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DP14803	Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence Author(s): Germán López-Espinosa, Gaizka Ormazabal and Yuki Sakasai Published: May 2020
DP13135	The Procyclicality of Expected Credit Loss Provisions Author(s): Jorge Abad and Javier Suarez Published: August 2018

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