Provisioning policies for non-performing loans: How to best ensure a “clean balance sheet”?
Non-performing loans (NPLs) are still an important problem in Europe, in particular in the euro area. Provisioning is one way to address such a problem. Although coverage ratios have been increasing in recent years, banks’ provisioning policies are quite different across banks and countries. Various reasons, ranging from different collateral characteristics and enforcement systems to tax regimes, accounting methods, managerial and supervisory practises, contribute to explain the observed differences. Recent measures aimed at increasing transparency and disclosure rules and the adoption of new accounting rules are an important step forward. They have to be complemented, however, by appropriate early intervention measures and effective supervisory power.
Podrobná analýza
Externí autor
Elena Carletti; Bruno Brunella
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Klíčové slovo
- bankovní dohled
- bilance
- druhy podniků
- Evropská centrální banka
- EVROPSKÁ UNIE
- Evropský orgán pro bankovnictví
- FINANČNICTVÍ
- malé a střední podniky
- organizace podniku
- orgány EU a evropská veřejná služba
- podnik v potížích
- PODNIKÁNÍ A HOSPODÁŘSKÁ SOUTĚŽ
- POLITICKÝ ŽIVOT
- půjčka
- regulační politika
- výkonná moc a státní správa
- úvěrová instituce
- úvěrové a finanční instituce
- účetnictví