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THE PROCEDURE OF PROVISION CALCULATION ON INDIVIDUALLY SIGNIFICANT IMPAIRED LOANS IN SECOND TIER BANKS OF THE REPUBLIC OF KAZAKHSTAN
Journal: Science and world (Vol.3, No. 28)Publication Date: 2015-12-24
Authors : Nurgaliyeva A.M.;
Page : 74-77
Keywords : loans; provisions; banks; borrowers; impaired loans; cash flow; monitoring of loan;
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Abstract
This article reveals the essence and the necessity of creating provisions (reserves) in order to cover losses from credit operations of the bank. Also provides the procedure for determining provisions for impaired loans of individually significant in the second-tier banks of the Republic of Kazakhstan.
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Last modified: 2016-07-29 21:28:39