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

Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries
By:"Alain Laurin","Giovanni Majnoni","World Bank"
Published on 2003-01-01 by World Bank Publications

This research report looks at the loan classification and provisioning practices used in a broad variety of countries in terms of size, location and level of financial development. Aspects covered include: classifications of individual and multiple loans, treatment of guarantees and collateral, bank loan review processes, loan loss provisioning, tax treatment of loan loss provisions, disclosure standards, and the role of external auditors.

This Book was ranked 13 by Google Books for keyword loans.