Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Studia Ekonomiczne

Authors help

  1. 1 Olszak M.

Years help

  1. 1 2013

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  Rezerwy bankowe
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Rezerwy dynamiczne jako szczególne narzędzie zarządzania ryzykiem kredytowym

100%
Olszak M.
Studia Ekonomiczne
|
2013
|
vol. 174
184-196
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.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.