Dynamic Loan Loss Provisioning : Simulationson Effectiveness and Guide to Implementation /

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 of...

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গ্রন্থ-পঞ্জীর বিবরন
প্রধান লেখক: Wezel, Torsten
অন্যান্য লেখক: Chan-Lau, Jorge, Columba, Francesco
বিন্যাস: পত্রিকা
ভাষা:English
প্রকাশিত: Washington, D.C. : International Monetary Fund, 2012.
মালা:IMF Working Papers; Working Paper ; No. 2012/110
অনলাইন ব্যবহার করুন:Full text available on IMF
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100 1 |a Wezel, Torsten. 
245 1 0 |a Dynamic Loan Loss Provisioning :   |b Simulationson Effectiveness and Guide to Implementation /  |c Torsten Wezel, Jorge Chan-Lau, Francesco Columba. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2012. 
300 |a 1 online resource (59 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |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. 
538 |a Mode of access: Internet 
700 1 |a Chan-Lau, Jorge. 
700 1 |a Columba, Francesco. 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 2012/110 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/2012/110/001.2012.issue-110-en.xml  |z IMF e-Library