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

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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Year of publication:	2003
Authors:	Laurin, Alain
Other Persons:	Majnoni, Giovanni (contributor) ; Staff, World Bank (contributor)
Publisher:	Washington : World Bank Publications
Subject:	Kreditgeschäft \| Bank lending \| Welt \| World \| Basler Akkord \| Basel Accord \| Schwellenländer \| Emerging economies

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Extent:	1 online resource (60 pages)
Series:	World Bank working paper ; no. 1
Type of publication:	Book / Working Paper
Language:	English
Notes:	Description based on publisher supplied metadata and other sources. 1. Introduction2. 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.
ISBN:	978-1-280-08594-9 ; 978-0-8213-5397-4
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012687949