Principy sozdaniâ kreditnyh rezervov v kommerčeskih bankah Estonii

• Autorzy: Nadezda Ivanova

Warianty tytułu

The Principles of Creation of the Reserves for Loan Loss in Estonian Commercial Banks

• Języki publikacji: RU

Abstrakty

Na podstawie rekomendacji Komitetu Bazylejskiego oraz w oparciu o praktyki wiodących banków w Europie omówiono zagadnienie tworzenia rezerw na straty kredytowe.

EN

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)

Słowa kluczowe

EN

Commercial banks; Bank reserves

PL

Banki komercyjne; Rezerwy bankowe

• Czasopismo: Prace Naukowe Akademii Ekonomicznej we Wrocławiu
• Rocznik: 2003
• Numer: nr 992 Rachunkowość krajów w drodze do Unii Europejskiej : rezerwy w rachunkowości
• Strony: 141--150

Twórcy

autor

Nadezda Ivanova

• Uniwersytet w Tartu, Estonia

Bibliografia

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