Bank Capital and Loan LossReserves Under Basel II: Implications for Emerging Countries

Majnoni, Giovanni ; Miller, Margaret ; Powell, Andrew

World Bank, Washington, D.C.

关键词: APPLICATIONS;    AUTONOMY;    BANK CAPITAL;    BANK CREDIT;    BANK DEPOSITS;   

DOI  :  10.1596/1813-9450-3437
RP-ID  :  WPS3437

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The authors propose an integratedapproach to minimum bank capital, and loan loss reservesregulation. They break new ground in two main areas. First,the authors provide an explicit measurement of the creditloss distribution for a sample of emerging countries,providing a benchmark for discussing the appropriatecalibration of new regulatory capital, and loan lossprovision requirements for non-G10 countries. Second, onnormative grounds, they propose a simplified version of the"internal rating based" (IRB) approach as atransition tool that, while retaining a risk-baseddefinition of solvency ratios, implies reduced supervisorymonitoring costs, and could therefore be of interest toemerging countries, where supervisory resources areparticularly scarce.