Dynamic Provisioning: Some Lessons from Existing Experiences

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

Finance Working Papers from East Asian Bureau of Economic Research

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 Spainthe country with the longest experienceis reviewed, as well as those of Colombia and Perucountries that have recently adopted dynamic provisioning. A number of policy lessons are drawn from that comparison.

Keywords: finance; dynamic provisioning; Spain; Peru; procyclicality (search for similar items in EconPapers)
JEL-codes: E32 G21 G28 G32 (search for similar items in EconPapers)
Date: 2010-01
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Citations: View citations in EconPapers (19)

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Working Paper: Dynamic provisioning: Some lessons from existing experiences (2010)
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