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4.1.2.
4.1.3.
4.1.4.
4.1.5.
4.1.6.
4.2.
4.2.1.
4.2.2.
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4.3.
4.4.
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4.7.
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4.8.
4.8.1.
4.8.2.
4.8.3.
4.8.4.
4.8.5.
4.8.6.
4.9.
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4.10.3.
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270.463
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281.958
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Sound Practices for Loan Accounting, Credit Risk Disclosure and Related Matters
(consultative paper October 1998).
15
Sound Practices for Loan Accounting and Disclosure (July 1999).
16
Principles for the Management of Credit Risk (September 2000).
66

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2007.
2007.
2007.

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(100.000)

2008
2004
2008

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91
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30.06.2007.
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:
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30.06.2007. 31.12.2007.
1 2:
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31.12.2007.
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31.12.2007.

()
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International Convergence of Capital Measurement and Capital Standards.
93
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) .
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,
.

.
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: 1.000
2,5% .. 1 60
.

3% .. .

. ,
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.
:

200

(150)

50

:
,

1.000 ,
29
,
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98
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6.000
2) 6.000
:
:
. 1 70 .
,
.
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3) 1.000
3) 1.000

,

4) 6.000
4)
6.000
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7.000

60 70
1.000
.
:
.

2% .. 1 70 .

,

5) 120
5) 120

1.000 ,

6) 175 ( 2,5)
6)
175
99
:

120
(2,5 x 70)
(175)

(1.000)

(1.055)

(2,5 x 70)

4%
2% ..

60 70

1
200
(80)
120
(150)
(25)
(175)
(1.000)
(1.000)
50
(80)
(1.025)
(1.055)

, ,
,

.

.
.

. ,
.
.

, .
.
100
:

.

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:

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;
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,
.
.

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.
.
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:
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2. (
);
101
3. , ,
, , ,
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5. ,
;
6. , ,
,
;
7. ;
8. ,
,
;
9.
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.
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, ;
10.
.

,

;
11.
;
5-1: 2003.

, ,
,
.

, ,
,
.

(front office) (back office),

(),
,

102
,
.

, ,
1. 2003. .
.

,
, .

.
(Front office)
(Back office)
103
5.2.
,
.
. ,

.
.
,
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.
e
.

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. , ,

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. , ,
.
/

.
5.2.1.
,
,

.

.
.

,
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.
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.
104
,
.

.
,
.
:

;
;
;

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;
:

;
;
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;

,
;
5-2:

1.400
4.800
800
7.000
309
5.000
1.500
500
7.000
74
105

:
1:
1.400 1
4.800 270
800 1.080
7.000
5.000 1 1.500 90
500 720
7.000
309
71
2:

74
309
23%
5.2.2.

.

.

(. ),
.
.
,
, .
.
, ,
,
.

.

.

, .
106
5-3:
2
30
1
370
8
20
8
0
2.
500
1.
500
1.
000
7
00
5
00
3
00
2.
500
1.
500
:
1.

2.

3.
,

4.
230
23%
1.000
230
1.000
230 1370
1.000
14%
700
94%
700
230
9%
2.500

.

.
,

,
.
,
.
107
5-2:

.
:

" " .. ,

600.000
,
.

150.000
,
.
31.10.2008.
.
:

1.

.
2.

.
3.

(.
31.12.2007.
150.000
450.000
600.000
: 1.09.2007.
5.2.3.

.

,

.
,
, ,
" ".
.

.
,
.
:
108
5-4: (
)
1. 1. 3.
1.065.000
575.000
100.000
3 6 6 12
75.000
650.000
.
1.640.000
100.000
75.000
650.000
600.000
1.065.000
2.000.000
120.000
120.000
720.000
3.185.000
2.200.000
300.000
2.200.000
250.000
90.000
345.000
2.500.000
250.000
435.000
(860.000)
100.000
(175.000)
650.000
285.000
(860.000)
(760.000)
(935.000)
(285.000)
:
, .
640.000
345.000
3.185.000
-

.
,
. ,
860.000

. 760.000,
1 3 ,
760.000 .
, ,
.

,
,
.
5.2.4.

.

.
,

.
.
109
250.000
250.000
6
01.11.2007.
01.05.2008.
4.000
300.000
1
28.12.2007.
28.01.2008.
1.000
90.000
2
06.08.2007.
06.08.2009.
4%
4% +

2%
1%
300.000
300.000
3
20.000
1.500.000
18
5.000
300.000
1
15%
15% +

31.03.2006.
8%
10%
30.06.2007.
+ 6%
1.10.2007.
110
31.03.2007.
31.03.2008.
31.03.2009.
01.01.2008.
01.07.2009.
01.01.2010.
01.01.2008.
01.04.2008.
01.07.2008.
01.10.2008.

31.12.2007.
100.000
100.000
100.000
45.000
30.000
15.000
145.000
130.000
115.000
300.000
90.000
390.000
500.000
500.000
500.000
60.000
40.000
20.000
1.500.000
120.000
1.620.000
75.000
75.000
75.000
75.000
7.500
5.625
3.750
1.875
300.000
18.750
1 3
1
560.000
1.
540.000 6 12
520.000
1
82.500
1.
80.625 3 6
78.750 6 12
76.875 6 12
318.750
111
5.3.

.
,

, .

, ,
.
, ( )
, ,
.

.

:
;
;

;
,
;

;

;
, /
;
;

,
;
5.3.1.

.

. ,

. ,
.

, ,
,
,
.
112

5-5:
..

.

.
:
- ,
.
- ,
.
5 () .
20 () .

.

.

, ,
, ,
,
.
: ,
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:
(
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60
40
% ( %
)
20
20
30
3 12
40
20
30
1 5
35
10
30
10

10
: - 5.000 ; 200.000 ;
- 200.000 ;

. 100.000
.
113
5.3.2.

.

,
,
.
.

,
( ) .

. ( ,
,
) .
:
,
.
5-6:
2, 3, 2,
232.

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2
-
3
-
2
2
3
2
,
.
,
.
.
, .
,

.
114
5-7:
1
1.1.
1.2.
/
/
7
1
5.2.
5.3.
5.4.
2
3
=
5
3,5
6
4
3
20
1
1
2,9
3
4
1
:
2
2
2
3
2,0
5
7
2
2
3,5
2
3
4
11
1 5 / =
14,7
:
2
2
2

/ =
/ =
5
5.1.
/ =
4
4.1.
4.2.
/ =
3
3.1.
3.2.
3
3
/ =
2
2.1.
2.2.
2.3.
2.4.
2.5.
2.6.
2.7.
4
:
2,8
=
2,9
3
115
5.3.3.

,
( ,
).
,
.

.

,
.

,
.
5-8:
/ / 2
;
;
( )
( 1 )
116
(1 5 )
( 5 )
100%
100%
/ /

11
6 - 10
11 - 15
16 - 20
30 90

180
360
360
21 - 25
26 - 30
1% 2%
5%
25%
50%
100%
5%
117
5-9:
" " ..

(
)
(
)
36.098
36.098
81.896
81.896
335.644
335.644
2.178.267
4.491.271
2.178.267
17.403
4.473.868
96.543
96.543
512.931
512.931
44.487
22.728
21.759
162.208
162.208
7.939.345
40.131
7.899.214

:

()
2007.
2006.
2.933
6.093
14.470
26.007
(24.073)
(5.094)
17.403
2.933

(
)
90
.
.

.

.
118
5.3.4.

.
, .

:
,
.

.
,

.
,

.

.

.

,
.

.

,

,
.
119
5.4.

( ).

.
, .
,

. ,

.
,
.
.
, 104 105.
5-10:
2008.
-

(1)
(1)

3 ..
3 ..
:
1.
500.000

-
200.000
15%
2.500
18%
3.000
12%
2.000
-
700.000
10%
5.833
13%
7.583
7%
4.083
2.
1.500.000
-
1.500.000
8%
10.000
8%
10.000
8%
10.000

1.185.000
:
3.185.000
18.333
20.583
16.083
:
1.

-
2.
-
-

:
250.000
250.000
390.000
300.000
90.000
2.545.000
3.185.000

(1)
.. ;
4%
833
7%
1.458
1%
208
2%
1%
500
75
2%
1%
500
75
2%
1%
500
75
1.408
2.033
783
16.925
18.550
15.300
0,58%
0,04%
0,65%
0,06%
0,50%
0,02%
120
5.4.1.

3 ,
1.625 (18.550 16.925).
3 ,
.
( 500.000)
( 250.000),
.
,
,
,
.
,
.

.
(
), (

) (
).
5-11:

1

-
-

-

:
-
-

-

:
31.12.2007.
2008.
2008.
2008.
,
,
800.000
15%
120.000
18%
144.000
12%
96.000
200.000
1.000.000
8%
16.000
136.000
8%
16.000
160.000
8%
16.000
112.000
500.000
4%
20.000
7%
35.000
1%
5.000
500.000
1.000.000
2%
10.000
30.000
2%
10.000
45.000
2%
10.000
15.000
106.000
115.000
97.000
4,270%
0,942%
5,024%
1,413%
3,516%
0,471%
121
-
-

-

:

-

-

:
31.12.2007.
2008.
2008.
,
,

3
3
500.000 15%
75.000 18%
90.000 12%
60.000
500.000
2008.
8%
1.000.000
-
-

-

:

-

-

:

8%
115.000
40.000
8%
130.000 15.000
40.000
100.000
800.000
4%
32.000
7%
56.000
1%
8.000
200.000
2%
4.000
2%
4.000
2%
4.000
1.000.000
36.000
40.000
31.12.2007.
60.000
12.000
79.000
70.000
88.000
3,611%
1,130%
4,082%
1,884%
3,140%
0,377%
2008.
2008.
,
,

3
3
500.000 15%
75.000 18%
90.000 12%
60.000
500.000
2008.
8%
1.000.000
40.000
8%
115.000
40.000
8%
130.000
40.000
100.000
500.000
4%
20.000
7%
35.000
1%
5.000
500.000
2%
10.000
2%
10.000
2%
10.000
1.000.000
30.000
45.000
85.000
85.000
3,611%
0,942%
4,082%
1,413%
15.000
-
85.000
3,140%
0,471%
122
5.4.2.

.
.
:
5-12:
1.000.000 , 800.000
, 200.000 . ,
500.000 500.000
.
300.000.
3 . 24.000 (3% X
800.000 ),
15.000 (3% X 500.000
). ,
9.000 (24.000 15.000
). , 3 ,
9.000.
:
+300.000
- 300.000

3
..
+ 300.000 x
3%
- 300.000 x
3%

+ 9.000
- 9.000
3
..
+ 300.000 x 3%
- 300.000 x 3%
- 9.000
+ 9.000
5.4.3.

.

.

( ).
123
5-13: ( )
1. 1. 3.
3 6 6 12
775.000
225.000
500.000
500.000
775.000
225.000
500.000
500.000
300.000
250.000
1.065.000
1.065.000
2.000.000
120.000
1.185.000
120.000
3.185.000
-
2.200.000
2.200.000
90.000
640.000
345.000
300.000
475.000
475.000
250.000
(25.000)
450.000
450.000
500.000
950.000
90.000 2.545.000
410.000 (1.360.000)
1.360.000
-
345.000
3.185.000
-

.
,

,
. ,

.
,
.

.

.
5-3:
13%
(1)
4%
8%
10%
9%
2%
1%
3%
(1)
15%. ,
, .
124
5.4.4.

,
.

.

:
1
3

36.000
(
).
1%, .

, , .
5-14:

:
1. 300.000 1
2. 90.000 12
3. 1.000.000 12
:
(1)
31.12.2007.
1
2
3
4
5
6
7
8
9
10
11
12
(2)
1.000.000
1.000.000
1.000.000
1.000.000
1.000.000
1.000.000
1.000.000
500.000
500.000
500.000
500.000
500.000
500.000
(3)
390.000
390.000
90.000
90.000
90.000
90.000
90.000
90.000
90.000
90.000
90.000
90.000
90.000
(4)
610.000
610.000
910.000
910.000
910.000
910.000
910.000
410.000
410.000
410.000
410.000
410.000
410.000
(5)
(6 = 4 x 5)
30
30
30
30
30
30
30
30
30
30
30
30
18.300.000
27.300.000
27.300.000
27.300.000
27.300.000
27.300.000
12.300.000
12.300.000
12.300.000
12.300.000
12.300.000
12.300.000
360
=
36.000
228.600.000
6.350
125
:
228.600.000
6.350
36.000
36.000
, (
) 6.350
.
, ,
.
:
1) :
154.800.000
4.300
36.000
36.000
2) :
73.780.000
2.050
36.000
36.000
:
4.300 + 2.050 = 6.350.
126
5-4:
,
.

, .

, .

. , ,
, ,
,
,
,
.

( )
1. 1. 3.
3 6 6 12
500.000
500.000
500.000
-
300.000
300.000
200.000
200.000
500.000
500.000 1.500.000
500.000 1.500.000
390.000
90.000
390.000
500.000
410.000 1.110.000
700.000 1.110.000
90.000
200.000
200.000

(
, )
1. 1 3.
275.000
225.000
275.000
225.000
3 6 6 12
500.000
500.000
250.000
275.000
275.000
250.000
(25.000)
250.000
250.000
250.000
250.000
250.000
250.000
250.000
127
5-5:

.
,
.

,
.
,

,
.
128
5.5.

( ) ,
,
.
( ),
,
.

. ,

. ,

. ,
.

.

.
,

.
,
,

, ,
, .
129
5-15:

. .
.
.
,
.

.
.

, .
,
.

.
, ,
:
10.000 , 10.000
, 1.000 ;
200.000
, 20.000 , 5.000
;
, , 120.000
.

250.000 , , 20.000
, 6.000 , 1.000 .

250.000 , , 4.000
, 1.000 .
, , 345.000
.
:

/

:
1.
2.
130
1:

765.000
255.000
1
255.000
10.000
75
750.000
1.000
60
60.000
2.000.000
200.000
1
200.000
20.000
75
1.500.000
5.000
60
300.000

120.000
120.000
120.000

250.000
20.000
6.000
1.000
1
75
60
90
250.000
4.000
1.000
1
75
90
2.200.000
250.000
1.500.000
360.000
90.000
640.000
250.000
300.000
90.000
345.000
345.000
345.000
30
31
75
60
255.000 750.000 60.000

200.000 1.500.000 300.000
120.000
575.000 2.250.000 360.000
90
250.000 1.500.000 360.000
- 1.065.000
- 2.000.000
- 120.000
- 3.185.000
90.000 2.200.000
250.000
300.000
90.000
640.000
345.000
-
345.000
-
845.000 1.800.000 360.000 180.000 3.185.000
( ) (270.000)
450.000
- (180.000)

30

31

450.000
-
- (180.000)
450.000
450.000
(270.000)
255.000
10.000
70
70.000
2.150.000
200.000
20.000
1
80
200.000
1.600.000
5.000
70
120.000
350.000

120.000
120.000

250.000
20.000
6.000
70
1.000
100
250.000
32
33
2.370.000 ( )
250.000

420.000
75
60
32
33
100.000

670.000

250.000
800.000 70.000
1.600.00 350.00
200.000
0
0
120.000
2.400.00 420.00
575.000
0
0
90
255.000
1.000

1.125.000
1
255.000
80
800.000
250.000
250.000
345.000
10.000
855.000
(280.000
)
1.600.00 420.00
0
0 100.000
320.000
100.000
1.920.00 420.00
0
0 200.000
(200.000
480.000
)
(280.000
)
480.000
845.000
2.500.00
0
120.000
3.395.00
0
2.370.00
0
670.000
345.000
10.000
3.395.00
0
- 480.000
(200.000
) (480.000)
30.000
4.000
80
1.000
345.000
30.000
100
320.000

100.000
- (20.000)
- (20.000) (20.000)
345.000
/
345.000
30.000
- (20.000)
30.000
10.000
2:
1,065,000
255.000
1
255.000
10.000
75
750.000
1.000
60
60.000
2.000.000
200.000
1
300.000
20.000
75
1.500.000
5.000
60
300.000

120.000
120.000
1
120.000

2.200.000 )
250.000
1
250.000
20.000
75
1.500.000
34
6.000
60
360.000
35
1.000
90
90.000

640.000
250.000
1
250.000
4.000
75
300.000
1.000
90
90.000

345.000
345.000
1
345.000
34
35
75
60
255.000 750.000 60.000

200.000 1.500.000 300.000
120.000
575.000 2.250.000 360.000
250.000 1.500.000 360.000
250.000 300.000
345.000
845.000 1.800.000 360.000
(270.000)
450.000
(270.000)
450.000
-
90
- 765.000
- 2.300.000
- 120.000
- 3.185.000
90.000 2.200.000
90.000 640.000
- 345.000
180.000 3.185.000
- (180.000)

- 450.000
- (180.000) (450.000)

1.005.000
255.000
1 255.000
10.000
70 700.000
1.000
50
50.000
1.850.000
200.000
1 200.000
20.000
70 1.400.000
5.000
50 250.000
120.000
250.000
20.000
6.000
1.000
1
70
50
80
250.000
4.000
1.000
1
70
80
345.000
36
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2006

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5-27:
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257.369
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100.682
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319.377
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24.162
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130.134
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725.640
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41.405
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196.626
50.270
35.427
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55.374
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2006.
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506.681
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77.716
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465.211
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/
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0.3%
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14.584
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16.156
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1.285
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14%
14%
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130.134
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217
8.
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