La Rappresentazione Dei Rischi Sistemici Nei Bilanci Delle Banche e il Fondo per Rischi Bancari Generali (Italian)
Quaderni di Economia degli Intermediari Finanziari, 2011
39 Pages Posted: 7 Jan 2011
Date Written: January 6, 2011
The study focuses on the nature and usage of a special Liability (provision) in the Balance Sheet of the European Banks: the Provision for General Banking Risks. The discussion addresses the question whether it is a proper Liability Provision or Capital Reserve although not properly treated from a general accounting perspective.
Note: Downloadable document is in Italian.
Keywords: Bank, Reserve, Provision
JEL Classification: G21, M41
Suggested Citation: Suggested Citation