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189140.12,5 is part of the SIBA (Safe Incentive-Based Approach) system created by the World Bank. It is a large-scale system for bank regulation that promotes safety and financial stability, taking into consideration the different types of financial products and services offered by banks, as well as the diversity of countries and markets involved. This specific part of SIBA focuses on the implementation of effective credit and risk management systems for banks, which includes capital adequacy, liquidity and funding, flow-of-funds and stress testing, risk management and supervisory oversight. The ultimate goal of SIBA is to foster financial sustainability, support economic growth and foster financial inclusion.