McGuire, Claire L.2013-02-132013-02-132012-01https://hdl.handle.net/10986/12342This toolkit is designed to assist authorities in resolving troubled banks. It provides generic forms that can be adapted for use in planning supervisory actions or implementing resolution processes. This toolkit contains forms that are generic and will need to be tailored to the particular country laws and circumstances. The toolkit also contains a least cost or lesser cost model and explanatory guide that provide diagnostic tools to assist authorities in estimating the costs of various resolution methods. The least cost or lesser cost model can also be used to value various assets that may be offered for sale as part of the resolution process. In some circumstances, the decision will be made to liquidate a bank at the end of a long period of utilizing other supervisory tools to try to rehabilitate the bank, thereby providing the authorities with adequate time to gather information about the problem bank and prepare a plan for its closure. In other circumstances, the authorities will have little time to plan for a bank's closing and will have to rely on their general crisis preparedness tools to handle the resolution process as efficiently as possible. Whichever circumstances are present, planning for bank resolution should be part of a country's overall strategy for its financial sector.en-USCC BY 3.0 IGOACCOUNT HOLDERSACCOUNTANTACCOUNTINGACCRUED EXPENSESAFFILIATESAMOUNT OF LOANASSET CLASSESASSET MANAGEMENTASSET MANAGEMENT COMPANIESASSET MANAGEMENT COMPANYASSET POOLASSET POOLSASSET QUALITYASSET VALUEBALANCE SHEETBALANCE SHEETSBANK ASSETSBANK BRANCHBANK CREDITORSBANK INSOLVENCYBANK OWNERSBANK SUPERVISIONBANKING CRISISBANKING LAWBANKING SERVICESBANKING SYSTEMBANKING] LAWBANKRUPTCYBANKSBASIS POINTSBENEFICIARYBIDBIDSBONDSBOOK VALUEBORROWERBROKERCAPITAL ADEQUACYCAPITAL REQUIREMENTSCAPITAL STRUCTURECASH FLOWSCASH PAYMENTCDCENTRAL BANKCERTIFIED PUBLIC ACCOUNTANTCLAIMANTSCLAIMS OF CREDITORSCOLLATERALCOLLATERAL FROM BORROWERSCOLLECTION AGENCIESCOMMERCIAL BANKCOMMERCIAL LOANSCOMPANY LAWSCONFLICT OF INTERESTCONTINGENT LIABILITIESCORRECTIVE ACTIONCOST OF CAPITALCOUPONCOUPON RATECREDIT CARDCREDIT UNIONSCREDITORSCURRENCYCURRENCY UNITSDEBENTURESDEBTDEBT INSTRUMENTSDEBT RESTRUCTURINGDEBTSDEEDDEFALCATIONDEPOSITDEPOSIT ACCOUNTDEPOSIT ACCOUNTSDEPOSIT INSURANCEDEPOSIT INSURANCE FUNDDEPOSIT INSURANCE SCHEMEDEPOSIT INSURANCE SCHEMESDEPOSIT INSURERDEPOSIT LIABILITIESDEPOSITORDEPOSITORSDEPOSITORY INSTITUTIONSDEPOSITSDISCOUNT RATEDISCOUNT RATESDISCOUNTED CASH FLOWDISPOSITIONDISPOSITION OF ASSETSDUE DILIGENCEEARNING ASSETSECONOMIC CONDITIONSEMPLOYMENTEQUITABLE DISTRIBUTIONESTATEEXPENDITURESFEDERAL DEPOSIT INSURANCEFEDERAL DEPOSIT INSURANCE CORPORATIONFINANCIAL CRISESFINANCIAL DEVELOPMENTFINANCIAL HEALTHFINANCIAL INSTITUTIONFINANCIAL INSTITUTIONSFINANCIAL PROJECTIONFINANCIAL STATEMENTFINANCIAL STATEMENTSFIXED ASSETFIXED ASSETSFLOATING RATEFORECLOSUREFORECLOSURESFOREIGN BANKSFOREIGN CURRENCYFRAUDFUTURE CASH FLOWSGOVERNMENT OWNERSHIPHOLDINGIMPAIRED ASSETSINFORMATION SYSTEMINFORMATION TECHNOLOGYINSOLVENCY FRAMEWORKINSTRUMENTINSURANCE POLICIESINSURED DEPOSITSINTANGIBLEINTANGIBLE ASSETSINTEREST INCOMESINTEREST RATEINTEREST RATESINVENTORYJURISDICTIONLAWSLEASE FINANCINGLEGAL AGREEMENTSLEGAL FRAMEWORKLEGISLATIONLENDERLENDING INSTITUTIONSLETTER OF CREDITLETTERS OF CREDITLIABILITYLIABILITY SIDESLIENSLIFE INSURANCELIQUID ASSETSLIQUIDATIONLIQUIDATION VALUELIQUIDITYLIQUIDITY CRISISLOANLOAN AMOUNTLOAN BALANCELOAN COMMITMENTSLOAN CONCENTRATIONSLOAN PORTFOLIOLOCAL CURRENCYLOCAL LAWSMANDATESMARK-TO-MARKETMARKET CONDITIONSMARKET RATE OF RETURNMARKET YIELDMATURITYMATURITY DATEMATURITY STRUCTUREMERGERMORTGAGEMORTGAGE LOANMORTGAGE LOANSMORTGAGESNET ASSETSNONPERFORMING LOANSOPEN BANKOPERATING EXPENSESORIGINAL AMOUNTOVERDRAFT PROTECTIONOWNERSHIP INTERESTSOWNERSHIP STRUCTUREPAR VALUEPAYMENT TO DEPOSITORSPENALTIESPERSONAL GUARANTEEPLEDGE AGREEMENTSPORTFOLIOPRESENT VALUEPRESENT VALUE ANALYSISPRIME RATEPRINCIPAL PAYMENTSPRIORITY OF PAYMENTPRIVATE BANKSPRIVATE LAWPRIVATE PARTYPRIVATIZATIONPROBLEM BANKSPROMISSORY NOTESPRUDENTIAL REGULATIONSPRUDENTIAL REQUIREMENTSPUBLIC FUNDSPURCHASE AND ASSUMPTION TRANSACTIONPURCHASE AND ASSUMPTION TRANSACTIONSREAL ESTATE LOANSRECAPITALIZATIONRECEIVERRECEIVERSHIPREORGANIZATIONREPAYMENTREPOREPO TRANSACTIONSREPOSSESSIONRESERVERESERVESRESOLUTION MECHANISMSRETIREMENTRISKY ASSETSSAFE DEPOSIT BOXESSALE OF ASSETSSAVINGSSECURITIESSHAREHOLDERSHAREHOLDERSSOLVENCYSUBSIDIARIESSUBSIDIARYSUPERVISORY ACTIONSSUPERVISORY AUTHORITIESSUPERVISORY AUTHORITYSYSTEMIC RISKTANGIBLE ASSETSTAXTELEPHONE LINESTIME DEPOSITTRANSACTIONVALUABLE ASSETSVALUATIONVALUATION TECHNIQUESVALUE OF ASSETSWARRANTSWITHDRAWALWorld Bank10.1596/12342