- Autor
- Ivanova Nadezda (Uniwersytet w Tartu, Estonia)
- Tytuł
- Principy sozdaniâ kreditnyh rezervov v kommerčeskih bankah Estonii
The Principles of Creation of the Reserves for Loan Loss in Estonian Commercial Banks - Źródło
- Prace Naukowe Akademii Ekonomicznej we Wrocławiu, 2003, nr 992, s. 141-150, tab., bibliogr. 11 poz.
- Tytuł własny numeru
- Rachunkowość krajów w drodze do Unii Europejskiej : rezerwy w rachunkowości
- Słowa kluczowe
- Rezerwy bankowe, Banki komercyjne
Bank reserves, Commercial banks - Uwagi
- summ.
- Kraj/Region
- Estonia
Estonia - Abstrakt
- Na podstawie rekomendacji Komitetu Bazylejskiego oraz w oparciu o praktyki wiodących banków w Europie omówiono zagadnienie tworzenia rezerw na straty kredytowe.
In the paper the creation of the reserves for loan loss is being analysed based on the recommendation of Basel Committee and the practices of leading banks in Europe. The author makes the following conclusions.
• In connection with increased loan activities, Estonian commercial banks pay increasingly more attention to credit risk measurement, assessment and hedging. One topical question is the adequate creation of reserves for loan loss.
• Estonian banks create for loan loss reserves contra-assets (for balance loans) and provisions in liabilities (for open credit lines and off-balance guarantee). The total provision consists of individual discounts for big loans and general reserves for mass-loans. The base of accounting for provisions is the Bank of Estonia sets the systems of loan classification established in the banks, the criterions used (but not the coefficients used). In the larger banks the credit rating systems are used when classifying the loans.
• Lately Estonian banks have started to follow the new recommendations of Basel Committee and the experiences of European banks what has lead to the situation, where credit rating systems include more risk classes than before. When giving a credit rating, more attention is being paid not only to credit history but the future perspectives of the borrower. Ratings are based on the wider circle information, considering more qualitative aspects and change the attitude of the banks more foreseeable and the decisions more based on longer perspective.
• According to statistics the quality of the total loan portfolio on Estonian banks is good and the adequacy of loan loss reserves is increasing. (original abstract) - Dostępne w
- Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka SGH im. Profesora Andrzeja Grodka
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu - Bibliografia
-
- Eesti Panga Presidendi määrus nr. 9 27.juuni 2000 Krediidiasutuste laenude teenindamine ja ebatõenäoliseltю laekuvate nõuete kuludesse kandmine [www.eestipank.info/pub4printer/?objId=227219].
- Eesti Pank. Kommertspankade statistika [www.epbe.ee].
- Eesti Ühispanga aastaaruanne 2002.
- Golin J., 2001. The Bank Analysis Handbook: a Guide for Analysts, Bankersd and Investors. Singapore: John. Wiley & Sons (Asia) Pte, Ltd., 740 p.
- Hansapanga aastaaruanne 2002.
- Männasoo Kadri, 2003. Finantssektori protsüklilisus: olemus, avaldumine ja mõju tasandamine. - Eesti Panga kvartalikiri Kroon ja Majandus, nr. 2, lk. 30-43.
- Principles for the Management of Credit Risk [www.bis.org/publ/bcbs54.pdf].
- Range of Practice in Banks's Internal Rating Systems, 2000. Basel: Basel Committee on Banking Supervision , 42 p. [www.bis.org/publ/bcbs66.htm].
- The New Basel Capital Accord. Consultative Document. Basel Committee on Banking Supervision [www.bis.org/bcbs/bcbscp3.htm].
- Банкoвcкoe дeлo, 2000 / Пoд peд. O.И. Лавpушина. - Мocква: Финанcы и cтатиcтика, 672 c.
- Банкoвcкoe дeлo: упpавлeниe и тeхнoлoгии, 2001 / Пoд peд. A.М. Tаваcиeва. - Мocква: ЮHИTИ-ДAHA, 863 c.
- Cytowane przez
- ISSN
- 0324-8445
- Język
- rus
