Dynamic Provisioning

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collection.link.167
https://openknowledge.worldbank.org/handle/10986/9398
collection.name.167
Crisis Response
dc.contributor.author
Saurina, Jesus
dc.date.accessioned
2012-08-13T10:49:41Z
dc.date.available
2012-08-13T10:49:41Z
dc.date.issued
2009-07
dc.description.abstract
Dynamic loan loss provisions can help deal with procyclicality in banking. By allowing earlier detection and coverage of credit losses in loan portfolios, they enable banks to build up a buffer in good times that can be used in bad times. Their anticyclical nature enhances the resilience of both individual banks and the banking system as a whole. While there is no guarantee that they will be enough to cope with all the credit losses of a downturn, dynamic provisions have proved useful in Spain during the current financial crisis. They could be an important prudential tool for emerging economies, where banks dominate financial intermediation.
en
dc.identifier.uri
http://hdl.handle.net/10986/10241
dc.language
English
dc.publisher
World Bank, Washington, DC
dc.relation.ispartofseries
Crisis Response Note; No. 7
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo/
dc.subject
ACCOUNTING
dc.subject
ACCOUNTING FRAMEWORK
dc.subject
ACCOUNTING STANDARD
dc.subject
ACCOUNTING STANDARDS
dc.subject
ACCURATE INFORMATION
dc.subject
AGENCY PROBLEMS
dc.subject
ASSETS
dc.subject
BALANCE SHEET
dc.subject
BALANCE SHEETS
dc.subject
BANK FOR INTERNATIONAL SETTLEMENTS
dc.subject
BANK MANAGEMENT
dc.subject
BANKING CRISIS
dc.subject
BANKING SYSTEM
dc.subject
BANKS
dc.subject
BANQUE DE FRANCE
dc.subject
BUSINESS CYCLE
dc.subject
CENTRAL BANK
dc.subject
CENTRAL BANKING
dc.subject
CONSUMER
dc.subject
CONSUMER DURABLES
dc.subject
CREDIT BUREAUS
dc.subject
CREDIT CARD
dc.subject
CREDIT CARDS
dc.subject
CREDIT CRUNCH
dc.subject
CREDIT EXPANSION
dc.subject
CREDIT GROWTH
dc.subject
CREDIT LOSS
dc.subject
CREDIT LOSSES
dc.subject
CREDIT POLICIES
dc.subject
CREDIT RISK
dc.subject
DEDUCTIBLE
dc.subject
DEPOSIT
dc.subject
DEPOSIT INSTITUTIONS
dc.subject
EARNINGS
dc.subject
EMERGING ECONOMIES
dc.subject
FAIR VALUE
dc.subject
FINANCIAL CRISIS
dc.subject
FINANCIAL INTERMEDIATION
dc.subject
FINANCIAL POSITION
dc.subject
FINANCIAL POSITIONS
dc.subject
FINANCIAL REFORMS
dc.subject
FINANCIAL REPORTING
dc.subject
FINANCIAL SERVICES
dc.subject
FINANCIAL SERVICES AUTHORITY
dc.subject
FINANCIAL STABILITY
dc.subject
FINANCIAL STATEMENTS
dc.subject
FINANCIAL SYSTEM
dc.subject
FISCAL POLICIES
dc.subject
GLOBAL BANKING
dc.subject
INCREASE IN INCOME
dc.subject
INDIVIDUAL BANKS
dc.subject
INDIVIDUAL LOAN
dc.subject
INDIVIDUAL LOANS
dc.subject
INFORMATION ABOUT CREDIT
dc.subject
INFORMATION ON CREDIT
dc.subject
INSTRUMENT
dc.subject
INVESTMENT BANKS
dc.subject
INVESTMENT PROJECTS
dc.subject
JURISDICTIONS
dc.subject
LENDERS
dc.subject
LENDING CYCLE
dc.subject
LOAN
dc.subject
LOAN LOSS
dc.subject
LOAN LOSS PROVISIONING
dc.subject
LOAN LOSS PROVISIONS
dc.subject
LOAN LOSSES
dc.subject
LOAN PORTFOLIO
dc.subject
LOAN PORTFOLIOS
dc.subject
MACROECONOMIC VOLATILITY
dc.subject
MONETARY POLICY
dc.subject
MORAL SUASION
dc.subject
MORTGAGES
dc.subject
NET OPERATING INCOME
dc.subject
NONPERFORMING LOANS
dc.subject
OVERDRAFTS
dc.subject
POLICY RESPONSES
dc.subject
PRIVATE CREDIT
dc.subject
PRIVATE CREDIT BUREAUS
dc.subject
PROBABILITIES
dc.subject
PROBABILITY
dc.subject
PROBABILITY OF DEFAULT
dc.subject
PROBLEM LOANS
dc.subject
PRUDENTIAL REGULATION
dc.subject
PUBLIC POLICY
dc.subject
REALITY CHECK
dc.subject
RECESSION
dc.subject
RECESSIONS
dc.subject
RESERVE
dc.subject
RESERVES
dc.subject
RISK PREMIUMS
dc.subject
RISK TAKING
dc.subject
SECURITIES
dc.subject
SOLVENCY
dc.subject
SOURCE OF INFORMATION
dc.subject
SPECIALIZED BANKS
dc.subject
TAX
dc.subject
TAX TREATMENT
dc.subject
TIER 2 CAPITAL
dc.subject
TRADING
dc.subject
TYPE OF LOAN
dc.subject
TYPES OF LOAN
dc.subject
UNION
dc.subject
VALUATION
dc.title
Dynamic Provisioning
en
okr.doctype
Publications & Research :: Brief
okr.doctype
Publications & Research
okr.docurl
http://documents.worldbank.org/curated/en/2009/07/11077297/dynamic-provisioning
okr.globalpractice
Finance and Markets
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
000333037_20090915000310
okr.identifier.internaldocumentum
11077297
okr.identifier.report
50349
okr.language.supported
en
okr.pdfurl
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2009/09/15/000333037_20090915000310/Rendered/PDF/503490BRI0Box31ponse0Note701PUBLIC1.pdf
en
okr.topic
Banks and Banking Reform
okr.topic
Finance and Financial Sector Development :: Debt Markets
okr.topic
Finance and Financial Sector Development :: Access to Finance
okr.topic
Finance and Financial Sector Development :: Bankruptcy and Resolution of Financial Distress
okr.unit
Off Dir
okr.unit
Finan Sys Prac - WB (FFSDR)
okr.volume
1 of 1

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