Provisiones por Riesgo de Crédito de la Banca Nacional: Análisis de los Cambios Normativos, Período 1975-2014

José Miguel Matus

Economic Statistics Series from Central Bank of Chile

Abstract: This paper describes the main regulatory changes regarding the provisions for credit risk in the local bank industry. In doing so, this article focuses its analysis in the 1975 - 2014 period, were some major advances and regulatory changes occurred; not only in the regulation of credit risk provision, but also in supervisory systems that were implemented by the Superint endency. Furthermore, it describes the main changes implemented in the accounting standards of credit risk provisions.

Date: 2015-01
New Economics Papers: this item is included in nep-ban and nep-his
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Citations: View citations in EconPapers (6)

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