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.

Loan Review, Provisioning, and Macroeconomic Linkages

Loan Review, Provisioning, and Macroeconomic Linkages
By:"Claudia Helene Dziobek","Akihiro Kanaya","Luis Cortavarria-Checkley","Inwon Song"
Published on 2000-12-01 by International Monetary Fund

Loan review is a process routinely used by banks to assess the current value of loan portfolios. Provisioning is a technique to translate loan review results into the balance sheet. It allows for ongoing valuation of loans. Both are core elements of credit risk management and important to prudential oversight. As illustrated in this paper, valuation feeds into indicators of overall bank soundness and key macroprudential indicators. Country practices and recent moves to more forward-looking models are surveyed. Macroeconomic linkages are highlighted, including tax treatment of provisions, variables of the monetary survey, and procyclical aspects of loan valuation systems.

This Book was ranked 36 by Google Books for keyword loans.