Aspecte Contabile Privind Constituirea Provizioanelor in Sistemul Bancar - Accounting Aspects Regarding The Provisioning Constitution In The Banking System (Romanian version)

Gabriela Lazar ()
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Gabriela Lazar: Faculty of Economics within „Petre Andrei” University from Iasi

Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Sciences, 2010, vol. 1, issue 5, 172-182

Abstract: The reserve for loan losses may be influenced by the information content of the provision for loan losses. The information content or signalling of the provision for loanlosses are a mean for bank managers to "signal" their private information with respect to loan quality. Borrowers must have appropriate methods of organizing information and procedures to ensure performance requirements for classification of loans / investments and in assessing the credit risk provisions as well as their provision / regulation / use.

Keywords: banking system; provision; procedures; performance; loan (search for similar items in EconPapers)
JEL-codes: A23 M20 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev11d:v:1:y:2010:i:5:p:172-182

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