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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Bibliographic Details
Call Number:Libro Electrónico
Corporate Author: World Bank
Other Authors: Laurin, Alain, 1958-, Majnoni, Giovanni
Format: Electronic eBook
Language:Inglés
Published: Washington, D.C. : World Bank, ©2003.
Series:World Bank working paper ; no. 1.
World Bank e-Library.
Subjects:
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
Online Access:Texto completo
Table of Contents:
  • 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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