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

By: Contributor(s): Material type: TextTextPublisher: Washington : World Bank Publications, 2003Copyright date: ©2003Edition: 1st edDescription: 1 online resource (60 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781280085949
Subject(s): Genre/Form: Additional physical formats: Print version:: Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging CountriesDDC classification:
  • 332.1/753/091724
LOC classification:
  • HG1642.D44 -- B36 2003eb
Online resources:
Contents:
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.
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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.

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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