In this paper, we estimate the sustainable level of lifetime expected credit losses and provisions and assess the … procyclicality of banks' credit losses and provisions in the Czech Republic. Further, we discuss the implications of the results for … when the actual values were below the sustainable levels. Addi-tionally, we show that credit losses and provisions behave …

represents 15% of the Czech consumer credit market over the period 2002-2012. We find an important time dimension to the links …

This article examines the procyclicality of banks' credit losses and provisions in the Czech Republic using pre-2018 … recovery phase, while it is non-existent in the early contractionary phase. Secondly, banks with higher credit risk behave more … procyclically than their peers with lower credit risk. If this behaviour persists under IFRS 9 and banks do not change their …

Some financial institutions can use internally developed credit risk models to determine their capital requirements. At … assess the degree of variance in credit risk estimates provided by multiple banks for a single entity. In line with the prior …, its industry and locations of the entity and contributing banks; banks report a higher deviation from the mean credit risk …