Tuya, JoséSchrijver, Marc2015-07-312015-07-312015-06https://hdl.handle.net/10986/22373This Technical Note was prepared by IMF and WB staff in the context of the Financial Sector Assessment Program in Bosnia and Herzegovina, and overseen by the Monetary and Capital Markets Department, IMF, and the Financial and Private Sector Development Vice Presidency, World Bank. It contains technical analysis and detailed information underpinning the FSAP’s findings and recommendations. A review of supervisory practices was conducted to assess progress towards implementation of the Basel Committee Core Principles for Effective Banking Supervision. The system of banking supervision oversight has significantly improved since the last review in 2006, but shortcomings remain.en-USCC BY 3.0 IGOINTERNATIONAL ACCOUNTING STANDARDSCONSOLIDATED SUPERVISIONFINANCIAL CONGLOMERATESACCOUNTING PRINCIPLESEXTERNAL AUDITORSEMPLOYMENTBANKING REGULATIONCAPITAL MARKETSFINANCIAL SERVICESREGULATORY FRAMEWORKOPERATIONAL RISKONSITE EXAMINATIONACCOUNTINGBANK PERFORMANCE REPORTSDEPOSITSSMALL BANKSLIQUIDATIONCREDIT APPROVALRETIREMENTPRINCIPALFINANCIAL PROJECTIONAUTONOMYINTERESTBANK OFFICERSLAWSFACTORINGSUPERVISORY REGIMESGUARANTEESAFFILIATED COMPANIESDEMAND DEPOSITSINDUSTRYCAPITAL BASEBANKING SYSTEMSTRATEGIESRESERVE REQUIREMENTSSERVICESBANKING SYSTEMSHOUSINGCREDIT RISK MANAGEMENTCAPITAL ADEQUACYMACROECONOMIC CONDITIONSLOAN CLASSIFICATIONCONNECTED LENDINGASSET MANAGEMENTSAVINGMANAGEMENT REPORTSBANKRUPTCYCENTRAL BANKSINFLATIONCAPITAL PLANNINGAUDITSBUDGETARY PROCESSESPRESENT VALUEBANK COMPLIANCELOAN PORTFOLIO QUALITYPENALTIESCAPITAL REGULATIONLEGAL PROVISIONSCROATIAN NATIONAL BANKFINANCIAL LEVERAGEOFFSITE SUPERVISIONINSIDER LENDINGMORAL HAZARDFINANCIAL DATAACCOUNTING POLICIESCHECKINGINTEREST RATESTRANSFERSRECAPITALIZATIONCRITERIAFINANCIAL INSTITUTIONSMARKETSDEBTLEGISLATIONCAPITAL REQUIREMENTSDEPOSIT INSURANCECENTRAL GOVERNMENTSBANK LIQUIDITYDEPOSIT INSURANCE COVERAGELOANSLABORENFORCEMENT POWERSLEGAL FRAMEWORKFINANCEASSET CLASSIFICATIONINFRASTRUCTUREBANKING SECTORBANKSSUPERVISORY AUTHORITIESEQUITYINSURED DEPOSITSRISK WEIGHTED ASSETSSYSTEMIC RISKACCOUNTABILITYBAD DEBTSCAPITALAUDITORSIMPAIRED ASSETSFINANCIAL STABILITYSUPPLEMENTARY CAPITALSOVEREIGN RISKBANK FAILURESDEPOSITORS PROTECTIONSUBSIDIARIESLOAN LOSS PROVISIONSVALUEDEVELOPMENT BANKSBANKCREDITPRUDENTIAL REGULATIONSMANAGEMENT INFORMATION SYSTEMSBANK MONITORINGBANKING LAWSSUPERVISORY FRAMEWORKCAPITALIZATIONREGULATORY REPORTSFINANCIAL PERFORMANCEINTERNAL CONTROLSMANDATESSUBORDINATED DEBTMARKET DISCIPLINEFOREIGN BANKSREGULATORY FORBEARANCEAFFILIATESBALANCE SHEETSUPERVISORY AGENCIESMATURITY MATCHINGFOREIGN EXCHANGEMARKET RISKSUBSIDIARYPROFITABILITYOPERATING RISKCREDIT RISKGOVERNANCEINSURANCECENTRAL BANK OF CYPRUSBANK OF SLOVENIALANDPRUDENTIAL REQUIREMENTSRETAINED EARNINGSACCOUNTING STANDARDSBANK MANAGEMENTRISKLEGAL PROTECTIONCOMMERCIAL BANKSBANK OF GREECEASSOCIATED COMPANIESMINISTRIES OF FINANCEFINANCIAL MARKETSCAPITAL REQUIREMENTRISK TAKINGBANKINGBANK SUPERVISIONCENTRAL BANKINGRISK MANAGEMENTLENDINGBANKING SUPERVISIONMATURITIESPROBLEM BANKSOFFSITE MONITORINGBANKING LAWBANK BRANCHESFINANCIAL SYSTEMSBANK FAILUREGOVERNMENTSLIQUID ASSETSINTERNATIONAL BANKSCAPITAL STANDARDSBANK EXPOSURENONPERFORMING LOANSECONOMIC CONDITIONSAUDITINGCONSOLIDATIONReportWorld Bank10.1596/22373