%0 Journal Article %T CAUTIOUS PRACTICE IN ACCOUNTANCY CREDIT UNITS %A Riana Iren RADU %J Annals of Dun£¿rea de Jos University. Fascicle I : Economics and Applied Informatics %D 2006 %I Dunarea de Jos University of Galati %X The constitution of the specific risk prevision refers to their creation and is realized including in the cost the sum representing the level of the necessary specific risk provisions, in case there is no provision. The constitutions, regulation and the utilization of specific risk provisions will be realized using the credit currency and/or the investments they correct. Specific risk provisions are to be determined only for the client¡¯s balance sheet engagements. The calculation for the necessary volume of provisions is realized for each and every credit contract referring to the final client classification category. %K financial performance %K credit contract %K the necessary volume of provisions %K specific risk provisions %K the balance sheet %K the accepted warranties %U http://www.ann.ugal.ro/eco/Doc%202006/22.%20OK%20riana_articol.pdf