"Vysok\u00E1 \u0161kola finan\u010Dn\u00ED a spr\u00E1vn\u00ED, o.p.s." . "Role opravn\u00FDch polo\u017Eek v \u0159\u00EDzen\u00ED rizik" . . . "IFRS; Financial activity; Impairment; Regulation; Credit risk"@en . "RIV/26138077:_____/13:#0000359!RIV14-GA0-26138077" . "The Role of Provisions in Risk Management"@en . "V obdob\u00ED recese doch\u00E1z\u00ED ke zvy\u0161ov\u00E1n\u00ED \u00FAv\u011Brov\u00FDch rizik, mj. i v d\u016Fsledku zhor\u0161uj\u00EDc\u00ED se bonity klient\u016F doch\u00E1z\u00ED k n\u00E1r\u016Fst\u016Fm n\u011Bkter\u00FDch parametr\u016F \u00FAv\u011Brov\u00E9ho rizika. Banky mus\u00ED v\u016F\u010Di t\u011Bmto ztr\u00E1t\u00E1m tvo\u0159it opravn\u00E9 polo\u017Eky a opravn\u00E9 polo\u017Eky na o\u010Dek\u00E1van\u00E9 \u00FAv\u011Brov\u00E9 ztr\u00E1ty sni\u017Euj\u00ED vyk\u00E1zan\u00FD \u010Dist\u00FD hospod\u00E1\u0159sk\u00FD v\u00FDsledek v obdob\u00ED, v n\u011Bm\u017E je opravn\u00E1 polo\u017Eka uzn\u00E1na. St\u00E1vaj\u00EDc\u00ED standardy neumo\u017E\u0148uj\u00ED, aby byly do opravn\u00FDch polo\u017Eek zahrnuty \u00FAv\u011Brov\u00E9 ztr\u00E1ty na z\u00E1klad\u011B ud\u00E1lost\u00ED, k nim\u017E m\u00E1 doj\u00EDt v budoucnu. Pokud by toto bylo p\u0159\u00EDpustn\u00E9, mohly by banky tvo\u0159it opravn\u00E9 polo\u017Eky ji\u017E v obdob\u00ED r\u016Fstu, a ty by mohly \u201Ep\u016Fsobit jako tlum\u00EDc\u00ED prost\u0159edek b\u011Bhem hospod\u00E1\u0159sk\u00E9ho poklesu.\u201C Jednou z mo\u017Enost\u00ED, jak tuto situaci \u0159e\u0161it, je zlep\u0161en\u00ED pravidel t\u00FDkaj\u00EDc\u00EDch se tvorby opravn\u00FDch polo\u017Eek. C\u00EDlem tohoto \u010Dl\u00E1nku je zhodnocen\u00ED stavu novelizace pravidel pro finan\u010Dn\u00ED n\u00E1stroje, a to hlavn\u011B v oblasti znehodnocen\u00ED finan\u010Dn\u00EDch aktiv (impairment)."@cs . . . . "2013-01-01+01:00"^^ . . "RIV/26138077:_____/13:#0000359" . "Praha" . . "Praha" . "During the recession there is an increase in the number of credit risks, among other things, due to the deteriorating creditworthiness of clients which leads to some increases in credit risk parameters. Banks need to make up for this loss by provisioning and provisions for expected loan losses reduce reported net income in the period in which the provision is recognized. Existing standards do not permit credit losses based on events which take place in the future to be included in provisions. If this was permitted, the bank could create provisions during growth, and they could \u201Chave a weakening effect during economic downturns\u201D. One of the ways to solve this situation is to improve the rules relating to provisioning. The aim of this article is to evaluate the state of the rules amendments for financial instruments, mainly in the impairment of financial assets)."@en . "V obdob\u00ED recese doch\u00E1z\u00ED ke zvy\u0161ov\u00E1n\u00ED \u00FAv\u011Brov\u00FDch rizik, mj. i v d\u016Fsledku zhor\u0161uj\u00EDc\u00ED se bonity klient\u016F doch\u00E1z\u00ED k n\u00E1r\u016Fst\u016Fm n\u011Bkter\u00FDch parametr\u016F \u00FAv\u011Brov\u00E9ho rizika. Banky mus\u00ED v\u016F\u010Di t\u011Bmto ztr\u00E1t\u00E1m tvo\u0159it opravn\u00E9 polo\u017Eky a opravn\u00E9 polo\u017Eky na o\u010Dek\u00E1van\u00E9 \u00FAv\u011Brov\u00E9 ztr\u00E1ty sni\u017Euj\u00ED vyk\u00E1zan\u00FD \u010Dist\u00FD hospod\u00E1\u0159sk\u00FD v\u00FDsledek v obdob\u00ED, v n\u011Bm\u017E je opravn\u00E1 polo\u017Eka uzn\u00E1na. St\u00E1vaj\u00EDc\u00ED standardy neumo\u017E\u0148uj\u00ED, aby byly do opravn\u00FDch polo\u017Eek zahrnuty \u00FAv\u011Brov\u00E9 ztr\u00E1ty na z\u00E1klad\u011B ud\u00E1lost\u00ED, k nim\u017E m\u00E1 doj\u00EDt v budoucnu. Pokud by toto bylo p\u0159\u00EDpustn\u00E9, mohly by banky tvo\u0159it opravn\u00E9 polo\u017Eky ji\u017E v obdob\u00ED r\u016Fstu, a ty by mohly \u201Ep\u016Fsobit jako tlum\u00EDc\u00ED prost\u0159edek b\u011Bhem hospod\u00E1\u0159sk\u00E9ho poklesu.\u201C Jednou z mo\u017Enost\u00ED, jak tuto situaci \u0159e\u0161it, je zlep\u0161en\u00ED pravidel t\u00FDkaj\u00EDc\u00EDch se tvorby opravn\u00FDch polo\u017Eek. C\u00EDlem tohoto \u010Dl\u00E1nku je zhodnocen\u00ED stavu novelizace pravidel pro finan\u010Dn\u00ED n\u00E1stroje, a to hlavn\u011B v oblasti znehodnocen\u00ED finan\u010Dn\u00EDch aktiv (impairment)." . "The Role of Provisions in Risk Management"@en . "1"^^ . "Role opravn\u00FDch polo\u017Eek v \u0159\u00EDzen\u00ED rizik"@cs . . "1"^^ . "Prezentace v\u00FDsledk\u016F ekonomick\u00E9ho v\u00FDzkumu" . . . . "Role opravn\u00FDch polo\u017Eek v \u0159\u00EDzen\u00ED rizik" . . . "103403" . . "Dlaskov\u00E1, Gabriela" . . . . "8"^^ . "978-80-7408-091-3" . . "P(GA13-08549S)" . "Role opravn\u00FDch polo\u017Eek v \u0159\u00EDzen\u00ED rizik"@cs . "[9E74B2C255B8]" . .