@misc{Biernacki_Michał_Utrata_2005,
 author={Biernacki, Michał},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1082, s. 104-109},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={In the following article there were described basic area of assets value loss determining secure in the commercial banks, in the aspect of creating the appropriated reserves of credit exposition, and also their exposition in financial statements. The attention should be paid to the fact that creating the appropriated reserves is mandatory for each commercial bank and there should not appear situation, in which the activation of reserve value in purpose of indicating high financial result will take place. (original abstract)},
 title={Utrata wartości aktywów-zabezpieczeń w aspekcie tworzenia rezerw celowych w bankach komercyjnych},
 type={artykuł},
}