ACCOUNTING RECORDS OF BANK PLACEMENTS
Autor: | Jakir, Ivo |
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Přispěvatelé: | Jakaša, Petra, Sorić, Branko, Vidović, Jelena |
Jazyk: | chorvatština |
Rok vydání: | 2020 |
Předmět: | |
Popis: | Ovaj rad prikazuje plasmane financijskih institucija među kojima su najznačajniji plasmani banaka. Banka svoje plasmane izdaje u vidu danih kredita i danih depozita. Prihod koji se ostvaruje u tim poslovima je kamata. Također, uz poslovanje sa kreditima potrebno je preuzeti rizik tj. Predvidjeti potencijalne događaje. U poslovanju banke postoje skupine rizika i sukladno njima banka svoje kredite uvrštava u rizične skupine. Uz kredite i depozite, banka može izdati i dužničke vrijednosne papire. Plasmani banka su imovina banke koja se nalazi aktivi bilance te imaju svoj računovodstveni obuhvat. Računovodstveni prikaz tih poslova je detaljno opisan u nastavku ovoga rada. In this work placements of financial institutions have been presented, among which the most significant are the bank placements. The Bank issues its placements in the form of loans and deposits. Interest is the income in these transactions. Also, in addition to business with loans it is necessary to take over risk i.e. anticipate potential events. There are risk groups in the bank's operations and in accordance with them, the bank classifies its loans into the risk groups. The bank may also issue debt securities with loans and deposits. Bank placements are the property of the bank that is located balance sheet assets and have their own accounting coverage. The accounting presentation of these transactions is described in detail later in this paper. |
Databáze: | OpenAIRE |
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