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

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

This report reviews loan classification and provisioning practices in a broad sample of countries that differ in size, location and level of financial development. The survey conducted for the report compares the regulatory approaches adopted by in...

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Bibliographic Details
Main Authors: Laurin, Alain, Majnoni, Giovanni
Format: Publication
Language:English
en_US
Published: Washington, DC: World Bank 2013
Subjects:
BANKS & BANKING
EMERGING ECONOMIES
PROVISIONING
RISK MANAGEMENT
EXTERNAL AUDITORS
FINANCIAL SYSTEMS
LOANS GOVERNMENT GUARANTY
LOAN GUARANTEES
BEST PRACTICES
REGULATORY FRAMEWORK
REGULATORY CONTROL ACCOUNTING
ASSET CLASSIFICATION
AUDITING
BANK FAILURES
BANK SUPERVISION
BANKING SYSTEM
BANKS
BANQUE DE FRANCE
BORROWER
CAPITAL BASE
CAPITAL REQUIREMENTS
CENTRAL BANK
COLLATERAL
CREDIT RISK
DEBT
DISCLOSURE
DISCLOSURE REQUIREMENTS
ENFORCEMENT POWERS
FINANCIAL ASSETS
FINANCIAL INFORMATION
FINANCIAL PERFORMANCE
FINANCIAL RATIOS
FINANCIAL STABILITY
GUARANTOR
GUIDELINES
IMPAIRED ASSETS
INFRASTRUCTURE LOANS
INTERNATIONAL ACCOUNTING STANDARDS
LEGAL INFRASTRUCTURE
LEGAL SYSTEMS
LIQUIDITY
LOAN
LOAN ACCOUNTING
LOAN CLASSIFICATION
LOAN LOSS PROVISIONS
LOAN LOSSES
LOAN PORTFOLIOS
LOAN REVIEWS
MARKET DISCIPLINE
MARKET VALUE
MORTGAGES
NET REALIZABLE VALUE
NONPERFORMING LOANS
PENALTIES
PROBABILITY OF DEFAULT
PRUDENTIAL REGULATION
REAL ESTATE LOANS
REGULATORY APPROACHES
SECURITIES
SHAREHOLDERS
SOLVENCY
Online Access:http://documents.worldbank.org/curated/en/2003/03/2375952/bank-loan-classification-provisioning-practices-selected-developed-emerging-countries
http://hdl.handle.net/10986/15157

Internet

http://documents.worldbank.org/curated/en/2003/03/2375952/bank-loan-classification-provisioning-practices-selected-developed-emerging-countries
http://hdl.handle.net/10986/15157

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