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

See all articles by Rosa Cocozza

Rosa Cocozza

University of Naples Federico II - Faculty of Economics

Date Written: January 6, 2011

Abstract

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

Cocozza, Rosa, La Rappresentazione Dei Rischi Sistemici Nei Bilanci Delle Banche e il Fondo per Rischi Bancari Generali (Italian) (January 6, 2011). Quaderni di Economia degli Intermediari Finanziari, 2011, Available at SSRN: https://ssrn.com/abstract=1736011

Rosa Cocozza (Contact Author)

University of Naples Federico II - Faculty of Economics ( email )

Via Cintia Monte S. Angelo
Napoli, 80126
Italy
+39/81675083 (Phone)

HOME PAGE: http://www.docenti.unina.it/rosa.cocozza

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