Sterowanie ryzykiem w banku – perspektywa rachunkowości
Risk Regulation at the Bank – an Accounting Perspective

Summary/Abstract: Expected run of economic processes is disturbed by risk what causes negative deviation from pattern. To act under circumstances with risk, each organization should make protec-tions against negative outcomes of risk. Building of systems with high reliabilities of effect is connected with creation of reserves. The article presents the theory of reservation from point of view of bank accounting.

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