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Collateral in Loan Classification and Provisioning
Language: en
Pages: 30
Authors: Inwon Song
Categories: Business & Economics
Type: BOOK - Published: 2002-07 - Publisher: International Monetary Fund

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Adequate loan classification practices are an essential part of a sound and effective credit risk-management process in a bank. Failure to identify deterioratio
Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries
Language: en
Pages: 64
Authors: Alain Laurin
Categories: Bank loans
Type: BOOK - Published: 2003 - Publisher: World Bank Publications

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Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries
Language: en
Pages: 64
Authors: World Bank
Categories: Business & Economics
Type: BOOK - Published: 2003 - Publisher: World Bank Publications

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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 fi
Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
Language: en
Pages: 41
Authors: Ellen Gaston
Categories: Business & Economics
Type: BOOK - Published: 2014-09-15 - Publisher: International Monetary Fund

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Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: Inte
Do Banks Provision for Bad Loans in Good Times?
Language: en
Pages: 40
Authors: Michèle Cavallo
Categories: Bancos
Type: BOOK - Published: 2001 - Publisher: World Bank Publications

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Recent debate about the pro-cyclical effects of bank capital requirements, has ignored the important role that bank loan loss provisions play in the overall fra