TY  - BOOK
AU  - Wezel,Torsten
AU  - Chan-Lau,Jorge A.
AU  - Columba,Francesco
AU  - Wezel,Torsten
TI  - Dynamic Loan Loss Provisioning: Simulationson Effectiveness and Guide to Implementation 
T2  - IMF Working Papers; Working Paper
SN  - 1475503318 :
SN  - 1018-5941
PY  - 2012///
CY  - Washington, D.C.
PB  - International Monetary Fund
KW  - Banking System
KW  - imf
KW  - Banking
KW  - Capital Adequacy Ratio
KW  - Capital Adequacy
KW  - Dividend Payout
KW  - Dynamic Provisioining
KW  - Chile
KW  - Peru
KW  - Spain
N2  - 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
UR  - http://elibrary.imf.org/view/IMF001/12780-9781475503319/12780-9781475503319/12780-9781475503319.xml
UR  - http://www.imfbookstore.org/IMFORG/9781475503319
ER  -