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A hazai bankok hitelezésiveszteség-elszámolásának vizsgálata
[Examination of loan-loss allowance practices by Hungarian banks]

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  • Bethlendi, András

Abstract

A magyar szakirodalom a hazai banki hitelezésiveszteség-elszámolási gyakorlat vizsgálatára eddig kevés figyelmet fordított. Pedig a nemzetközi tapasztalatok alapján elmondható, hogy a veszteségelszámolás nagyságrendjénél fogva nemcsak meghatározó eleme a bankok pénzügyi helyzetének, hanem akár felerősítheti a gazdaság ciklikusságát. A hazai veszteségelszámolás prociklikus, szorosan együtt mozog a gazdasági konjunktúrával, ami a szabályozók által szabott tőkekövetelmények miatt veszélyforrást jelenthet a pénzügyi közvetítőrendszer és a makrogazdaság stabilitására nézve. A veszteségelszámoláson keresztüli jövedelemsimításra gyenge bizonyítékot találtunk. Kedvezőbben valósul meg pénzügyi stabilitási szempontból a tőkekezelés, ami elsősorban az általános kockázati céltartalék használatával történik. A veszteségelszámolás szorosan együtt mozog a banki kockázatvállalással. A bankok prudens módon a gyors hitelnövekedéssel gyakorlatilag egyidejűleg növelik a veszteségelszámolásukat. A nettó értékvesztésképzésre azonban a szezonalítás jellemző, illetve az értékvesztés-elszámolás alapján a bankok a várható veszteségeiket jelentős pontatlansággal becsülik, ami nem vall prudens magatartásra. Journal of Economic Literature (JEL) kód: C23, E51, G14, M41, G21

Suggested Citation

  • Bethlendi, András, 2007. "A hazai bankok hitelezésiveszteség-elszámolásának vizsgálata [Examination of loan-loss allowance practices by Hungarian banks]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 67-93.
    • Handle: RePEc:ksa:szemle:893
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    References listed on IDEAS

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    Cited by:

    1. Péter Fáykiss & Erzsébet-Judit Rariga & Márton Zsigó, 2019. "Portfolio Cleaning of Problem Project Loans in Hungary – Experiences Related to the Systemic Risk Buffer, as a Targeted Macroprudential Instrument," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 18(3), pages 52-82.

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    More about this item

    JEL classification:

    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
    • E51 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Money Supply; Credit; Money Multipliers
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

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