Bank Capital And Loan Loss Reserves Under Basel Ii
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Bank Capital And Loan Loss Reserves Under Basel Ii
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Author : Giovanni Majnoni
language : en
Publisher: World Bank Publications
Release Date : 2004
Bank Capital And Loan Loss Reserves Under Basel Ii written by Giovanni Majnoni and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Bank capital categories.
"Majnoni, Miller, and Powell propose an integrated approach to minimum bank capital and loan loss reserves regulation. They break new ground in two main areas. First, the authors provide an explicit measurement of the credit loss distribution for a sample of emerging countries providing a benchmark for discussing the appropriate calibration of new regulatory capital and loan loss provision requirements for non-G10 countries. Second, on normative grounds, they propose a simplified version of the "internal rating based" (IRB) approach as a transition tool that, while retaining a risk-based definition of solvency ratios, implies reduced supervisory monitoring costs and could therefore be of interest to emerging countries where supervisory resources are particularly scarce. This paper--a product of the Finance Cluster Sector Unit, Latin America and the Caribbean Region--is part of a larger effort in the region to analyze the effects of bank capital regulation"--World Bank web site.
Bank Capital And Loan Loss Reserves Under Basel Ii
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Author : Giovanni Majnoni
language : en
Publisher:
Release Date : 2013
Bank Capital And Loan Loss Reserves Under Basel Ii written by Giovanni Majnoni and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
The authors propose an integrated approach to minimum bank capital, and loan loss reserves regulation. They break new ground in two main areas. First, the authors provide an explicit measurement of the credit loss distribution for a sample of emerging countries, providing a benchmark for discussing the appropriate calibration of new regulatory capital, and loan loss provision requirements for non-G10 countries. Second, on normative grounds, they propose a simplified version of the "internal rating based" (IRB) approach as a transition tool that, while retaining a risk-based definition of solvency ratios, implies reduced supervisory monitoring costs, and could therefore be of interest to emerging countries, where supervisory resources are particularly scarce.
Bank Capital And Loan Loss Reserves Under Basel Ii
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Author : Giovanni Majnoni
language : en
Publisher:
Release Date : 2016
Bank Capital And Loan Loss Reserves Under Basel Ii written by Giovanni Majnoni and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
Majnoni, Miller, and Powell propose an integrated approach to minimum bank capital and loan loss reserves regulation. They break new ground in two main areas. First, the authors provide an explicit measurement of the credit loss distribution for a sample of emerging countries providing a benchmark for discussing the appropriate calibration of new regulatory capital and loan loss provision requirements for non-G10 countries. Second, on normative grounds, they propose a simplified version of the quot;internal rating basedquot; (IRB) approach as a transition tool that, while retaining a risk-based definition of solvency ratios, implies reduced supervisory monitoring costs and could therefore be of interest to emerging countries where supervisory resources are particularly scarce.This paper - a product of the Finance Cluster Sector Unit, Latin America and the Caribbean Region - is part of a larger effort in the region to analyze the effects of bank capital regulation.
International Convergence Of Capital Measurement And Capital Standards
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Author :
language : en
Publisher: Lulu.com
Release Date : 2004
International Convergence Of Capital Measurement And Capital Standards written by and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Bank capital categories.
Supervisory Roles In Loan Loss Provisioning In Countries Implementing Ifrs
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Author : Ellen Gaston
language : en
Publisher: International Monetary Fund
Release Date : 2014-09-15
Supervisory Roles In Loan Loss Provisioning In Countries Implementing Ifrs written by Ellen Gaston and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-15 with Business & Economics categories.
Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel standards. This paper discusses the different accounting and regulatory approaches in loan loss provisioning, and the challenges supervisors face when there are different perspectives and lack of guidance from IFRS. It suggests actions that supervisors can take to help banks meet regulatory and capital requirements and, at the same time, comply with accounting principles.
Basel Ii
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Author : United States. Congress. House. Committee on Financial Services. Subcommittee on Financial Institutions and Consumer Credit
language : en
Publisher:
Release Date : 2005
Basel Ii written by United States. Congress. House. Committee on Financial Services. Subcommittee on Financial Institutions and Consumer Credit and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Dynamic Loan Loss Provisioning
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Author : Torsten Wezel
language : en
Publisher: International Monetary Fund
Release Date : 2012-05-01
Dynamic Loan Loss Provisioning written by Torsten Wezel and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-05-01 with Business & Economics categories.
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.
How To Assess The Benefits Of Nonperforming Loan Disposal In Sub Saharan Africa Using A Simple Analytical Framework
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Author : Irina Bunda
language : en
Publisher: International Monetary Fund
Release Date : 2021-06-08
How To Assess The Benefits Of Nonperforming Loan Disposal In Sub Saharan Africa Using A Simple Analytical Framework written by Irina Bunda and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-08 with Business & Economics categories.
The coronavirus (COVID-19) crisis, which has hit financial systems across Africa, is likely to deteriorate banks’ balance sheets. The largest threat to banks pertains to their loan portfolios, since many borrowers have faced a sharp collapse in their income, and therefore have difficulty repaying their obligations as they come due. This could lead to a sharp increase in nonperforming loans (NPLs) in the short to medium term.
Revisiting Risk Weighted Assets
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Author : Vanessa Le Leslé
language : en
Publisher: International Monetary Fund
Release Date : 2012-03-01
Revisiting Risk Weighted Assets written by Vanessa Le Leslé and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-01 with Business & Economics categories.
In this paper, we provide an overview of the concerns surrounding the variations in the calculation of risk-weighted assets (RWAs) across banks and jurisdictions and how this might undermine the Basel III capital adequacy framework. We discuss the key drivers behind the differences in these calculations, drawing upon a sample of systemically important banks from Europe, North America, and Asia Pacific. We then discuss a range of policy options that could be explored to fix the actual and perceived problems with RWAs, and improve the use of risk-sensitive capital ratios.
Accounting Discretion Of Banks During A Financial Crisis
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Author : Mr.Luc Laeven
language : en
Publisher: International Monetary Fund
Release Date : 2009-09-01
Accounting Discretion Of Banks During A Financial Crisis written by Mr.Luc Laeven and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-09-01 with Business & Economics categories.
This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.