{"id":6191,"date":"2023-10-29T07:42:10","date_gmt":"2023-10-29T07:42:10","guid":{"rendered":"https:\/\/abrs.ba\/about-credit-risk-management-and-determination-of-expected-credit-losses\/"},"modified":"2025-12-17T10:10:35","modified_gmt":"2025-12-17T10:10:35","slug":"about-credit-risk-management-and-determination-of-expected-credit-losses","status":"publish","type":"post","link":"https:\/\/abrs.ba\/en\/about-credit-risk-management-and-determination-of-expected-credit-losses\/","title":{"rendered":"About credit risk management and determination of expected credit losses"},"content":{"rendered":"<figure class=\"wp-block-table is-style-stripes\">\n<table class=\"has-white-background-color has-background\">\n<tbody>\n<tr>\n<td><b>Decision on Amendments to the Decision on Credit Risk Management and Determination of Expected Credit Losses<\/b><br \/>\nOfficial Gazette of Republika Srpska, no. 106\/25<\/td>\n<td><a href=\"https:\/\/abrs.ba\/wp-content\/uploads\/2025\/12\/Change5DecOnCreditRiskManAndDetfExpCredLosses03122025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"link\" data-id=\"https:\/\/abrs.ba\/wp-content\/uploads\/2023\/12\/Izm4OdlUpravljanjeKreditnimRizikom-1.pdf\">Download<\/a><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Decision on Amendments to the Decision on Credit Risk Management and Determination of Expected Credit Losses<\/b><br \/>\nOfficial Gazette of Republika Srpska, no. 101\/23<\/td>\n<td><a href=\"https:\/\/abrs.ba\/wp-content\/uploads\/2023\/12\/Change4DecOnCreditRiskManAndDetfExpCredLosses-1.pdf-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"link\" data-id=\"https:\/\/abrs.ba\/wp-content\/uploads\/2023\/12\/Izm4OdlUpravljanjeKreditnimRizikom-1.pdf\">Download<\/a><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Attachment<\/b><br \/>\nPublished date: 27\/07\/2023<\/td>\n<td><a href=\"https:\/\/abrs.ba\/wp-content\/uploads\/2023\/10\/1a_Prilozi-uz-NPL-uputstvo.xlsx\" target=\"_blank\" rel=\"noreferrer noopener\">Download<\/a><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Instruction for developing and monitoring strategy for treatment of non-performing exposures<\/b><br \/>\nPublish date: 27\/07\/2023<\/td>\n<td><a href=\"https:\/\/abrs.ba\/wp-content\/uploads\/2024\/02\/InstrForDevelopMonitorStrategyForTreatmentOfNonPerformingExposures.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Download<\/a><span style=\"font-size: revert; font-family: inherit; font-weight: inherit;\">\u00a0<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Decision on Amendments to the Decision on Credit Risk Management and Determination of Expected Credit Losses<\/b><br \/>\nOfficial Gazette of Republika Srpska, no. 35\/23<\/td>\n<td><a href=\"https:\/\/abrs.ba\/wp-content\/uploads\/2023\/12\/Change3DecOnCreditRiskManAndDetfExpCredLosses.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Download<\/a><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Amendments to the Instruction for collateral value assessment<\/b><br \/>\nOfficial Gazette of Republika Srpska, no. 25\/22<\/td>\n<td><a href=\"https:\/\/abrs.ba\/wp-content\/uploads\/2024\/02\/Amn1InstrForCollateralValueAssessment15032022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Download<\/a><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Decision on Amendments to the Decision on Credit Risk Management and Determining Expected Credit Losses<\/b><br \/>\nOfficial Gazette of Republika Srpska, no. 73\/21<\/td>\n<td><a href=\"https:\/\/abrs.ba\/wp-content\/uploads\/2023\/12\/Change2DecOnCreditRiskManAndDetfExpCredLosses.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Download<\/a><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Amendment to the Instruction for collateral value assessment<\/b><br \/>\nPublish date: 19\/08\/2020<\/td>\n<td><a href=\"https:\/\/abrs.ba\/wp-content\/uploads\/2023\/12\/AmendmentInstructionsClassifValuationOfFinancialAssets.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Download<\/a><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Instruction for collateral value assessment<\/b><br \/>\nOfficial Gazette of Republika Srpska, no. 77\/20<\/td>\n<td><a href=\"https:\/\/abrs.ba\/wp-content\/uploads\/2023\/12\/InstructionForCollateralValueAssessment.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Download<\/a><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Decision on Amendments to the Decision on Credit Risk Management and Determination of Expected Credit Losses<\/b><br \/>\nOfficial Gazette of Republika Srpska, no. 109\/19<\/td>\n<td><a href=\"https:\/\/abrs.ba\/wp-content\/uploads\/2023\/12\/Change1DecOnCreditRiskManAndDetfExpCredLosses.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Download<\/a><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Instruction for the classification and valuation of financial assets<\/b><br \/>\nPublish date: 12\/06\/2019<\/td>\n<td><a href=\"https:\/\/abrs.ba\/wp-content\/uploads\/2023\/12\/Instructions-for-classification-and-valuation-of-financial-assets.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Download<\/a><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><b>Decision on Credit Risk Management and Determination of Expected Credit Losses<\/b><br \/>\nOfficial Gazette of Republika Srpska, no. 48\/19<\/td>\n<td><a href=\"https:\/\/abrs.ba\/wp-content\/uploads\/2023\/12\/DecOnCreditRiskManAndDetfExpCredLosses.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Download<\/a><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Decision on Amendments to the Decision on Credit Risk Management and Determination of Expected Credit Losses Official Gazette of Republika Srpska, no. 106\/25 Download Decision on Amendments to the Decision on Credit Risk Management and Determination of Expected Credit Losses Official Gazette of Republika Srpska, no. 101\/23 Download Attachment Published date: 27\/07\/2023 Download Instruction for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[163],"tags":[],"class_list":["post-6191","post","type-post","status-publish","format-standard","hentry","category-management-system-and-risk-management"],"acf":[],"modified_by":"IT Podrska","_links":{"self":[{"href":"https:\/\/abrs.ba\/en\/wp-json\/wp\/v2\/posts\/6191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abrs.ba\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abrs.ba\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abrs.ba\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/abrs.ba\/en\/wp-json\/wp\/v2\/comments?post=6191"}],"version-history":[{"count":5,"href":"https:\/\/abrs.ba\/en\/wp-json\/wp\/v2\/posts\/6191\/revisions"}],"predecessor-version":[{"id":12859,"href":"https:\/\/abrs.ba\/en\/wp-json\/wp\/v2\/posts\/6191\/revisions\/12859"}],"wp:attachment":[{"href":"https:\/\/abrs.ba\/en\/wp-json\/wp\/v2\/media?parent=6191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abrs.ba\/en\/wp-json\/wp\/v2\/categories?post=6191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abrs.ba\/en\/wp-json\/wp\/v2\/tags?post=6191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}