| Autor: Ewa Rogowska | 119 |
Strony: 119-132
pełen tekst
PROVISIONS CONNECTED WITH BANKING ACTIVITY
Summary The risk is inherent in any activity, including the banking activity. Credit risk management tool aimed at minimizing the possible adverse effects of active operations led by banks and at the same time influencing on the financial result are specific purpose provisions. To the extent not covered by the specific purpose provisions, banks create a general risk provision. These provisions are not connected with any particular liability nor particular item of the assets of the bank and this provisioning is an indication of the most precaution way of presenting result of banking activity.
pełen tekstPROVISIONS CONNECTED WITH BANKING ACTIVITY
Summary The risk is inherent in any activity, including the banking activity. Credit risk management tool aimed at minimizing the possible adverse effects of active operations led by banks and at the same time influencing on the financial result are specific purpose provisions. To the extent not covered by the specific purpose provisions, banks create a general risk provision. These provisions are not connected with any particular liability nor particular item of the assets of the bank and this provisioning is an indication of the most precaution way of presenting result of banking activity.