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

Alain Laurin, Giovanni Majnoni (Herausgeber)

Buch | Softcover

64 Seiten

2003
World Bank Publications (Verlag)
978-0-8213-5397-4 (ISBN)

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This report reviews loan classification and provisioning practices prevailing in the 23 jurisdictions represented in the Basel Core Principles Liaison Group in 2001. It covers classification of individual and multiple loans, treatment of guarantees and collateral, and bank loan review processes.

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 processes, restructured troubled loans, loan loss provisioning, tax treatment of loan loss provisions, disclosure standards, and external auditors' role. Differences in provisioning and classification approaches have often made a comparison of bank and banking system weaknesses across regulatory regimes difficult, and such differences have made peer pressure and market discipline less effective. Poor classification and provisioning practices have led to solvency ratios that gave a false sense of security, as occurred as financial system failed in the 1990s.

Erscheint lt. Verlag	31.3.2003
Verlagsort	Washington
Sprache	englisch
Maße	175 x 248 mm
Gewicht	150 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
	Betriebswirtschaft / Management ► Spezielle Betriebswirtschaftslehre ► Bankbetriebslehre
	Wirtschaft ► Volkswirtschaftslehre
ISBN-10	0-8213-5397-7 / 0821353977
ISBN-13	978-0-8213-5397-4 / 9780821353974
Zustand	Neuware