Facilitatea de credit în contextul reglementărilor prudenţiale

Rezumat

The authors of this study propose an analysis related to the way of reflection of certain prudential regulations specific to the activity of the credit institutions in the content of the credit facility contracts concluded between them and their clients, with an indication that the scope of this analysis does not include the agreements concluded with the retail customers (consumers), but only those agreements concluded with corporate customers.
This analysis aims at any issues related to banking practice both in the current period, when the credit facility agreement is regulated by art. 2.193 2.195 of the new Civil Code, and in the period prior to the effective date of the new Civil Code, when this type of agreements was not based on a specific regulation.
The prudential regulations referred to re comprised in the Regulation of the NBR and of the National Securities Commission (CNVM) no. 14/19/2006 regarding the treatment of credit risk for the credit institutions and the investment firms according to the standard approach and in the Regulation (EU) no. 575/2013 on prudential requirements for credit institutions and investment firms. These provide for the possibility that off balance sheet items consisting in unused credit facilities be deemed as low risk exposures by a credit institution, provided that they could
be “cancelled unconditionally at any time without any notification” or trigger
“the automatic cancellation as a result of the deterioration of the debtor’s creditworthiness”. Thus, for the unused amounts from these types of credit facility, the exposure value could be 0%, and the credit institution had no obligation to allocate any capital, as the deduction of the adjustments specific to the credit risk was sufficient. Non allocation of capital for the purpose of the risk weighting shall only refer to the unused amounts within the credit facility, and not to the amounts already used by the facility’s beneficiary.