Regulatornì stanovené postupy pro odhad oèekávaných ztrát v ÈR (a jejich vztah k regulatornì stanoveným postupùm pro odhad ztrát neoèekávaných)

Lucie Kobzová

Czech Journal of Economics and Finance (Finance a uver), 2002, vol. 52, issue 12, 698-718

Abstract: This paper examines estimations of the expected losses of loans and the provisioning techniques imposed by Czech regulatory norms. The current Czech regulatory quidelines define the criteria for loan classification and specify the minimum coefficients used for creating provisions. These coefficients correlate each individual loan with an expected loss. Anticipating the implementation of the New Basel Capital Accord on banking in the Czech Republic, it can be argued that it will be necessary to revise not only the capital adequacy framework, but also procedures connected with provisioning. The estimation procedures of both expected and unexpected losses should interact. This paper emphasizes the potential weak points of the current regulatory framework in the Czech Republic concerning the estimation technique of expected losses and its relation to the estimation technique of unexpected losses.

Keywords: expected losses; classification; provisions; capital adequacy (search for similar items in EconPapers)
JEL-codes: G21 G28 (search for similar items in EconPapers)
Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:fau:fauart:v:52:y:2002:i:12:p:698-718

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