Ewoluowanie zasad tworzenia odpisów z tytułu rezerw celowych na należności kredytowe w bankach

• Authors: Aneta Wszelaki

Title variants

EN

EVOLUTION OF THE PRINCIPLES OF ALLOCATIONS FOR TARGET RESERVES COVERING OUTSTANDING LOANS IN BANKS

• Languages of publication: PL

Abstracts

EN

Target reserves belong to compulsory reserves made in banks for outstanding loans or credits. Allocations for target reserves constitute elements of costs incurred by banks, however, not every target reserve is considered as a deductible cost. That is the reason why banks try to keep target reserves at a level as low as possible. The question of target reserves was regulated for the first time in Poland in the 90s of the last century, when the Recommendation of the President of the National Bank No. 2/90 was issued. Since that time the principles of target reserves allocations have been changed several times – the classification of outstanding credits was changed, as well as forms of legal securities of credits, which enabled to decrease the base for making the reserves and the value of minimum (threshold) target reserves. This exerted undoubtedly impact on the financial results achieved by the banks.

Keywords

EN

PRINCIPLES OF ALLOCATIONS; OUTSTANDING LOANS

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 425-435

Contributors

author

Aneta Wszelaki

• Uniwersytet Ekonomiczny w Katowicach Katedra Rachunkowości