Loan loss reserves
Asia Risk Congress 2011: ‘Strong baseline supervision’ a domestic priority...
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Chinese banking watchdog director-general Luo Ping says China should continue with its conservative regulatory approach, which insulated it against the worst effects of the global financial crisis
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A new 2.5% minimum loan-loss reserve requirement to be implemented in China under Basel III is likely to reduce the ability of banks to distribute profits to shareholders
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A proposed new approach to loan loss accounting is proving a tough nut to crack, but standard-setters say progress has been made.
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More Loan loss reserves articles
IASB positive about progress on new loan loss standard as consultation...
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The findings of a group of credit risk experts should help IASB staff find a way to make its proposals operational, board member John Smith tells Risk
Basel proposals could break deadlock on loan provisions
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The Basel Committee on Banking Supervision has suggested a potentially impasse-breaking set of adjustments to the loan-loss accounting standard proposed last November by the London-based International Accounting Standards Board (IASB) (Risk December 2009,...
No accounting for tastes
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The Financial Accounting Standards Board has been robust in its defence of fair-value accounting, and is now set to ruffle regulatory feathers by proposing the approach be expanded to cover all financial instruments. Risk speaks to the standard-setter’s...
Loan loss calculation conundrum
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Replacing the incurred loss provisioning model remains high on the agenda of accountants, bankers and regulators. The challenge is to find a way to calculate expected loss that satisfies the diverse objectives of all three camps. Can a compromise be reached?...
Regulators plan to override IASB’s loan loss rules, says FSA’s Turner...
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Some bank regulators are planning to drive a coach and horses through the new loan loss standards proposed by the International Accounting Standards Board (IASB), by interpreting the rules in a far more radical way than accountants envisage, says Adair...
Loan loss dynamics
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The International Accounting Standards Board unveiled a new expected loss approach in November, following criticisms of the current incurred loss model. But European regulators have declared their preference for dynamic provisioning – and have even...
OCC's Dugan concerned about constraints in IASB loan proposals
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Proposals for a new loan-loss accounting standard, published on November 5 by the International Accounting Standards Board (IASB), are "potentially too restrictive", says US comptroller of the currency John Dugan. Speaking to Risk, Dugan applauded accounting...
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