Dynamic provisioning: Some lessons from existing experiences

After analyzing the different reasons why the financial system and also the regulatory framework induced procyclicality, this paper reviews the experiences of three countries which have introduced dynamic provisioning as a regulatory tool to limit procyclicality. The case of Spainââ‚¬â€the country with the longest experienceââ‚¬â€is reviewed as well as those of Colombia having recently adopted dynamic provisioning. A number of policy lessons are drawn from that comparison.

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Year of publication:	2010-05
Authors:	Fernández de Lis, Santiago ; Garcia-Herrero, Alicia
Institutions:	BBVA Research, Grupo BBVA
Subject:	Financial Stability \| banking regulation \| dynamic provisioning \| Spain \| Peru

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Extent:	application/pdf
Series:	Working Papers.
Type of publication:	Book / Working Paper
Notes:	Number 1014 36 pages
Classification:	E32 - Business Fluctuations; Cycles ; G21 - Banks; Other Depository Institutions; Mortgages ; G28 - Government Policy and Regulation ; G32 - Financing Policy; Capital and Ownership Structure
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008550310