期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：This paper is an overview of the specialty literature as regards the non-performing credits,both globally and at the level of our country,expressing my own point of view concerning the evolution of this phenomenon. My paper shows that first of all it is necessary to make an analysis of provisions constituted in order to determine the bank’s capacity to face the cases of non-payment followed by taking into consideration the impact on the profit and loss account in order to establish exactly the manner in which the credit institution will be affected by the deterioration of the assets’ quality.
