SOME ASPECTS OF THE ACCOUNTING ANALYSIS OF LOANS GRANTED BY COMMERCIAL BANKS

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SOME ASPECTS OF THE ACCOUNTING ANALYSIS OF LOANS GRANTED BY COMMERCIAL BANKS

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Заглавие: SOME ASPECTS OF THE ACCOUNTING ANALYSIS OF LOANS GRANTED BY COMMERCIAL BANKS
Автор: Dimitrova, Pavlina
Резюме: The accounting analysis performed in banking institutions is of key importance. It is based on information collected exclusively from current and periodic accounting reports. Based on real accounting data, it is found that there are decreased rates of positive growth in credit portfolios. Granted loans are well-secured while at the same time there is also an increase in the percentage of non-performing loans. When assessing the risk of collateral it is possible to propose the use of "above-the-moderate risk." It is considered necessary for banks to maintain information about the liquidation value of mortgages or pledged assets, rather than the market price.
URI: http://hdl.handle.net/10610/2818
Дата: 2013


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