Gaois

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  1. FINANCE|financial institutions and credit

    #641921

    IATE #3504770
    cúlchistiú dinimiciúil caipitil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    soláthar dinimiciúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    dynamische Eigenkapitalrückstellungen
    de
    dynamic provisioning | statistical provisioning | forward-looking provisioning | dynamic capital reserving | generic provisioning
    en
    Definition building up of a cushion of generic provisions by a bank duringan upswing that can be used to cover rising specific provisions linked to loan delinquencies during the subsequent downturn Reference "COM-EN, based on:Wezel, T., Chan-Lau, J.A., Columba, F., Dynamic Loan Loss Provisioning: Simulations on Effectiveness and Guide to Implementation (17.8.2022), International Monetary Fund, 2012"
    Comment The reserve would build up in any year in which actual losses fell short of expected losses, while in years in which losses exceeded the expected level, the reserve would be drawn down. Some major international banks already set provisions on this basis for internal management accounting purposes.
    provisionnement dynamique | provisions dynamiques | provisionnement prospectif
    fr
    Definition "constitution de provisions prélevées sur les bénéfices au cours des périodes de conjoncture favorable, en vue de couvrir les pertes attendues sur les portefeuilles de crédit, qui pourrait contribuer à limiter la procyclicité [ IATE:2247282 ]" Reference "Conclusions du Conseil ECOFIN du 7 juillet 2009 sur la procyclicité (réf. interne: doc. 11880/09): http://register.consilium.europa.eu/pdf/fr/09/st11/st11880.fr09.pdf [25.11.2013]"
    Comment Concept inspiré d'une pratique imposée par la Banque d'Espagne aux banques espagnoles, les obligeant à faire des provisions en période de croissance, en prévision d'un retournement de cycle, ce qui leur a permis de sortir relativement indemnes de la crise financière.