The Provisions for the Risk of Loss in the Case of the Loans Granted by the European Banks

Georgescu Cristina Elena () and Riana Iren Radu
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Georgescu Cristina Elena: Ovidius University of Constanta

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 743-747

Abstract: The provisioning of the banking risk associated with the granted loans is an issue of great interest in the present context of financial instability and it has acquired new meanings especially since the bankruptcy of Lehman Brothers. In Europe banks align with both the international standards and requirements imposeds by the European Commission in a legislative context. In this paper the authors deal with the main aspects of the phenomenon of risk provisioning for the loans given by the European banks in the light of the international accounting standards and regulations of international financial reporting standards applicable to banking institutions.

Keywords: provision; risk exposure; credit rating. (search for similar items in EconPapers)
JEL-codes: G29 M41 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (1)

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