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:
Bank loans > Developing countries > Evaluation.
Prêts bancaires > Nouveaux pays industrialisés > Évaluation.
Prêts bancaires > Pays industrialisés > Évaluation.
BUSINESS & ECONOMICS > Banks & Banking.
Bank loans > Evaluation
Bankkredit
Developing countries
Entwicklungsländer
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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