Covid-19 Salgınının Türkiye’deki Bankaların Kredi Sınıflandırması ve Karşılıklarına Etkisi

Abstract

In this study, mainly the effect of the Covid-19 outbreak on credit classification, non-performing loans and provisions for loans in Turkey was analyzed. In this context, firstly, the accounting and financial origin of the classification of bank loans in Turkey, the IAS-39 standard was explained, and then the criticisms brought to the IAS-39 standard and the transition process to IFRS-9 were mentioned. In the next section, the IFRS-9 standard and the expected credit losses model introduced with this standard are explained, and then the old and new ‘Provision Regulations’, which are the legal equivalent of this standard in our country are mentioned. In the last parts of the study, the effects of the Covid-19 epidemic in the world and in our country and the measures taken to eliminate them were mentioned and the effects of the epidemic on the loan classification, provisions and non-performing loans of banks in Turkey were emphasized. In addition, some measures, criticisms and suggestions were presented within the framework of the policies and decisions taken by the public and supervisory authorities and banks against these effects. In the conclusion part, a general assessment was made regarding the effect of the epidemic on the credit classification and provisions in our country, and some problems were highlighted and the importance of their solution for the post-epidemic period was emphasized.