Dynamiczne rezerwy na straty kredytowe w bankach

Teresa Orzeszko

Published : 2010-08-30

Vol. 29 (2010)

Dynamic Loan Loss Provisions in Banks

Teresa Orzeszko

Abstract

Among many factors stimulating present financial crisis there are enumerated such as imperfections in legal regulations for banks, including these covering accounting regulations and prudential requirements. At the background of these regulations' criticism the dynamic loan loss provisions are observed as the chance for changing present state of the matter. Problems related to the above provisions constitute the subject of numerous foreign publications, while in Polish professional literature it is almost absent. The article is an attempt to fill in this gap. It discusses the notion itself and attributes of dynamic loan loss provisions, it indicates and describes their variations, as well as problems associated with their implementation, their advantages and disadvantages are pointed out and examples of their functioning in banking practice are presented. (original abstract)

Keywords:

Financial crisis, Bank reserves, Economic losses, Credit risk

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Orzeszko, T. (2010). Dynamic Loan Loss Provisions in Banks. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 29(29). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1584

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References

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