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Economics/Finances Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries

Posted on 2010-03-15




Name:Economics/Finances Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries
ASIN/ISBN:0821353977
Language:English
File size:2.1 Mb
Publish Date: 2003-03-01
ISBN: 0821353977
Pages: 64 pages
File Type: PDF
File Size: 2,1 MB
Other Info: World Bank Publications
   Economics/Finances Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries



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Bank Loan Classification and Provisioning Practices

This report reviews loan classification and provisioning practices in a broad sample of countries that vary in size, location, and level of financial development. The survey conducted for this book compares the regulatory approaches adopted by industrial and emerging economies, and is intended to complement other sources of information that focus exclusively on either industrial or developing countries. It includes 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 external auditors’ role.

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