Analysis of special credit risk in the function of real financial reporting

Demirović, Lejla; Isaković-Kaplan, Ševala; Proho, Mahir

doi:10.2478/jfap-2023-0004

Abstract

Banks and banking business are exposed to the influence of numerous risks, of which the importance of credit risk management stands out, because credit risk is the only risk that banks are obliged to measure, record in accounting and report. Banks monitor credit risk through the segmentation of the credit portfolio according to the level of risk. This paper is focused on research related to the management of the riskiest category of the credit portfolio, for which we will use the term special credit risk (SCR) in this paper.

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Analysis of special credit risk in the function of real financial reporting

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