<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>Banks and banking business are exposed to the influence of numerous risks, of which the importance of credit risk management stands out, because credit risk is the only risk that banks are obliged to measure, record in accounting and report. Banks monitor credit risk through the segmentation of the credit portfolio according to the level of risk. This paper is focused on research related to the management of the riskiest category of the credit portfolio, for which we will use the term special credit risk (SCR) in this paper.</p>
</abstract>

Banks and banking business are exposed to the influence of numerous risks, of which the importance of credit risk management stands out, because credit risk is the only risk that banks are obliged to measure, record in accounting and report. Banks monitor credit risk through the segmentation of the credit portfolio according to the level of risk. This paper is focused on research related to the management of the riskiest category of the credit portfolio, for which we will use the term special credit risk (SCR) in this paper.

Analysis of special credit risk in the function of real financial reporting

Journal of Forensic Accounting Profession

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

{"article-title":"Analysis of special credit risk in the function of real financial reporting"}

Banks and banking business are exposed to the influence of numerous risks, of which the importance of credit risk management stands out, because credit risk is...

Analysis of special credit risk in the function of real financial reporting

Publié en ligne: 16 juil. 2023

Pages: 76 - 99

Reçu: 28 avr. 2023

Accepté: 03 juin 2023

DOI: https://doi.org/10.2478/jfap-2023-0004

Mots clés
bank, special credit risk, non performing loans, financial result, capital adequacy

© 2023 Lejla Demirović et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Analysis of special credit risk in the function of real financial reporting

Publié en ligne: 16 juil. 2023

Pages: 76 - 99

Reçu: 28 avr. 2023

Accepté: 03 juin 2023

DOI: https://doi.org/10.2478/jfap-2023-0004

Mots clésbank, special credit risk, non performing loans, financial result, capital adequacy

© 2023 Lejla Demirović et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Mots clés
bank, special credit risk, non performing loans, financial result, capital adequacy