Istota rezerw dynamicznych na tle innych kategorii bankowych rezerw na straty kredytowe

• Autorzy: Teresa Orzeszko

Warianty tytułu

The Concept of Dynamic Provisions Compared to Other Categories of Bank Loan Loss Provisions

• Języki publikacji: PL

Abstrakty

W dyskusjach i publikacjach na temat możliwości przeciwdziałania kryzysom finansowym oraz sposobów ograniczania ich siły i zakresu przewija się wątek dynamicznych rezerw na straty kredytowe. Wspomniane rezerwy budzą wiele emocji, mają wielu zwolenników, ale także przeciwników. Artykuł przedstawia istotę dynamicznych rezerw na straty kredytowe, w tym ich pojęcie, charakterystyczne cechy oraz zalety i wady, a także omawia relacje między nimi a innymi kategoriami bankowych rezerw na straty kredytowe, z którymi bywają utożsamiane.(abstrakt oryginalny)

EN

The concept of dynamic bank loan loss provisions is frequently present in the discussions and publications related to chances of counteracting financial crises and ways for limiting their intensity and scope. The above mentioned provisions arouse a lot of emotions, have a lot of supporters as well as opponents. The article presents the core concept of dynamic bank loan loss provisions, including the notion itself, their characteristic attributes, advantages and disadvantages, and it also discusses relations between them and other bank loan loss provisions categories with which they are sometimes identified.(original abstract)

Słowa kluczowe

PL

Rezerwy bankowe; Ryzyko kredytowe; Straty gospodarcze

EN

Bank reserves; Credit risk; Economic losses

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2010
• Numer: nr 121 Finanse i rachunkowość - teoria i praktyka
• Strony: 109--129

Twórcy

autor

Teresa Orzeszko

• Uniwersytet Ekonomiczny we Wrocławiu

Bibliografia

• [1] A regulatory response to the global banking crisis, "FSA Discussion Paper" 2009 no. 2.
• [2] Albertazzi U., Gambacorta L., Bank profitability and the business cycle, Banca d'ltalia Temi di discussione del Servizio Stud i 2006 no. 6101.
• [3] Andersen J.V., Basrtelsen P.P, Application of the Fair Value Principle to the Bank 's Financial Statements, "Danmarks Nationalbank Monetary Review", 3rd Quarter 2001.
• [4] Angelini P. [et al.], Pro-cyclicality of capital Regulation: Is it problem? How to fix it? Preliminary Draft, www.bancaditalia.it/studiricerche/convegni/atti/ocean_apart/sessione4/17_Angelini%20 -%20Draft_03_09_09 Bruegel.pdf.
• [5] ASB Constituents back economic cycle reserving, "UK Accounting Standards Board Press Notices" 2009 no. 340.
• [6] Babic В., Credit Institutions andProcyclicality, "Danmarks Nationalbank Monetary Review", 3rd Quarter 2009.
• [7] Benassy-Quere A. [et al.], The Crisis: Policy Lessons and Policy Challenges, "Bruegel Working Paper" 2009 no. 6.
• [8] Beyond the Crisis: Regulatory Reform in Emerging East Asia, "ADB Asia Economic Monitor" 2009 July.
• [9] Bono С., Drehmann M., Towards an operational framework for financial stability: "fuzzy " measurement and its consequences, "BIS Working Papers" 2009 no. 284.
• [10] Borio C., Furfine C., Lowe F., Procyclicality of the financial system and financial stability: issues and policy options, "BIS Papers In Marrying the Macro- and Micro- Prudential Dimensions of Financial Stability" 2001 no. 1.
• [11] Borio C., Implementing the macroprudential approach to financial regulation and supervision, "Banque de France Financial Stability Review" 2009 no. 13.
• [12] Bouvatier V., Lepetit L., Provisioning Rules and Bank Lending: A theoretical Model, "Working Paper Series" 2009 october.
• [13] Bouvatier V., Lepetit L., Banks' procyclicality behavior: does provisioning matter? University Panheon Sorbonne Cahiers dc la MSE, Paris 2006 nr 35.
• [14] Bruce D., Developments in the New Zealand banking industry, "Reserve Bank of New Zealand Bulletin" 2002 vol, 65 no. 2.
• [15] Burroni M. [et al.], Dynamic Provisioning: rationale, functioning, and prudential treatment, "Banca D'ltalia Questioni di Economia e Finanza Occasional Papers" 2009 no. 57.
• [16] Carmichael J., Esho N., Asset Price Bubbles and Prudential Regulation, "APRA Working Paper" 2001 no. 3.
• [17] Cavallo M., Majnoni G., Do Banks Provision for bad Loans in Good Times? Empirical Evidence and Policy Implications, "The World Bank Policy Research Working Paper Series" 2001 no. 2619.
• [18] Clerc L., Drumetz F., Jaudoin O., To what extent are prudential and accounting arrangements pro- or countercyclical with respect to overall financial conditions? "BIS Papers In Marrying the Macro- and Micro- Prudential Dimensions of Financial Stability" 2001 no. 1.
• [19] Coletti E., Deleveraging, capital instrument, and capital adequacy measures: key issues in the financial crisis and specific features of Italian banks, Research Department Intcnsa Sanpaolo, Milan 2008.
• [20] Cortavarria L. [et al], Loan Review, Provisioning, and Macroeconomic Linkages, "IMF Working Paper" 2000 no. 195.
• [21] Discussion Paper of the Association of German Banks on Appropriate Capital Rules, Bundesverband Deutscher Banken, Berlin 2009.
• [22] Dynamic Provisioning of Loan Portfolios, ECG, Brussels 2009.
• [23] Fair Value and Dynamic Provisioning Proposal, Grant Thornton LLP, Washington 2009.
• [24] Financial Instruments: Amortised Cost and Impairment. Basis for Conclusions. Exposure Draft ED/2009/12, IASB, London, November 2009.
• [25] IASB tentative decisions on IAS 39, "Ernst & Young Supplement to IFRS outlook" 2009, issue 42, http://www.ey.com/PubIication/vwLUAssets/Supplement to_IFRS Outlook_issue_42/$file/pdf_ supp_outlook42.pdf.
• [26] Impairment of Financial Assets. The Expected Loss Model, EFRAG & FEE, December 2009, http://www.efrag.org/files/ProjectDocumcnts/EFRAG~FEE%20-%201mpairment%20of%20Fi- nancial%20Assets/EFRAG_FEE_Paper-The_Expectcd__Loss_Modcl_Final%20-%20web.pdf.
• [27] Interim Report, High Level Committee on a New Financial Architecture, 2009.
• [28] Jaudoin O., Dynamic Provisioning. "Banque De France Bulletin The Financial Cycle Factors of Amplification and Possible Policy Implications for Financial and Monetary Authorities" 2001 no. 95.
• [29] Kraft E., Dynamic Provisioning: results of initial feasibility study for Croatia, Paper prepared for 17th BSCEE Conference, Dubrovnik 27 28 May 2004.
• [30] Laeven L., Majoni G., Loan Loss Provisioning and Economic Slowdowns: Too Much, Too Late?, 'The World Bank Policy Research Working Paper Series" 2001 no. 2749.
• [31] Majcen V., Iglic D., Provisioning in Slovenian Banks, Paper prepared for 17th BSCEE Conference, Dubrovnik 27-28 May 2004.
• [32] Mann F., Michael I., Dynamic provisions: issues and application, "Bank of England Financial Stability Review " December 2002.
• [33 ] Моисееb C.P., Контрциюшчесте регулирование: динамические резервы и резервный капитал, "Банковское Дело" 2009 но. 10.
• [34] Осаmро I.A., Capital-account and counter-cyclical prudential regulations in developing countries, "Naciones Unidas Serie: Informes у estndios especiaies" 2003 no. 6.
• [35] Orzeszko Т., Rezerwy na ryzyko kredytowe w hiszpańskim systemie bankowym, "Prawo Bankowe" 2005 nr 5 (93).
• [36] Orzeszko Т., System rezerw na. ryzyko kredytowe w instytucjach kredytowych w Hiszpanii, Prace Naukowe Akademii Ekonomicznej we Wrocławiu nr 1120, Wrocław 2006.
• [37] Patel K., Impairment rules rewritten, "Banking And Capital Markets Insight", Deloitte 2009.
• [38] Possible further changes to the Capital Requirements Directive, Commission Services Staff Working Document. UE July 2009, ce.europa.eu/mternal_rnarket/consultations/docs/2009/capital_requirements_directive/CRD_eonsultation_ document_ en.pdf.
• [39] Report of the FSF Working Group on Provisioning, FSF, March 2009.
• [40] Restoy F., Roldan J.M., Towards consensus on dynamic bank provisioning, "The Banker" 04 August 2009.
• [41] Saporta V. (ed.), The role of macroprudential policy, "A Discussion Paper. Bank of England" November 2009.
• [42] Saurina J., Dynamic Provisioning. The Experience of Spain, "The World Bank Crisis Response" 2009, note no. 7.
• [43] Saurina J., Loan loss provisions in Spain. A working macroprudential tool, "Banco de Espana Estabilidad Financiera" 2009 no. 17.
• [44] Starnowski D., Rezerwy statystyczne i ich wpływ na cykle koniunkturalne w bankowości - doświadczenia hiszpańskie, "Bank i Kredyt" 2004 nr 3.
• [45] The Accountancy Profession's Contribution to the Debate on the Crisis (IV). Dynamic Provisioning for Financial Instruments, "FEE Policy Statement" March 2009.
• [46] The Financial Cycle: factors of amplification and possible policy implications for financial and monetary authorities, "Banque De France Bulletin" 2001 no. 95.
• [47] The role of valuation and leverage in procyclicality, Joint FSF-CGFS Working Group March 2009.
• [48] The Turner Review. A regulatory response to the global banking crisis, FSA March 2009.
• [49] Vinals J., Improving fair value accounting, "Banque de France Financial Stability Review" 2008 no. 12.
• [50] Williams P., Reality versus stability: The role of dynamic provisioning, "Financial Director" March 2009, www.financialdirector.co.uk/financial-director/analysis/2239017/reality-versus-stability- 4528189.