期刊名称:Ovidius University Annals: Economic Sciences Series
电子版ISSN:2393-3127
出版年度:2015
卷号:15
期号:2
语种:English
出版社:Ovidius University Press
摘要:The main amendment to the current methodology on provisions is represented by the reduction in the Fund's exposure, stemming from the payments of guarantees only based on the debtors’ accessory guarantees registered in the Fund’s accounting and not based on the calculation estimated on the value of the accessory guarantees due to the Fund or on a historical recovery rate of paid guarantees. This paper aims to conduct an analysis in this direction.