Regulatorně stanovené postupy pro odhad očekávaných ztrát v ČR (a jejich vztah k regulatorně stanoveným postupům pro odhad ztrát neočekávaných)

This paper examines estimations of the expected losses of loans and the provisioning techniques imposed by Czech regulatory norms. The current Czech regulatory quidelines define the criteria for loan classification and specify the minimum coefficients used for creating provisions. These coefficients correlate each individual loan with an expected loss. Anticipating the implementation of the New Basel Capital Accord on banking in the Czech Republic, it can be argued that it will be necessary to revise not only the capital adequacy framework, but also procedures connected with provisioning. The estimation procedures of both expected and unexpected losses should interact. This paper emphasizes the potential weak points of the current regulatory framework in the Czech Republic concerning the estimation technique of expected losses and its relation to the estimation technique of unexpected losses.