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Considerations on Hedge Accounting of Bank Loans

Author

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  • Nicolae Traian Cristin

    („Ovidius†University of Constanta)

Abstract

The credit brokerage market in Romania exceeds 1.5 billion lei, or 5-6% of the total retail loans granted by banks. However, if we withdraw from this total the loans granted through the First Home Program, the share of loans granted by brokers rises to 9-10%, according to market data, one of the most active brokers on the market. In other countries, this share rises to 60% for the UK and the Netherlands, or 14% for Belgium. The volume of loans brokered by intermediary brokers was in excess of 700 million lei in 2016, according to the most recent estimate of the Romanian Credit Brokers Association (ARBC). As the members of the association account for about half of the market, the total volume of the market reached about 1.5 billion lei in the same year, ie 5-6% of the total retail loans granted by banks.

Suggested Citation

  • Nicolae Traian Cristin, 2018. "Considerations on Hedge Accounting of Bank Loans," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 672-677, December.
    • Handle: RePEc:ovi:oviste:v:xviii:y:2018:i:2:p:672-677
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    More about this item

    Keywords

    bank loans; hedge accounting; trends;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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