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Bank loan classification and provisioning practices in selected developed and emerging countries
- Available as
- Online
Details
- Creator
- edited by Alain Laurin, Giovanni Majnoni
- Format
- Books
- Language
- English
- Contributors
- Publication
-
- 1st ed
- Washington, D.C. : World Bank, c2003
- Physical Details
-
- ix, 50 pages ; 26 cm
- data file
- ISBNs
- 1280085940, 9786610085941, 058546331X, 0821353977
- OCLC
- ocm52938644
- Bibliographic Level Mode of Issuance: Monograph
- Includes bibliographical references (p. 49-50).
- Issued also on-line (eISBN: 0821353985).
- English
- Intro -- TABLE OF CONTENTS -- Cover -- Title -- Foreword -- Abstract -- Acknowledgments -- 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 -- References -- TABLES