1Glenn Hoggarth and Darren Pain,2002.“Bank provisioning: the UK experience”, Financial Industry and Regulation Division, Bank of England Financial Stability Review: June 2002.
2Bank Supervision Department of the Bank of Japan,1998,“Utilization of Financial Institutions' Self-Assessment in Enhancing Credit Risk Management”, Bank of Japan,Research Papers.
3Barseghyan, Levon,2003.“Non-Performing loans, prospective bailouts and Japan's slowdown.” Working paper, Northwestern University, March 30.
4Comptroller of the Currency Administrator of National Banks, 1998.“Allowance for Loan and Lease Losses Comptroller's Handbook” Narrative-June 1996,Procedures-May 1998.
5Robert P.Gray and Frank L.Clarke,2004.“A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks”,ABACUS,Vol.40,No.3,2004:321-341.
6Allan Kearns,2004,“Loan Losses and the Macroeconomy: A Framework for Stress Testing Credit Institutions' Financial Well-Being”,Central Bank & Financial Services Authority of Ireland, Financial Stability Report 2004.
7Caludio Borio and Philip Lowe,2001. To provision or not to provision, BIS Quarterly Review, September.
8Fiona Mann and Lan Michael,2002.“Dynamic provisioning: Issues and Application”.Bank of England Financial Stability Review:December.
9.日本银行监管部(Bank Supervision Department of the Bank of Japan.)的文章 Utilization of Financial Institution'' Self-Assessment in Enbancing Credit Risk Management[EB/OL].网站:www.boj.or.jp.,.
10Austin, D. G., “Use Migration Analysis to Refine Estimates of Future Losn Losses”, Commercial Lending Review, Spring 1992.
