Kredyty zagrożone i rezerwy celowe na tle ogólnej sytuacji w sektorze bankowym w latach 2008-2010
Non-performing loans and dedicated reserves against the general state of banking sector in Poland in 2008-2010

Summary/Abstract: The aim of this article is to analyse non-performing loans and dedicated reserves against the general state of the Polish banking sector between 2008 and 2010. The sources of the data are the statistics, reports and studies provided by the Polish Financial Supervision Authority and the National Bank of Poland. The assets of the Polish banking sector account for about 70% of the financial sector. At the same time, as the recent global financial crisis has revealed, credit risk remains the basic risk in banking. The principal remedy for the effects of credit risk is to create dedicated reserves that are based on the classification of receivables (credit exposures) adjusted by the risk rate. The classification of credit exposures is based on two criteria: capital instalments or interest repayment promptness and the debtor’s economic and financial situation. Between 2008 and 2010, the negative balance of dedicated reserves had a detrimental effect on the banks’ financial results. The negative balance of deductions amounted to 11.6 billion in 2009 in relation to 4.1 billion in 2008. The high increase of reserves was a consequence of a drastic increase of risk in the segment of retail customers, particularly in consumer loans and mortgages.

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