Znaczenie prawnych zabezpieczeń kredytów w tworzeniu rezerw celowych w bankach
Importance of legal collateral credits in the creation of specific provisions in banks

Summary/Abstract: Bank credit activity is exposed to credit risk. Bank can protect itself against such risks by creating specific provisions the amount of which is affected by both the type and size of adopted legal collateral for loans. It seems reasonable, therefore, to analyze the impact of a legal collateral for loans to the created provisions. The purpose of the article is to present the legal collateral for loans in terms of their impact on the reduction of credit risk, the size of the created specific provisions in the light of the applicable regulations. The article uses the national literature in this field and acts, a method of analysis and case study. At the end the paper presents conclusions. The article can be an indication not only for chief accountants of abank, but also for the bank management.

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