Please use this identifier to cite or link to this item: http://repository.hneu.edu.ua/handle/123456789/7178
Title: Differentiation between the NBU regulations as to provisioning for active bank transactions
Authors: Yakhina T.
Tesоlkin R.
Keywords: crediting
reserves
active operations of banks
corporate lending
NBU
reimbursement
Issue Date: 2014
Publisher: ХНЕУ ім. С. Кузнеця
Citation: Yakhina T. Tesоlkin R. Differentiation between the NBU regulations as to provisioning for active bank transactions / T. Yakhina R. Tesоlkin // Економіка розвитку. - 2014. - №2. - С. 29 - 34
Abstract: Theoretical principles and practical advice on the formation of reserves on active operations of banks were considered. The main differences were identified between Regulation No. 23 "About the formation and use of Ukrainian banks’ reserves to offset possible losses from active banking operations" dated 25.01.2012, and Regulation No. 279 "About the procedure of forming and using reserves to compensate for possible losses on credit operations of banks" dated 06.07.2000. Ways to improve the regulations were justified on the basis of the revealed differences between them. The results of the differentiation that can be practically applied by banks are given in the table.
URI: http://www.repository.hneu.edu.ua/jspui/handle/123456789/7178
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