Allowances for Expected Credit Loss

Understanding Fair Value

Recognition and Measurement of Financial Assets and Liabilities

LCBM BUILDING BLOCKS: LEGAL AND REGULATORY FRAMEWORK

THE ENABLING CONDITIONS OF LCBM

OVERVIEW OF THE LCBM FRAMEWORK

LCBM BUILDING BLOCKS: INVESTOR BASE

LCBM BUILDING BLOCKS: FINANCIAL MARKET INFRASTRUCTURE

LCBM BUILDING BLOCKS: SECONDARY MARKET

LCBM BUILDING BLOCKS: MONEY MARKET

LCBM BUILDING BLOCKS: THE PRIMARY MARKET

Understanding Accrual Accounting

Timing of Recognition of Assets and Liabilities

Introduction to FSIs

Accessing FSI Data

Use of the FSIs in IMF Surveillance

Overview of the CAELS Framework

What Are Deposit Takers?

Example of a Dissemination or Release Calendar for the QNA

Monthly/Quarterly Revision Cycle in the QNA or HFIEA

Annual Revision Cycle in the QNA or HFIEA

User Requirements and Resource Constraints

Revisions as Part of the QNA and HFIEAs Compilation Practices

Presentation of Seasonally Adjusted Estimates in the QNA and HFIEAs

Current, Concurrent and Partial Concurrent Adjustment

Importance of Quality Assessment of Seasonally Adjusted Series

Outliers

Leap Year Effect: an Example

Seasonality and Calendar related Effects

Possible Methods for Filling Data Gaps in the QNA and HFIEAs