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Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries.

This report reviews loan classification and provisioning practices prevailing in the 23 jurisdictions represented in the Basel Core Principles Liaison Group at the end of 2001. It covers classification of individual and multiple loans, treatment of guarantees and collateral, bank loan review process...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: World Bank
Otros Autores: Laurin, Alain, 1958-, Majnoni, Giovanni
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : World Bank, ©2003.
Colección:World Bank working paper ; no. 1.
World Bank e-Library.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 0 |a Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries. 
260 |a Washington, D.C. :  |b World Bank,  |c ©2003. 
300 |a 1 online resource (ix, 50 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
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490 1 |a World Bank working paper,  |x 1726-5878 ;  |v no. 1 
504 |a Includes bibliographical references (pages 49-50). 
505 0 |a 1. Introduction -- 2. Regulatory and Supervisory Authority -- 3. Loan Classification -- 4. Classification of Multiple Loans -- 5. Guarantees and Collateral -- 6. Loan Reviews by Banks -- 7. Classification of Restructured Troubled Loans -- 8. Provisioning Issues -- 9. Monitoring and Enforcement -- 10. The Tax Treatment of Loan Loss Provisions -- 11. Disclosure -- 12. The Role of External Auditors -- 13. Conclusion. 
588 0 |a Print version record. 
520 |a This report reviews loan classification and provisioning practices prevailing in the 23 jurisdictions represented in the Basel Core Principles Liaison Group at the end of 2001. It covers classification of individual and multiple loans, treatment of guarantees and collateral, bank loan review processes, restructured troubled loans, loan loss provisioning, tax treatment of loan loss provisions, disclosure standards, and external auditors' role. Differences in provisioning and classification approaches have often made a comparison of bank and banking system weaknesses across regulatory regimes difficult, and such differences have made peer pressure and market discipline less effective. Poor classification and provisioning practices have led to solvency ratios that gave a false sense of security, as occurred as financial system failed in the 1990s. 
546 |a English. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Bank loans  |z Developing countries  |x Evaluation. 
650 6 |a Prêts bancaires  |z Nouveaux pays industrialisés  |x Évaluation. 
650 6 |a Prêts bancaires  |z Pays industrialisés  |x Évaluation. 
650 7 |a BUSINESS & ECONOMICS  |x Banks & Banking.  |2 bisacsh 
650 7 |a Bank loans  |x Evaluation  |2 fast 
651 7 |a Developing countries  |2 fast 
650 7 |a Bankkredit  |2 gnd 
651 7 |a Entwicklungsländer  |2 gnd 
700 1 |a Laurin, Alain,  |d 1958-  |1 https://id.oclc.org/worldcat/entity/E39PCjFvqQHVhgmkFcmYtYd6Gb 
700 1 |a Majnoni, Giovanni. 
710 2 |a World Bank. 
758 |i has work:  |a Bank loan classification and provisioning practices in selected developed and emerging countries (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCFPtKRJFHYB9WB9RpRtFXb  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |t Bank loan classification and provisioning practices in selected developed and emerging countries.  |d Washington, D.C. : World Bank, ©2003  |z 9780821353974  |w (DLC) 2002044948  |w (OCoLC)51264610 
830 0 |a World Bank working paper ;  |v no. 1.  |x 1726-5878 
830 0 |a World Bank e-Library. 
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