The subject of the paper is assessment of the credit risk of small and medium-sized enterprises (SMEs) in the conditions of the COVID-19 crisis. The paper gives the overview of the theoretical and professional literature on the existing accounting standards related to the assessment of expected loss and banking regulations in terms of capital adequ...

By Miloš Pjanić, Stevan Luković, Mirela Mitrašević

Catastrophic events caused by naturaldisasters and human activities pose a uniquechallenge for insurers, because they make itdifficult to estimate expected claims and can causedisruption to the insurance market and imposesignificant costs on government, businesses andindividuals. The lack of available coverage ofthese risks in the market, due to th...

By Mirela Mitrašević

This paper firstly presents the development trends of the insurance market in Bosnia and Herzegovina in the period 2004-2015 measured by the indicators of density and insurance penetration, and then it presents the research concerning the factors that have a major impact on the development of the insurance market, as well as research related to the...

By Mirela Mitrašević