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Regulating Local Government Financing Vehicles and Public-Private Partnerships in China

Regulating Local Government Financing Vehicles and Public-Private Partnerships in China »

Volume/Issue: 2016/187

Series: IMF Working Papers

Author(s): Hui Jin , and Isabel Rial

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 December 2016

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781475553178.001

ISBN: 9781475553178

Keywords: Public-private partnership, China, Infrastructure, Public investment, Fiscal risk, Risk management, Government accounting, fiscal risk, public investment, subnational government

In this paper, we argue that there is much room for China to strengthen its regulatory framework for public-private partnerships (PPPs). We show that infrastructure projects carried out through local government fin...

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS »

Volume/Issue: 2014/170

Series: IMF Working Papers

Author(s): Ellen Gaston , and In Song

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2015

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781513590479.001

ISBN: 9781513590479

Keywords: Supervisory role, loan loss provisioning, IFRS implementation, banking, capital adequacy, banking supervision, bank for international settlements, bank supervisors, General, Government Policy and Regulation

Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel stan...

Local Government Financing Platforms in China: A Fortune or Misfortune?

Local Government Financing Platforms in China: A Fortune or Misfortune? »

Volume/Issue: 2013/243

Series: IMF Working Papers

Author(s): Yinqiu Lu , and Tao Sun

Publisher: Bank of Communications/New Finance

Publication Date: 16 December 2013

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781484335895.001

ISBN: 9781484335895

Keywords: Governance, China, Government expenditures, Revenues, Bond issues, Banks, local governments, local government borrowing, local government debt, local government revenue

China's rapid credit expansion in 2009-10 brought local government financing platforms (LGFPs) into the spotlight. This paper discusses their function, reasons behind their recent expansion, and risks they are posi...