索马里：技术援助报告信贷业务的审慎分类和拨备（英）

SOMALIA PrudentialClassification andProvisioningofCreditOperations March 2026 Prepared ByAna Carvalho (MCM) and Rodrigo Debs (MCM STX) Authoring Department: Monetary and Capital MarketsDepartment The contents of this document constitute technical advice provided by the staff of the International MonetaryFund to the authorities ofSomalia (the "CD recipient") in response to their request for technical assistance.Unless the CD recipient specifically objects to such disclosure, this document (in whole or in part) orsummaries thereof may be disclosed by the IMF to the IMF Executive Director for Somalia, to other IMFExecutive Directors and members of their staff, as well as to other agencies or instrumentalities of the CDrecipient, and upon their request, to World Bank staff, and other technical assistance providers and donorswith legitimate interest (seeStaff Operational Guidance on the Dissemination of Capacity DevelopmentInformation). Publication or Disclosure of this report (in whole or in part) to parties outside the IMF otherthan agencies or instrumentalities of the CD recipient, World Bank staff, other technical assistanceproviders and donors with legitimate interest shall require the explicit consent of the CD recipient and theIMF’s Monetary and Capital Markets department. The analysis and policy considerations expressed in this publication are those of the IMF’s Monetary andCapital Markets Department. International Monetary Fund, IMF PublicationsP.O. Box 92780, Washington, DC 20090, U.S.A.T. +(1) 202.623.7430 • F. +(1) 202.623.7201publications@IMF.orgIMF.org/pubs Contents Glossary ....................................................................................................................................................... 4Preface ......................................................................................................................................................... 5Executive Summary .................................................................................................................................... 6Recommendations ...................................................................................................................................... 8Introduction ................................................................................................................................................. 9 I. Regulation on classification and provisioning – New draft............................................................... 10 A. Purpose, scope, and definitions......................................................................................................... 10B. Classification and provisioning requirements for financial institutions............................................... 11C. Prudential classification and provisioning.......................................................................................... 12D. Hard limit on large exposures............................................................................................................ 14E. Reporting, sanctions and penalties.................................................................................................... 14 II. Credit risk management training......................................................................................................... 15 III. List of activities to be performed by the CBS before the next TA .................................................. 16 Tables 1. Table 1: Recommendations ...................................................................................................................... 82. Table 2: Current CBS Classification Grid for Credit Operations ............................................................. 123. Table 3: Proposed Classifcation Grid for Credit Operations………………………………………………..13 Annexes I.TA Mission Agenda ..................................................................................................................................17II. Training material and draft regulation ..................................................................................................... 18III. CBS participants in the TA……………………………………………………………………………………..19 Glossary BCBSBasel Committee on Banking SupervisionCBSCentral Bank of SomaliaFSSFFinancial Sector Stability FundFSSRFinancial Sector Stability ReviewIFRSInternational Financial Reporting StandardsIMFInternational Monetary FundLSDLicensingand Supervision DepartmentMCMMonetary and Capital Markets Department of the International Monetary FundTATechnical Assistance Preface At the request of Central Bank of Somalia (CBS), the Monetary and Capital Markets (MCM) Departmentmission visited Nairobi from October 26 to 30, 2025 to (i) review the current regulation on asset classificationand provisioning of credit operations, published in 2018, updating its concepts, definitions, and criteria withthose from standard-setting bodies, and also promoting the alignme