the semester the students should be able to:<\/strong><\/p>\n<ul>\n<li><strong>&nbsp;<\/strong>Acknowledge which IAS and IFRS associate with different types of financial instruments.<\/li>\n<li>Select an appropriate measurement method for specific financial instruments, and understand the measurement choices given by the Standards, when such choices exist, as well as the effect of these choices on reported financial statements, and especially the financial position and the comprehensive income of the firm.<\/li>\n<li>Understand the principles of recognition and measurement after initial recognition, and derecognition for financial instruments and their different measurement categories, as well as the effect of these events in respect to reported financial statements.<\/li>\n<li>Record using journal entries and T accounts of accounting events related to the recognition and measurement <strong>after<\/strong> initial recognition for financial instruments.<\/li>\n<li>Understand the basic problems and practical challenges that may occur in the everyday business world regarding the recognition and measurement after initial recognition for financial instruments and what is the side-effect in respect to financial statements.<\/li>\n<li>Understand the degree of discretion that exists for corporate managers about recognition and measurement post-initial recognition for financial instruments while bearing the responsibility of validation\/verification.<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ceabe2d elementor-widget elementor-widget-heading\" data-id=\"ceabe2d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">General Competences<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-627259e elementor-widget elementor-widget-text-editor\" data-id=\"627259e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>Searching, analysis and synthesis of financial data and relevant information.<\/li>\n<li>Critical thinking on scientific topics related to the content of the module, relevant decision-making.<\/li>\n<li>Development of analytical and synthetic thinking, ability for autonomous work.<\/li>\n<li>Working in an international environment, understanding the challenges of applying accounting rules in an international environment.<\/li>\n<li>Working in a multidisciplinary environment, collaborating with scholars of closely related scientific fields.<\/li>\n<li>Production of creative and deductive thinking and critical reasoning.<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5723ed elementor-widget elementor-widget-heading\" data-id=\"c5723ed\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Course Content<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7bb008 elementor-widget elementor-widget-text-editor\" data-id=\"e7bb008\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>Financial instruments: Introduction, applicable Standards, and definitions.<\/li>\n<li>Classification of financial instruments by their issuer into equity or debt instruments based on IAS 32 &ndash; Financial Instruments: Presentation.<\/li>\n<li>Accounting recognition and measurement for financial assets and liabilities; debt, equity, derivative instruments; SPPI (solely payments for principal and interest) test &ndash; based on IFRS 9 &ndash; Financial Instruments, recognition, and measurement.<\/li>\n<li>Basic differences between IFRS9 and the previous standard on financial instruments IAS 39.<\/li>\n<li>IFRS 9 after 1.1.2018 adjustments (and\/or afterwards)<\/li>\n<li>Bookkeeping (journalising, use of T accounts) for accounting events related to financial instruments: measurement at fair value through profit and loss\/at fair value through other comprehensive income, measurement at amortised cost.<\/li>\n<li>Expected loss model, impairment losses for financial instruments.<\/li>\n<li>Accounting for compound instruments, convertible bonds, split accounting: separation of convertible debt into its debt and equity components.<\/li>\n<li>Disclosures relevant to financial instruments, IFRS 7 -Financial Instruments: Disclosures.<\/li>\n<li>Accounting for leasing, IAS7 vs IFRS 16 &#8211; Leasing.<\/li>\n<li>IAS 37 Provisions, Contingent Liabilities and Contingent Assets<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88fceb5 elementor-widget elementor-widget-heading\" data-id=\"88fceb5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Student Performance Evaluation<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-471d645 elementor-widget elementor-widget-text-editor\" data-id=\"471d645\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The evaluation process is in the language that the course is taught (Greek or English) and consists of:<\/p>\n<p>I. Compulsory written final examination at the end of the semester (weighting factor 70% at least) which may includes:<\/p>\n<ul>\n<li>Multiple choice questionnaires<\/li>\n<li>Open-ended questions<\/li>\n<li>Problem solving<\/li>\n<li>Oral examination<\/li>\n<\/ul>\n<p>Evaluation criteria: correctness, completeness, clarity<\/p>\n<p><strong>II. Optional written exam or essay<\/strong> during the semester (weighting factor 30%) which may includes:<\/p>\n<ul>\n<li>Multiple choice questionnaires<\/li>\n<li>Open-ended questions<\/li>\n<li>Problem solving<\/li>\n<li>Essay\/report<\/li>\n<li>Oral examination<\/li>\n<\/ul>\n<p>Evaluation criteria: correctness, completeness, clarity<\/p>\n<p>Special learning difficulties:<\/p>\n<p>Students with special learning difficulties in writing and reading (as they are certified and characterized by a competent body) are examined based on the procedure provided by the Department.<\/p>\n<p>Specifically-Defined Criteria:<\/p>\n<p>The evaluation criteria are made known during the first lesson and are clearly stated on the course website and the Open e-class platform. The students are allowed to see their exam paper after its grading (during the announced office hours) and receive explanations about the grade they received.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a03414 elementor-widget elementor-widget-heading\" data-id=\"6a03414\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bibliography<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6d8e9b elementor-widget elementor-widget-text-editor\" data-id=\"f6d8e9b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Suggested Bibliography<\/strong><\/p><ul>\n<li>Module material uploaded on Eclass<\/li>\n<li>Kontos, G. (2019), Accounting for Banks and Leasing Companies, Factoring &kappa;&alpha;&iota; Forfaiting3rd Edition Diplografia Editions<\/li>\n<li>Kieso, Wegandt, Warfielfd, (2018), Intermediate Accounting, IFRS Edition, Third Edition, Wiley Edition<\/li>\n<li>Alexander\/Britton\/Jorissen\/Hoogendoorn\/van Mourik (2017), International Financial Reporting and Analysis, Cengage, 7th Edition.<\/li>\n<li>Stolowy\/Ding (2015), Financial Accounting and Reporting &ndash; A global perspective, Cengage, 5th Edition.<\/li>\n<li>Picker\/Clarck\/Dunn\/Kolitz\/Livne\/Loftus\/van der Tas (2016), Applying International Financial Reporting Standards, Wiley, 4th Edition.<\/li>\n<\/ul>\n<p><strong>Related Academic Journals<\/strong><\/p><ul>\n<li>Acharya, V.V., and Ryan, S.G. (2016). Banks&rsquo; financial reporting and financial system stability, Journal of Accounting Research, 54(2), 277-340.<\/li>\n<li>Amel-Zadeh, A., Barth, M., and Landsman, W.R. (2017). The contribution of bank regulation and fair value accounting to procyclical leverage, Review of Accounting Studies, 22(3), 1423-1454.<\/li>\n<li>Bhat, G., and Ryan, S.G. (2015). The impact of risk modeling on the market perception of banks&rsquo; estimated fair value gains and losses for financial instruments, Accounting, Organizations, and Society, 46, 81-95.<\/li>\n<li>Bierey, M., and Schmidt, M. (2017). Banks&rsquo; use of accounting discretion and regulatory intervention: The case of European banks&rsquo; impairments on Greek government bonds, The International Journal of Accounting, 52(2), 122-141.<\/li>\n<li>Boulland, R., Lobo, G.J., and Paugam, L. (2019). Do investors pay sufficient attention to banks&rsquo; unrealized gains and losses on available-for-sale securities? European Accounting Review, published online ahead of print.<\/li>\n<li>Dong, M., and Zhang, X.-J. (2018). Selective trading of available-for-sale securities: Evidence from U.S. commercial banks, European Accounting Review, 27(3), 467-493.<\/li>\n<li>Fiechter, P. (2011). Reclassification of financial assets under IAS 39: Impact on European banks&rsquo; financial statements, Accounting in Europe, 8(1), 49-67.<\/li>\n<li>Teixeira Lopes, P., and Lima Rodrigues, L. (2007). Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange, The International Journal of Accounting, 42(1), 25-56.<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1bb2a30 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"1bb2a30\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f228a10 elementor-widget elementor-widget-text-editor\" data-id=\"f228a10\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong>Master of Science (M.Sc.) in<br \/>\u00abBanking and Finance\u00bb<\/strong><br \/>Specialization in <br \/>\u00abBanking and Financial Management\u00bb<br \/><br \/><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec65594 elementor-widget elementor-widget-heading\" data-id=\"ec65594\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Courses<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-405152b hfe-nav-menu__breakpoint-none hfe-nav-menu__align-left hfe-submenu-icon-arrow hfe-submenu-animation-none hfe-link-redirect-child elementor-widget elementor-widget-navigation-menu\" data-id=\"405152b\" data-element_type=\"widget\" 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