https://asbaweb.net/en/bibl/reserves-and-provisioning?format=html Mon, 02 Jan 2017 18:44:00 +0000 en-GB hourly 1 https://asbaweb.net/en/bibl/reserves-and-provisioning/1413-frequently-asked-questions-on-the-supervisory-framework-for-measuring-and-controlling-large-exposures?format=html FAQs on Framework for Controlling Large Exposures The Basel Committee on Banking Supervision developed this document to provide response to the most frequently asked questions related to the Supervisory Framework for Measuring and Controlling Large Exposures, particularly in the fields of: 1. Interbank exposures and exposures to central counterparties; 2. Definition of connected counterparties, and; 3. Values of exposures. 

]]> https://asbaweb.net/en/bibl/reserves-and-provisioning/1413-frequently-asked-questions-on-the-supervisory-framework-for-measuring-and-controlling-large-exposures?format=html The Basel Committee on Banking Supervision developed this document to provide response to the most frequently asked questions related to the Supervisory Framework for Measuring and Controlling Large Exposures, particularly in the fields of: 1. Interbank exposures and exposures to central counterparties; 2. Definition of connected counterparties, and; 3. Values of exposures. 

]]> (Anonymous) V. Reserves and provisioning Mon, 02 Jan 2017 18:44:00 +0000 https://asbaweb.net/en/bibl/reserves-and-provisioning/708-guidance-on-acocunting-for-expected-credit-losses?format=html Guidance on Acocunting for Expected Credit Losses The objective of this paper is to set out supervisory requirements on sound credit risk practices associated with the implementation and ongoing application of expected credit loss (ECL) accounting models. Such practices include all aspects of a bank’s procedures for managing credit risk. However, for the purpose of this paper, the scope of credit risk practices is limited to those practices affecting the assessment and measurement of allowances under the applicable accounting framework.

]]> https://asbaweb.net/en/bibl/reserves-and-provisioning/708-guidance-on-acocunting-for-expected-credit-losses?format=html The objective of this paper is to set out supervisory requirements on sound credit risk practices associated with the implementation and ongoing application of expected credit loss (ECL) accounting models. Such practices include all aspects of a bank’s procedures for managing credit risk. However, for the purpose of this paper, the scope of credit risk practices is limited to those practices affecting the assessment and measurement of allowances under the applicable accounting framework.

]]> (Anonymous) V. Reserves and provisioning Sun, 01 Feb 2015 09:08:26 +0000 https://asbaweb.net/en/bibl/reserves-and-provisioning/709-r120924b-1?format=html Underlyuing Concepts and Principles of Dynamic Provisioning Keynote address by Mr B Mahapatra, Executive Director of the Reserve Bank of India, at the Conference on “Introduction of dynamic provisioning framework for banks in India”, organised by the Centre for Advanced Financial Research and Learning (CAFRAL), Mumbai, 21 September 2012.

]]> https://asbaweb.net/en/bibl/reserves-and-provisioning/709-r120924b-1?format=html Keynote address by Mr B Mahapatra, Executive Director of the Reserve Bank of India, at the Conference on “Introduction of dynamic provisioning framework for banks in India”, organised by the Centre for Advanced Financial Research and Learning (CAFRAL), Mumbai, 21 September 2012.

]]> (Anonymous) V. Reserves and provisioning Fri, 21 Sep 2012 10:10:03 +0000 https://asbaweb.net/en/bibl/reserves-and-provisioning/707-sound-practices-for-loan-accounting-and-related-matters?format=html Sound Practices for Loan Accounting and Related Matters This document provides guidance to banks, banking supervisors and accounting standard-setters on recognition and measurement of loans, establishment of loan loss allowances, credit risk disclosure and related matters. It sets out banking supervisors’ views on sound loan accounting and disclosure practices for banks. The document also serves as a basic framework for supervisory evaluation of banks’ policies and practices in these areas.

]]> https://asbaweb.net/en/bibl/reserves-and-provisioning/707-sound-practices-for-loan-accounting-and-related-matters?format=html This document provides guidance to banks, banking supervisors and accounting standard-setters on recognition and measurement of loans, establishment of loan loss allowances, credit risk disclosure and related matters. It sets out banking supervisors’ views on sound loan accounting and disclosure practices for banks. The document also serves as a basic framework for supervisory evaluation of banks’ policies and practices in these areas.

]]> (Anonymous) V. Reserves and provisioning Thu, 01 Oct 1998 16:06:40 +0000