Commercial bank provisioning against claims on developing countries

The report examines both statistically and analytically various aspects of commercial bank provisioning. In the first phase, the report defines the differences existing between countries and explains the implications of provisioning for banks'balance sheets. Secondly, it looks at the various factors affecting the decision to provision and attempts to differentiate between those long term and secular factors as opposed to those of a short term and proximate nature. The report further examines the implications of provisioning for both creditors and debtors as well as on a global scale. Finally, the report broadly reviews certain options which might be considered in attempting to alleviate the problem of global debt.Banks&Banking Reform,Financial Intermediation,Public Sector Economics&Finance,Financial Crisis Management&Restructuring,Municipal Financial Management