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2005 | nr 1091 Finanse i rachunkowość : teoria i praktyka | 60--72
Tytuł artykułu

Rezerwy celowe w hiszpańskim systemie bankowym

Warianty tytułu
Specific Provisions in the Spanish Banking System.
Języki publikacji
Zaprezentowano zasady funkcjonowania oraz charakterystyczne cechy rezerw celowych w instytucjach kredytowych Hiszpanii.
Specific provisions occupy an important position among various factors which determine safety and stability of credit granting institutions. In spite of the fact that they constitute a traditional, widely known and applied instrument used to eliminate risk, the principles of their functioning have not yet been harmonized in an international scale, so as a consequence they differ in many respects with regard to particular banking systems. Spain is one of these countries where specific provisions are subject to detailed regulations of banking accountancy, announced by the central bank, which also thoroughly and regularly controls the correctness of their application by credit granting institutions, and this factor limits, to a great extent, freedom of their functioning with regard to their influence on the level and structure of such provisions. Despite an extensive formalization of specific provisions, another of their characteristic features is the fact that they are not the only type of provisions created by credit granting institutions in order to neutralize negative effects of credit risk, but only an element of the provisions' system related to credit risk, which also includes general provisions, statistical ones (since 2000) and the state risk provisions. One more property of specific provisions in the discussed country is their cyclical nature, which manifests itself in the fact that the value of provisions decreases significantly in the period of economic growth and increases in the recession phase. It is also characteristic for Spain that specific provisions, created by credit granting institutions to the level of the required minimum, are regarded as the cost of revenues. (original abstract)
  • De Lis S.F., Pages J.M., Saurina J., Credit growth, problem loans and credit risk provisioning in Spain (Paper n° 0018, prepared for the BIS Autumn Central Bank Economists" Meeting), Banco de Espańa 2000.
  • Circular n° 4/1991, de 14 de junio (BOB de 27). Entidades de crédito. Normas de contabilidad y modelos de estados financieros z późniejszymi nowelizacjami, zwłaszcza wynikającymi z Circular n° 9/1999, de 17 de diciembre (BOE de 23). Entidades de crédito. Modificación de la Circular 4/1991.
  • Circular n° 5/1993, de 26 de marżo (BOE de 8 de abril). Entidades de crédito. Sobre deter-minación y control de los recursos propios mfnimos.
  • Report on Banking Supervision in Spain 2002, Banco de Espańa 2003.
  • Report on Banking Supervision in Spain 2003, Banco de Espańa 2004.
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