Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/53550 
Erscheinungsjahr: 
2010
Schriftenreihe/Nr.: 
ADBI Working Paper No. 218
Verlag: 
Asian Development Bank Institute (ADBI), Tokyo
Zusammenfassung: 
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 and Peru - countries that have recently adopted dynamic provisioning. A number of policy lessons are drawn from that comparison.
JEL: 
E32
G21
G28
G32
Dokumentart: 
Working Paper

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