Relevant bibliographies by topics / Loan loss provision

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Loan loss provision'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 July 2025

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Journal articles on the topic "Loan loss provision"

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Iskandar, Deni, Rudolf Lumbantobing, and Tommy Wahyudi Budianto. "Non-Performing Loans’ Impacts on the Banking Industries’ Loan Loss Provisions." International Dialogues on Education Journal 9, no. 1 (2022): 130–50. http://dx.doi.org/10.53308/ide.v9i1.281.

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Non-performing loans can impact the loan loss provisions of the banking industry. The sample of this research was collected from three banks: PT Bank Negara Indonesia (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, and PT Bank Mandiri (Persero) Tbk, for the period of 2013-2018. There were 72 data, 24 from each of the banks. The analysis was carried out using multiple linear regression and Sobel path analyses. The results showed that Capital Adequacy Ratio had a significant positive effect on Non-Performing Loans. Interest rates did not significantly affect Non-Performing Loans. Non-Perf
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Ozili, Peterson K. "Bank Loan Loss Provision Determinants in Non-Crisis Years: Evidence from African, European, and Asian Countries." Journal of Risk and Financial Management 17, no. 3 (2024): 115. http://dx.doi.org/10.3390/jrfm17030115.

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Loan loss provision is an important accounting accrual in the banking sector. There have been numerous debates about the determinants of loan loss provision in several contexts. This study extends the debate by investigating the determinants of bank loan loss provision in non-crisis years for 28 countries from 2011 to 2018. The non-crisis years cover the periods after the global financial crisis and the periods before the COVID-19 pandemic while the countries consist of African, European, and Asian countries. Using the generalized linear model regression and the quantile regression methodologi
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Toshmatov, Shukhrat A., Zafarjon A. Abdullaev, and Zarif O. Ahrorov. "Influence of Corporate Income Tax to Loan Loss Provision: Evidence from Uzbekistan." Journal of Tax Reform 8, no. 3 (2022): 236–50. http://dx.doi.org/10.15826/jtr.2022.8.3.119.

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This article is devoted to the analysis of the impact of corporate income tax on compulsory reserves created by commercial banks for possible loan loss provision. In the majority of countries banks are required to create compulsory reserves for potential loan loss provisions, and the corporate tax regime applies tax deductions to these compulsory reserves. The corporate tax system facilitates timely coverage of potential loan loss provision. In addition, corporate taxation is an essential factor in the transparency of banks’ financial statements. The research has revealed that reserves for pot
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Zulfikar, Z., and Wahyuni Sri. "The impact of discretionary loan loss provision of sharia financing on financial performance." Banks and Bank Systems 14, no. 4 (2019): 34–41. http://dx.doi.org/10.21511/bbs.14(4).2019.04.

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This study aims to investigate the role of discretionary loan loss provision of sharia financing on the Islamic commercial banks’ financial performance in Indonesia. Partial Least Squares-Structural Equation modeling (PLS-SEM) is used to examine the relationship between loan loss provisions and financial performance in 13 Islamic commercial banks for 4.5 years. The analysis of the outer model shows that the probability of default and loss given default are determinants of loan loss provision, while financial performance is determined by return on assets, non-performing financing, net operating
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Gurung, Rajesh, Binod Ghimire, and Pramod Dahal. "Exploring the Impact of Loan Loss Provision on Profitability: An Analysis of Commercial Banks in Nepal." Journal of Business and Management 7, no. 02 (2023): 61–75. http://dx.doi.org/10.3126/jbm.v7i02.62587.

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Background: The central bank closely examines the loan loss provision maintained by Nepalese commercial banks in order to minimize potential losses resulting from a rise in non-performing loans, which reduces bank capital and squeezes the profitability and sustainability of banks. Establishing the relationship between loan loss provision and profitability is crucial in assessing the financial performance and risk management effectiveness of commercial banks. This analysis enables banks to minimize loan loss provisions, reinforcing profitability and ensuring long-term sustainability through the
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Basu, Sudipta, Justin Vitanza, and Wei Wang. "Asymmetric loan loss provision models." Journal of Accounting and Economics 70, no. 2-3 (2020): 101359. http://dx.doi.org/10.1016/j.jacceco.2020.101359.

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Hlawatsch, Stefan, and Sebastian Ostrowski. "Economic Loan Loss Provision and Expected Loss." Business Research 3, no. 2 (2010): 133–49. http://dx.doi.org/10.1007/bf03342719.

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Maulana, Ade Kris, Jaka Waskito, and Yuni Utami. "FAKTOR-FAKTOR YANG MEMPENGARUHI LOAN LOSS PROVISION." Multiplier: Jurnal Magister Manajemen 4, no. 1 (2023): 1–10. http://dx.doi.org/10.24905/mlt.v4i1.56.

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Tujuan penelitian penelitian ini adalah untuk mengetahui, menganalisis dan memberikan bukti empiris pengaruh return on asset terhadap loan loss provision, untuk mengetahui, meng­analisis dan memberikan bukti empiris pengaruh loan to deposit ratio terhadap loan loss provision, untuk mengetahui, meng­analisis dan memberikan bukti empiris pengaruh giro wajib minimum terhadap loan loss provision. untuk mengetahui, menganalisis dan memberikan bukti empiris pengaruh ukuran perusahaan terhadap loan loss provision. untuk mengetahui, menganalisis dan memberikan bukti empiris pengaruh return on asset, l
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Bist, Roshani. "Comparative Analysis of Credit Risk Management Practices: A Study of Domestic and Joint Venture Commercial Banks in Nepal." Apex Journal of Business and Management 2, no. 1 (2024): 21–34. http://dx.doi.org/10.61274/apxc.2024.v02i01.003.

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The capital adequacy ratio, credit to deposit ratio, bank size, leverage ratio, loan loss provision, and non-performing loans were assessed for determining the relationships within domestic and joint venture commercial banks in Nepal. Using secondary data from 10 commercial banks spanning 2006/09 to 2019/20, totaling 140 observations, the study employs descriptive and regression analyses. Data sources include NRB's Banking and Financial Statistics, annual supervision reports, and selected banks' annual reports. HBL has the highest average non-performing loan (2.56%), while NIC Asia has the low
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Bist, R. "Comparative Analysis of Credit Risk Management Practices: A Study of Domestic and Joint Venture Commercial Banks in Nepal." Apex Journal of Business and Management (AJBM) 2, no. 1 (2024): 21–34. https://doi.org/10.5281/zenodo.10896387.

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The capital adequacy ratio, credit to deposit ratio, bank size, leverage ratio, loan loss provision, and non-performing loans were assessed for determining the relationships within domestic and joint venture commercial banks in Nepal. Using secondary data from 10 commercial banks spanning 2006/09 to 2019/20, totaling 140 observations, the study employs descriptive and regression analyses. Data sources include NRB's Banking and Financial Statistics, annual supervision reports, and selected banks' annual reports. HBL has the highest average non-performing loan (2.56%), while NIC Asia has the low
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Dissertations / Theses on the topic "Loan loss provision"

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Choi, Diana. "The Effect of Bank Audit Committee Financial Experts on Loan Loss Provision Timeliness." The Ohio State University, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=osu1531825061474902.

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Gustafson, Jesper, and David Möller. "Redovisning utav kreditförluster : subjektiva bedömningar för en rättvisande bild?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12378.

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För att värna om finansiell stabilitet utförs kontinuerligt bedömningar utav de risker och hot som återfinns mot det finansiella systemet, man granskar också det finansiella systemets motståndskraft emot dessa. För att förhindra att nya bankkriser uppstår införs med jämna mellanrum nya regleringar. Däribland skall en ny redovisningsmodell implementeras för redovisning utav kreditförluster – Expected loss model. Denna redovisningsmodell ger upphov till ett ökat inslag av bedömningar vid redovisning utav kreditförluster. Det blir därmed intressant att försöka förklara banktjänstemäns och revisor
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Eriksson, Isabelle, and Elenor Stenberg. "Resultatstyrning genom kreditförlustreservering : En kvantitativ studie baserad på publika IFRS-rapporterande banker i EU." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172420.

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Denna studie undersöker huruvida publika IFRS-rapporterande EU-banker använder kreditförlustreserven i syfte att styra resultatet. Genom att studera publicerad bokslutsdata för totalt 360 banker över tidsperioden 2012-2018 finner vi att när resultatet före skatt och kreditförlustreservering ökar med 1% av totala tillgångar ökar avsättningen för kreditförluster med 0,15% av totala tillgångar. Detta innebär att vi finner stöd för att företagsledare i banker använder kreditförlustreserven för att jämna ut resultatet över tid. Våra resultat visar vidare att banker som marginellt slagit ett nollres
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Dadoukis, Aristeidis. "Loan loss provisions, non-performing loans and cost efficiency : evidence from Greece." Thesis, University of Nottingham, 2017. http://eprints.nottingham.ac.uk/42178/.

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This Thesis is a both timely and warranted examination of ‘risk management behaviour’ in Greek banking inter-linking cost efficiencies with loan loss provisioning practices during 2005 to 2012. Firstly, utilising Stochastic Frontier Analysis, we construct numerous cost efficiency frontiers and examine the evolution of cost efficiency in the banking system. Secondly, we investigate the risk management behaviour and the dominant loan loss provisioning practises in the domestic banking sector. These include capital management, efficiency hypotheses and the cyclicality of loan loss provisioning. F
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Francisco, Iracelma Adjanir José. "O impacto do financiamento externo na gestão de resultados e de capital : o caso dos bancos africanos." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14243.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este trabalho tem como objetivo principal analisar o Impacto do Financiamento Externo no uso discricionário das Loan Loss Provisions (LLPs) para as práticas de Gestão de Resultado e de Capital nos bancos Africanos. Para a nossa análise foi usada uma amostra total de 678 bancos comerciais correspondentes a 26 países Africanos, num espaço temporal de 5 anos (2011-2015). Os nossos resultados não são estatisticamente significativos, pelo que não podemos concluir que o financiamento externo implica uma maior gestão de resultados. Ape
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Lim, Chu Yeong. "Three empirical essays on bank accounting." Thesis, University of Manchester, 2013. https://www.research.manchester.ac.uk/portal/en/theses/three-empirical-essays-on-bank-accounting(4cbd4150-4bdb-4947-8759-9bbc9f415563).html.

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This thesis presents new empirical evidence on three important aspects of financial reporting by banks. The thesis consists of an introductory chapter that explains how the three issues are related to each other, three empirical chapters and a final summary chapter. The first empirical chapter studies the effects of accounting conservatism on the pricing of syndicated bank loans. I provide evidence that banks more timely in loss recognition charge higher spreads for the same loan provision. I go on to consider what happens to this relationship during the financial crisis. During the crisis, ba
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Nicoletti, Allison Kathleen. "The Effects of Auditors and Regulators on Bank Financial Reporting: Evidence from Loan Loss Provisions." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1468571167.

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Albuquerque, Daniela Reis. "The effect of banking supervision on the recognition and disclosure of impairment of financial assets." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/16556.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente estudo investiga o papel da supervisão bancária no reconhecimento e divulgação das perdas por imparidade de ativos financeiros. Em concreto, é feita uma comparação das práticas de divulgação entre países cujos supervisores bancários apresentam diferentes abordagens à imparidade do crédito e estabelecida uma relação com o grau de reconhecimento destas perdas. A amostra é constituída por 60 bancos de 15 países da União Europeia. Os respetivos supervisores nacionais foram classificados como intervencionistas/não interven
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BARBAGALLO, DANILO. "Bank 's Loan Loss Provisions, new IFRS 9 and Basel III framework. Profiles of convergence, empirical evidence and possible impacts on the system." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2015. http://hdl.handle.net/10281/77082.

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La stima delle perdite di valore sui crediti in portafoglio rappresenta un esercizio di fondamentale importanza per qualsiasi tipo di impresa e per i relativi stakeholders. Stante la peculiarità dell’attività bancaria e la speciale connotazione di “bene merce” che i crediti assumono per le aziende di credito, l’importanza di tale esercizio per tali tipi d’impresa risulta ancor di più amplificata. Sotto una prima prospettiva la stima delle Loan Loss provisions è di fondamentale importanza nell’area del financial reporting. Le rettifiche sui crediti in portafoglio sono di fondamentale importanz
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Tsitinidis, Alexandros, and Kenneth Duru. "Managerial Incentives and Earnings Management : An Empirical Examination of the Income Smoothing in the Nordic Banking Industry." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202105.

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Prior empirical research, mainly conducted in US under the US GAAP, has indicated that managers in listed banks use loan loss provisions as a primary tool for income smoothing activities. Since 2005 the accounting environment in the European Union (EU) changed, as all listed companies are required to comply with International Financial Reporting Standards (IFRS). Some arguments envisage that IFRS is a set of high quality standards that plug some inconsistencies relative to national General Accepted Accounting Principles (GAAP). The overall objective of the present study is to examine earnings
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Books on the topic "Loan loss provision"

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Bird, Graham R. Loan-loss provisions and Third-World debt. International Finance Section, Dept. of Economics, Princeton University, 1989.

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Dziobek, Claudia Helene. Regulatory and tax treatment of loan loss provisions. International Monetary Fund, Monetary and Exchange Affairs Dept., 1996.

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McKenzie, George. Loan-loss provisions and bank buffer-stock capital. University of Southampton, 1994.

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Carlos, Díaz. Provisiones por malas deudas y transferencia de información intraindustrial en el sector bancario. ESAN Ediciones, 1996.

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Lamaj, Merjona. The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks. Springer Fachmedien Wiesbaden, 2023. http://dx.doi.org/10.1007/978-3-658-40060-6.

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Helpman, Elhanan. Monopolistic competition in trade theory. Princeton University, International Finance Section, 1990.

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Helpman, Elhanan. Monopolistic competition in trade theory. International Finance Section, Dept. of Economics, Princeton University, 1990.

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Connell, Tula A. Let the People Vote. University of Illinois Press, 2017. http://dx.doi.org/10.5406/illinois/9780252039904.003.0005.

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This chapter details the strategies involved in a 1951 campaign by a coalition of small property owners and anti-tax proponents who sought to halt creation of public housing through a ballot referendum. Leading the coalition is long-time civic activist and savings-and-loan official William Pieplow. Pieplow's elevation of individual rights was tempered by a belief in “public virtue”—a willingness to sacrifice private to public interests, a characteristic championed in the early days of the nation's founding as essential for republican government. Although the referendum campaign received some s
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Lamaj, Merjona. Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks. Springer Fachmedien Wiesbaden GmbH, 2023.

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Wezel, Torsten. Dynamic Loan Loss Provisions in Uruguay: Properties, Shock Absorption Capacity and Simulations Using Alternative Formulas. International Monetary Fund, 2010.

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Book chapters on the topic "Loan loss provision"

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Pastiranová, Oľga, and Jiří Witzany. "Does IFRS 9 Increase Volatility of Loan Loss Provisions?" In Regulation of Finance and Accounting. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99873-8_19.

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Lamaj, Merjona. "IFRS 9 and the Expected Credit Loss Model." In The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks. Springer Fachmedien Wiesbaden, 2023. http://dx.doi.org/10.1007/978-3-658-40060-6_2.

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Pham, Nam Hai. "Factors Affecting Loan Loss Provisions of Vietnamese Commercial Banks: A Bayesian Approach." In Partial Identification in Econometrics and Related Topics. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-59110-5_21.

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Lamaj, Merjona. "Research Design and Results." In The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks. Springer Fachmedien Wiesbaden, 2023. http://dx.doi.org/10.1007/978-3-658-40060-6_6.

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Lamaj, Merjona. "Conclusion." In The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks. Springer Fachmedien Wiesbaden, 2023. http://dx.doi.org/10.1007/978-3-658-40060-6_7.

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Lamaj, Merjona. "Covid-19 and European Banks." In The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks. Springer Fachmedien Wiesbaden, 2023. http://dx.doi.org/10.1007/978-3-658-40060-6_3.

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Lamaj, Merjona. "Descriptive Statistics." In The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks. Springer Fachmedien Wiesbaden, 2023. http://dx.doi.org/10.1007/978-3-658-40060-6_5.

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Lamaj, Merjona. "Introduction." In The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks. Springer Fachmedien Wiesbaden, 2023. http://dx.doi.org/10.1007/978-3-658-40060-6_1.

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Lamaj, Merjona. "Hypothesis Development." In The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks. Springer Fachmedien Wiesbaden, 2023. http://dx.doi.org/10.1007/978-3-658-40060-6_4.

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Monokroussos, Platon, Dimitrios Thomakos, Thomas A. Alexopoulos, and Eleni Lydia Tsioli. "The Determinants of Loan Loss Provisions: An Analysis of the Greek Banking System in Light of the Sovereign Debt Crisis." In Non-Performing Loans and Resolving Private Sector Insolvency. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-50313-4_9.

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Conference papers on the topic "Loan loss provision"

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Ma, Jibin, and Yi Cheng. "Research on Risk Management of Bank Loan and Loss Provision Based on Markov Chain." In 2009 International Conference on E-Business and Information System Security (EBISS). IEEE, 2009. http://dx.doi.org/10.1109/ebiss.2009.5138055.

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Moisei, Ana. "Classification and evaluation of financial instruments according to IFRS 9 „Financial instruments”." In Simpozion stiintific al tinerilor cercetatori, editia 20. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/9789975359047.05.

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With the economic and financial development of the countries and the wider integrity at regional and international level, the role and value of financial assets increases. For these reasons, the accounting of financial assets as well as financial reporting are current, in order to optimize and adapt according to the economy of each country. IFRS 9 ”Financial instruments” was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental changes in the accounting requirements for financial instruments, especially in the areas of recognition, categori
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Bacho, Muhamad Sufian Hadi bin. "Earning, Capital Management And Banking Specific Factors In Estimating Loan Loss Provisions." In International Conference in Technology, Humanities and Management. European Publisher, 2023. http://dx.doi.org/10.15405/epsbs.2023.11.84.

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Xiao, Hong, and Xu Ping. "The Macroeconomic Cycle and Earnings Management Effect on Loan Loss Provisions: Evidence from US Banks." In 2009 International Conference on Management and Service Science (MASS). IEEE, 2009. http://dx.doi.org/10.1109/icmss.2009.5305267.

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Mortazavi, Maryam, YeongAe Heo, and Yue Li. "Design Load Measures for Vapor Cloud Explosion on Complex Systems: Review and Recommendations." In ASME 2017 36th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/omae2017-61862.

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A hydrocarbon Vapor Cloud Explosion (VCE) is one of critical hazardous events in offshore installations. Once VCE occurs in the ocean, it results in tremendous economic loss, casualties, and environmental impact. The combustion mechanism of VCE differs from HE in particular in complex geometries (e.g. offshore oil and gas production facilities) as there exist many objects which can trigger severe turbulences. Although many research efforts have been made to develop design provisions for blast resistant structures, most of those provisions are based on high-order explosives (HE) such as TNT (Tr
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Gbakon, Kaase. "Impact of the Finance Act 2020 on Gas Utilization Projects." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/207104-ms.

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Abstract The newly passed Finance Act 2020 (FA2020) in Nigeria is reviewed especially as it relates to the oil and gas industry. The review is partly executed by modeling the specific provisions of the Act that impact gas utilization projects. The effect of the provisions on investor returns as well as the extent to which government objectives are met is ascertained – the government objectives being to prevent tax leakage via excessive financing costs, as well as encourage gas development and utilization. A qualitative assessment of the FA2020 is first conducted to examine its provisions appli
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Heo, YeongAe. "Challenges in Structural Engineering Design and Analysis of Offshore Plants Under Probabilistic Vapor Cloud Explosion Loads." In ASME 2016 35th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/omae2016-54096.

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Hydrocarbon gas explosion is one of the critical hazards resulting in huge environmental impact as well as loss of valuable assets and lives as observed from the historical disasters in the oil and gas industry. In response to these events, stronger international rules and regulations have been made to ensure safety of these structures. Hence, considerable effort has been devoted to quantify accidental design loads for flammable gas based on probabilistic approaches which requires extensive computational fluid dynamic simulations. Also, demand for 3D nonlinear dynamic finite element structural
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Campidelli, Manuel, Wael W. El-Dakhakhni, Michael J. Tait, and Waleed Mekky. "Resilience of Masonry Systems in Nuclear Power Plants Under Blast Risk." In ASME 2017 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/pvp2017-65301.

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The resilience of the built environment to high explosives poses a significant challenge to the professionals tasked with the design of blast resistant facilities. Current standards — including the ASCE 59-11 and CSA S850-12 — fail to address this challenge in design provisions targeting a single parameter of structural performance, while neglecting other key indicators of performance recovery that define the very concept of resilience. In order to investigate their significance in the design process, two resilience parameters known as robustness and rapidity are evaluated for an archetype bla
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Fahir, Ahamed, Satish Choudhari, and Krzysztof Michalowski. "Optimization of Aluminum Sleeve Design for the tow eye Durability Using DFSS Approach." In WCX SAE World Congress Experience. SAE International, 2023. http://dx.doi.org/10.4271/2023-01-0092.

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&lt;div class="section abstract"&gt;&lt;div class="htmlview paragraph"&gt;The automotive industry is moving towards larger SUVs and also electrification is a need to meet the carbon neutrality target. As a result, we see an increase in overall gross vehicle weight (GVW), with the additional weight coming from the HV battery pack, electric powertrain, and other electrical systems. Tow-eye is an essential component that is provided with every vehicle to use for towing during an emergency vehicle breakdown. The tow-eye is usually connected to the retainer/sleeve available in the bumper system and
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Nijhawan, Sunil. "Importance of Reactor Heat Transport System Overpressure Protection System Under Severe Accident Conditions With Special Reference to CANDU Reactors." In 2012 20th International Conference on Nuclear Engineering and the ASME 2012 Power Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/icone20-power2012-54301.

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After Fukushima, any Station Blackout capability reviews must be carried out with diligence and integrity beyond any reasonable doubt. This is especially true for nuclear reactors that did not consider a sustained loss of AC power and severe accidents in their original design basis. Integrity of the engineered barriers to release of activity must be demonstrated to showcase the extension of defense in depth to a Station Blackout and reasonable provisions for effective interventions. An important aspect of nuclear reactor heat transport system pressure boundary integrity is the ability of its o
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Reports on the topic "Loan loss provision"

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Cabrera, Wilmar, Santiago Gamba, Camilo Gómez, and Mauricio Villamizar-Villegas. Examining Macroprudential Policy through a Microprudential Lens. Banco de la República, 2022. http://dx.doi.org/10.32468/be.1212.

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In this paper, we examine the financial and real effects of macroprudential policies with a new identifying strategy that exploits borrower-specific provisioning levels for each bank. Locally, we compare similar firms just below and above regulatory thresholds established in Colombia during 2008--2018 for the corporate credit portfolio. Our results indicate that the scheme induces banks to increase the provisioning cost of downgraded loans. This implies that, for loans with similar risk but with a discontinuously lower rating, banks offer a lower amount of credit, demand higher quality guarant
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Agénor, Pierre-Richard, and Luiz A. Pereira da Silva. Reserve Requirements and Loan Loss Provisions as Countercyclical Macroprudential Instruments: A Perspective from Latin America. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0000240.

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Agénor, Pierre-Richard, and Luiz A. Pereira da Silva. Reserve Requirements and Loan Loss Provisions as Countercyclical Macroprudential Instruments: A Perspective from Latin America. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0008456.

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This paper discusses, from an analytical and operational perspective, the use of reserve requirements and loan loss provisions as countercyclical macroprudential instruments. In recent years both of these instruments have been used extensively in Latin America and elsewhere in the world. The first part of the paper sets the stage with a discussion of the rationale, in the presence of financial frictions, for using macroprudential regulation to mitigate financial system procyclicality. The second part reviews the general arguments, as well as the recent empirical evidence for Latin America, ass
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Agénor, Pierre-Richard, and Luiz A. Pereira da Silva. Cyclically Adjusted Provisions and Financial Stability. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0011733.

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This paper studies the extent to which alternative loan loss provisioning regimes affect the procyclicality of the financial system and financial stability. It uses a DSGE model with financial frictions (namely, balance sheet and collateral effects, as well as economies of scope in banking) and a generic formulation of provisioning regimes. Numerical experiments with a parameterized version of the model show that cyclically adjusted (or, more commonly called, dynamic) provisioning can be highly effective in terms of mitigating procyclicality and financial instability, measured in terms of the
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Windsor, Callan, Terhi Jokipii, and Matthieu Bussiere. The Impact of Interest Rates on Bank Profitability: A Retrospective Assessment Using New Cross-country Bank-level Data. Reserve Bank of Australia, 2023. http://dx.doi.org/10.47688/rdp2023-05.

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This paper provides a retrospective assessment of the relationship between bank profitability and interest rates, focusing on the period when rates were very low or negative. To do this we use new confidential bank-level data covering about 1,500 banks operating in 10 banking systems, with most samples spanning the two decades up to the end of 2019. Our analysis confirms the empirical regularity that declining interest rates reduce banks' net interest margins. However, we find a smaller effect than in previous studies: on average across countries, a 100 basis point fall in short-term interest
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6

Zagema, Bertram, Jan Kowalzig, Lyndsay Walsh, Andrew Hattle, Christopher Roy, and Hans Peter Dejgaard. Climate Finance Shadow Report 2023: Assessing the delivery of the $100 billion commitment. Oxfam International, 2023. http://dx.doi.org/10.21201/2023.621500.

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In 2009, high-income countries committed in the Copenhagen Accords to mobilize US$100 billion a year by 2020 in climate finance for low- and middle-income countries. Oxfam reported on the progress of this commitment in 2016, 2018 and 2020. This year’s report finds that high-income countries have not only failed to deliver on their commitment, but also – as in previous years – generous accounting practices have allowed them to overstate the level of support they have actually provided. Moreover, much of the finance has been provided as loans, which means that it risks increasing the debt burden
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7

Financial Stability Report - Second Semester of 2020. Banco de la República de Colombia, 2021. http://dx.doi.org/10.32468/rept-estab-fin.sem2.eng-2020.

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The Colombian financial system has not suffered major structural disruptions during these months of deep economic contraction and has continued to carry out its basic functions as usual, thus facilitating the economy's response to extreme conditions. This is the result of the soundness of financial institutions at the beginning of the crisis, which was reflected in high liquidity and capital adequacy indicators as well as in the timely response of various authorities. Banco de la República lowered its policy interest rates 250 points to 1.75%, the lowest level since the creation of the new ind
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Financial Stability Report - Second Semester of 2021. Banco de la República, 2022. http://dx.doi.org/10.32468/rept-estab-fin.sem2.eng-2021.

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Banco de la República’s main objective is to preserve the purchasing power of the currency in coordination with the general economic policy that is intended to stabilize output and employment at long-term sustainable levels. Properly meeting the goal assigned to the Bank by the 1991 Constitution critically depends on preserving financial stability. This is understood to be a general condition in which the financial system assesses and manages the financial risks in a way that facilitates the economy’s performance and efficient allocation of resources while, at the same time, it is able to, on
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9

Financial Stability Report - First Half of 2023. Banco de la República, 2024. http://dx.doi.org/10.32468/rept-estab-fin.sem1.eng-2023.

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Banco de la República’s main goal is to preserve the purchasing power of the currency in coordination with the general economic policy that is intended to stabilize output and employment at long-term sustainable levels. Properly meeting the goal assigned to the Bank by the 1991 Constitution critically depends on preserving financial stability. This is understood to be a general condition in which the financial system channels domestic savings and evaluates and manages the financial risks in a way that facilitates the performance of the economy and efficient allocation of resources while, at th
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