Regulatornì stanovené postupy pro odhad oèekávaných ztrát v ÈR (a jejich vztah k regulatornì stanoveným postupùm pro odhad ztrát neoèekávaných)
AbstractThis paper examines estimations of the expected losses of loans and the provisioning techniques imposed by Czech regulatory norms. The current Czech regulatory quidelines define the criteria for loan classification and specify the minimum coefficients used for creating provisions. These coefficients correlate each individual loan with an expected loss. Anticipating the implementation of the New Basel Capital Accord on banking in the Czech Republic, it can be argued that it will be necessary to revise not only the capital adequacy framework, but also procedures connected with provisioning. The estimation procedures of both expected and unexpected losses should interact. This paper emphasizes the potential weak points of the current regulatory framework in the Czech Republic concerning the estimation technique of expected losses and its relation to the estimation technique of unexpected losses.
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Bibliographic InfoArticle provided by Charles University Prague, Faculty of Social Sciences in its journal Finance a uver - Czech Journal of Economics and Finance.
Volume (Year): 52 (2002)
Issue (Month): 12 (December)
expected losses; classification; provisions; capital adequacy;
Find related papers by JEL classification:
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
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