期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2011
卷号：1
期号：13
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The paper presents the loan loss provisioning phenomenon at the level of Romanian banks, based on a very detailed set of rules in the area. Using data collected by National Bank of Romania, we find evidence of the significantly increase in the banking loan loss provisions in the last analyzed years. We investigate the dynamics of the loan losses provisioning processes and present the national regulatory framework. The paper concludes that the actual situation in the field force Romanian banks to react and improve their risk management.
关键词：Loan Loss Provisions; Loan Classification in Romanian Banking System; Provision Coefficiente;
