Rezerwy dynamiczne jako szczególne narzędzie zarządzania ryzykiem kredytowym

• Authors: Małgorzata Olszak

Title variants

EN

Dynamic Provisions as a Credit Risk Management Tool

• Languages of publication: PL

Abstracts

EN

The article aims to identify functions and accounting features of dynamic provisions. The analysis conducted in this paper shows that dynamic provisions have been introduced in several countries to mitigate procyclicality of bank lending. Dynamic provisions in most countries are a constituent of general provisions and as such they should cover expected loan losses. Application of dynamic provisions results in increase of bank capital and reduction of bank's profits volatility. Inclusion of dynamic provisions into profit and loss account may decrease profitability of bank lending.

Keywords

PL

Kredyt bankowy; Rezerwy bankowe; Ryzyko kredytowe; Zarządzanie ryzykiem finansowym; Zarządzanie strategiczne

EN

Bank credit; Bank reserves; Credit risk; Financial risk management; Strategic management

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2013
• Volume: 174
• Pages: 184-196

Contributors

author

Małgorzata Olszak

References

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• M. Misina: Procyclicality and Provisioning: Conceptual Issues, Approaches and Empirical Evidence. Reports Bank of Canada. "Financial Stability Review", June 2009, s. 42.
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• A.R. Fonseca i F. González (Cross-Country Determinants of Bank Income Smoothing by Managing Loan-Loss Provisions. "Journal of Banking & Finance" 2008, 32, s. 217-228).
• J. Saurina: The Issue of Dynamic Provisioning: A Case Study. Presentation to the Financial Reporting in a Changing World. European Commission Conference, Brussels, May 7-8, 2009.

Identifiers

ISSN

2083-8611