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.
Grinnanailís
Údar seachtarach
Elena Carletti; Bruno Brunella
Maidir leis an doiciméad seo
Saghas foilseacháin
Eochairfhocal
- aicmiú gnó
- AIRGEADAS
- An Banc Ceannais Eorpach
- AN tAONTAS EORPACH
- An tÚdarás Baincéireachta Eorpach
- beartas rialála
- clár comhardaithe
- cuideachta a bhfuil deacrachtaí aici
- cumhacht feidhmiúcháin agus seirbhís phoiblí
- cuntasaíocht
- eagrú gnó
- foras creidmheasa
- GNÓ AGUS IOMAÍOCHT
- gnóthais bheaga agus mheánmhéide
- iasacht
- institiúidí airgeadais agus creidmheas
- institiúidí an AE agus an tseirbhís shibhialta Eorpach
- maoirseacht baincéireachta
- POLAITÍOCHT