01778cas a2200265 a 4500 AALejournalIMF011833 230101c9999 xx r poo 0 0eng d 5.00 USD 9781475503319 1018-5941 BD-DhAAL BD-DhAAL Wezel, Torsten. Dynamic Loan Loss Provisioning : Simulationson Effectiveness and Guide to Implementation / Torsten Wezel, Jorge Chan-Lau, Francesco Columba. Washington, D.C. : International Monetary Fund, 2012. 1 online resource (59 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This simulation-based paper investigates the impact of different methods of dynamic provisioning on bank soundness and shows that this increasingly popular macroprudential tool can smooth provisioning costs over the credit cycle and lower banks' probability of default. In addition, the paper offers an in-depth guide to implementation that addresses pertinent issues related to data requirements, calibration and safeguards as well as accounting, disclosure and tax treatment. It also discusses the interaction of dynamic provisioning with other macroprudential instruments such as countercyclical capital. Mode of access: Internet Chan-Lau, Jorge. Columba, Francesco. IMF Working Papers; Working Paper ; No. 2012/110 Full text available on IMF http://elibrary.imf.org/view/journals/001/2012/110/001.2012.issue-110-en.xml IMF e-Library