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The Provisions for the Risk of Loss in the Case of the Loans Granted by the European Banks

Author

Listed:
  • Georgescu Cristina Elena

    (Ovidius University of Constanta)

  • Radu Riana Iren

    (Dunãrea de Jos University of Galaþi)

Abstract

The provisioning of the banking risk associated with the granted loans is an issue of great interest in the present context of financial instability and it has acquired new meanings especially since the bankruptcy of Lehman Brothers. In Europe banks align with both the international standards and requirements imposeds by the European Commission in a legislative context. In this paper the authors deal with the main aspects of the phenomenon of risk provisioning for the loans given by the European banks in the light of the international accounting standards and regulations of international financial reporting standards applicable to banking institutions.

Suggested Citation

  • Georgescu Cristina Elena & Radu Riana Iren, 2015. "The Provisions for the Risk of Loss in the Case of the Loans Granted by the European Banks," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 743-747, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:743-747
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2015/ANALE%20vol%2015_issue_1_pt%20site.pdf
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    Citations

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    Cited by:

    1. Stratulat Angelica, 2016. "New Developing Methodologies for Strategic and Operational Limits in the European and Romanian Banking System," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 412-416.

    More about this item

    Keywords

    provision; risk exposure; credit rating.;
    All these keywords.

    JEL classification:

    • G29 - Financial Economics - - Financial Institutions and Services - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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