Dynamic provisioning: Some lessons from existing experiences

Santiago Fernández de Lis and Alicia Garcia-Herrero
Authors registered in the RePEc Author Service: Alicia Garcia Herrero

No 1014, Working Papers from BBVA Bank, Economic Research Department

Abstract: 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 Spain the country with the longest experience is reviewed as well as those of Colombia having recently adopted dynamic provisioning. A number of policy lessons are drawn from that comparison.

Keywords: Financial Stability; banking regulation; dynamic provisioning; Spain; Peru (search for similar items in EconPapers)
JEL-codes: E32 G21 G28 G32 (search for similar items in EconPapers)
Pages: 36 pages
Date: 2010-05
New Economics Papers: this item is included in nep-ban, nep-mac and nep-reg
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (23)

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Related works:
Working Paper: Dynamic Provisioning: Some Lessons from Existing Experiences (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:bbv:wpaper:1014

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