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150128 ||| eng |
020 |
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|a 9781475503319
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100 |
1 |
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|a Wezel, Torsten
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245 |
0 |
0 |
|a Dynamic Loan Loss Provisioning
|b Simulationson Effectiveness and Guide to Implementation
|c Torsten Wezel, Jorge Chan-Lau, Francesco Columba
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260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2012
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300 |
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|a 59 pages
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651 |
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4 |
|a Spain
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653 |
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|a Business cycles
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653 |
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|a Depository Institutions
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653 |
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|a Asset requirements
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653 |
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|a Credit
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653 |
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|a Basel II
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653 |
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|a Banks
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653 |
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|a Finance
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653 |
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|a Banks and banking
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653 |
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|a Industries: Financial Services
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653 |
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|a Financial sector policy and analysis
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653 |
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|a Monetary economics
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653 |
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|a Financial institutions
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653 |
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|a General Financial Markets: Government Policy and Regulation
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653 |
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|a Monetary Policy, Central Banking, and the Supply of Money and Credit: General
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653 |
|
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|a Micro Finance Institutions
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653 |
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|a Financial Institutions and Services: Government Policy and Regulation
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653 |
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|a Mortgages
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653 |
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|a Money
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653 |
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|a Cycles
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653 |
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|a Loans
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653 |
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|a Banks and banking; State supervision
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653 |
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|a Banks and Banking
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653 |
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|a Financial regulation and supervision
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653 |
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|a Macroeconomics
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653 |
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|a Banking
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653 |
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|a Business Fluctuations
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653 |
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|a Credit cycles
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653 |
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|a Money and Monetary Policy
|
653 |
|
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|a Financial services law & regulation
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653 |
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|a Finance: General
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653 |
|
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|a Countercyclical capital buffers
|
700 |
1 |
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|a Chan-Lau, Jorge
|
700 |
1 |
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|a Columba, Francesco
|
041 |
0 |
7 |
|a eng
|2 ISO 639-2
|
989 |
|
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|b IMF
|a International Monetary Fund
|
490 |
0 |
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|a IMF Working Papers
|
028 |
5 |
0 |
|a 10.5089/9781475503319.001
|
856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/001/2012/110/001.2012.issue-110-en.xml?cid=25885-com-dsp-marc
|x Verlag
|3 Volltext
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082 |
0 |
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|a 330
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520 |
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|a This simulation-based paper investigates the impact of different methods of dynamic provisioning on bank soundness and shows that this increasingly popular macroprudential tool can smooth provisioning costs over the credit cycle and lower banks’ probability of default. In addition, the paper offers an in-depth guide to implementation that addresses pertinent issues related to data requirements, calibration and safeguards as well as accounting, disclosure and tax treatment. It also discusses the interaction of dynamic provisioning with other macroprudential instruments such as countercyclical capital
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