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

64 Pages·2003·2.309 MB·English
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Preview Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries

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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.
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Most books are stored in the elastic cloud where traffic is expensive. For this reason, we have a limit on daily download.