- Author
- Orzeszko Teresa (Uniwersytet Ekonomiczny we Wrocławiu)
- Title
- Modele wyceny bankowych rezerw na straty kredytowe
Valuation Models of Bank Loan Loss Provisions - Source
- Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu. Nauki o Finansach (4), 2010, nr 127, s. 268-282, rys., bibliogr. 8 poz.
Research Papers of Wrocław University of Economics. Financial Sciences - Keyword
- Rezerwy bankowe, Modele wyceny, Kredyt
Bank reserves, Pricing models, Credit - Note
- streszcz., summ.
- Abstract
- Modele wyceny rezerw na straty kredytowe, stosowane przez poszczególne banki w różnych krajach świata, są bardzo zróżnicowane, zależne od wielu rozmaitych czynników, zmienne w czasie i ciągle jeszcze niedoskonałe. W artykule przedstawiono propozycję typologii modeli wyceny bankowych rezerw na straty kredytowe, wyodrębnionych przy uwzględnieniu procedur oceny utraty wartości ekspozycji kredytowych, które stanowią ich podstawę. Zdaniem autorki tak zidentyfikowane modele można podzielić na dwa typy, tj. na modele tradycyjne i modele "nowej generacji". W obu wymienionych typach modeli wyodrębnić można różne ich warianty, które bazują na nieco odmiennych założeniach. (abstrakt oryginalny)
The models of loan loss provisions valuation applied by particular banks in different countries worldwide are very diversified, depend on numerous, different factors, change in time and are still quite imperfect. The article offers a suggestion for valuation models of bank loan loss provisions, classified after considering the procedures for the assessment of loan impairment, which constitute their basis. According to the Author models defined in such way may be divided into two types, i.e. traditional models and "new generation" ones. In case of both types of models one can distinguish their different variants based on slightly different assumptions. (original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics - Full text
- Show
- Bibliography
-
- Basis for Conclusions on Exsposure Draft "Financial Instruments: Amortised Cost and Impairment" (ED/2009/12), IASB, November 2009.
- Evaluating the economic value of loans and the implications: toward transformation of the business model of banks and nonbank firms, "Bank of Japan Quarterly Bulletin", August 2003.
- Exsposure Draft "Financial Instruments: Amortised Cost and Impairment" (ED/2009/12), IASB, November 2009.
- Mann F., Michael I., Dynamic provisioning: issues and applications, "Bank of England Financial Stability Review", December 2002.
- Orrell M., Zelic A., IASB Proposes New Approach to Accounting for Credit Losses, "Deloitte Heads Up" 2009, vol. 16, iss. 40.
- RMSR publikuje projekt standardu "Instrumenty finansowe: zamortyzowany koszt a utrata wartości", "Na gorąco. Biuletyn Pricewaterhousecoopers na temat MSSF", listopad 2009.
- Viñals J., Improving fair value accounting, "Banque de France Financial Stability Review" 2008 no 12.
- Yoyce W.B., Management of loan loss reserves by commercial bankers - part 1, "The Journal of Bank Cost & Management Accounting" 1996 vol. 9, no 3.
- Cited by
- ISSN
- 1899-3192
2080-5993 - Language
- pol
