Aspecte Contabile Privind Constituirea Provizioanelor In Sistemul Bancar
Accounting Aspects Regarding The Provisioning Constitution In The Banking System

Summary/Abstract: The reserve for loan losses may be influenced by the information content of the provision for loan losses. The information content or signalling of the provision for loanlosses are a mean for bank managers to "signal" their private information with respect to loan quality. Borrowers must have appropriate methods of organizing information and procedures to ensure performance requirements for classification of loans / investments and in assessing the credit risk provisions as well as their provision / regulation / use.

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