Bank Loan Classifications and Provisioning Practices in Selected Developed and Emerging Countries
| Author/creator | Laurin, Alain, 1958- Editor |
| Other author | Majnoni, Giovanni Editor |
| Other author | World Bank Staff. |
| Format | Electronic |
| Publication Info | Washington : World Bank Publications |
| Description | 64 p. ill 26.000 x 017.000 cm. |
| Supplemental Content | Full text available from Ebook Central - Academic Complete |
| Subjects |
| Series | World Bank Working Paper Ser. No. 1 |
| Summary | Annotation 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.This report details loan classifications and provisioning practices prevailing in the 23 jurisdictions represented in the Basel Core Principles Liaison Group at the end of 2001. 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. |
| Access restriction | Available only to authorized users. |
| Technical details | Mode of access: World Wide Web |
| Genre/form | Electronic books. |
| LCCN | 2002044948 |
| ISBN | 9780821353974 |
| ISBN | 0821353977 (Trade Paper) Active Record |
| Standard identifier# | 9780821353974 |
| Stock number | 9780821353974 00028989 |