%0 Journal Article %T PROCEDURES AND MECHANISMS FOR PREVENTION OF THE RISK OF FINANCIAL INSOLVENCY IN THE BANKING SYSTEM THROUGH THE USE OF RISK PROVISIONS %A Imbrescu Carmen-Mihaela %A Ha£¿£¿egan Camelia-Daniela %A Megan Ovidiu-Octavian %J Annals of the University of Oradea : Economic Science %D 2009 %I University of Oradea %X The paper addresses how the central bank put in place procedures and mechanisms for mandatory treatment of the risks the banking activity but also of the classification of loans and investments, the establishment, regulation and use of specific provisions %K loans and investments %K provisions for credit risk %K insolvency %U http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/171.pdf