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Bank Loan Classification and Provisioning Practices
World Bank Publications | 2003-03-01 | ISBN: 0821353977 | 64 pages | PDF | 2,1 MB
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. 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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