STUDIU PRIVIND NOILE REGLEMENTARI PRIVIND PROVIZIOANELE ÎN SECTORUL BANCAR
Study on new regulations for provisions in the bank
Author(s): Dorel Mateș, Ciprian-Dan CosteaSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: credit institution; provisions; credit classification; overdue debts; collaterals; rating.
Summary/Abstract: The international crises put an important pressure on the banking system reflected mainly on their financial results. The National Bank of Romania approved the Regulation no. 3 / 19th of march 2009 relating the credit classification and the credit risk specific provisions, which insurred a new approach of this type of provisions with an impact on the fiancial results of the credit institutions. This study offers an outlook of this regulation and its impact on the credit institutions and the information presented în their financial statements.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 19/2009
- Issue No: 2
- Page Range: 150-159
- Page Count: 10
- Language: Romanian