Simple Tools to Assist in the Resolution of Troubled Banks

McGuire, Claire L.

World Bank, Washington, DC

关键词: ACCOUNT HOLDERS;    ACCOUNTANT;    ACCOUNTING;    ACCRUED EXPENSES;    AFFILIATES;   

RP-ID  :  68020

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This toolkit is designed to assistauthorities in resolving troubled banks. It provides genericforms that can be adapted for use in planning supervisoryactions or implementing resolution processes. This toolkitcontains forms that are generic and will need to be tailoredto the particular country laws and circumstances. Thetoolkit also contains a least cost or lesser cost model andexplanatory guide that provide diagnostic tools to assistauthorities in estimating the costs of various resolutionmethods. The least cost or lesser cost model can also beused to value various assets that may be offered for sale aspart of the resolution process. In some circumstances, thedecision will be made to liquidate a bank at the end of along period of utilizing other supervisory tools to try torehabilitate the bank, thereby providing the authoritieswith adequate time to gather information about the problembank and prepare a plan for its closure. In othercircumstances, the authorities will have little time to planfor a bank's closing and will have to rely on theirgeneral crisis preparedness tools to handle the resolutionprocess as efficiently as possible. Whichever circumstancesare present, planning for bank resolution should be part ofa country's overall strategy for its financial sector.