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banks must comply with, in order to promote short-term and long-term resilience. At the same time, the IASB amended IAS 39 … by introducing IFRS 9, which regulates the accounting treatment of financial instruments. Nevertheless the intent of the … objectives of the regulatory and the accounting frameworks. The first one is to serve the safety and soundness of banks and the …
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College) gave the SUERF 2015 Annual Lecture on Capital and Banks. The conference focused on core aspects of banking reform …
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provisions tend to be more procyclical at larger and better capitalized banks. The procyclicality of loan loss provisions can … explain about two-thirds of the variation of bank capitalization over the business cycle. We estimate that provisioning …
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