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Bank Loan Classification an...
This report reviews loan classification and provisioning practices prevailing in the 23 jurisdictions represented in the Basel Core Principles Liaison Group at the end of 2001. It covers classification of individual and multiple loans, treatment of guarantees and collateral, bank loan review processes, restructured troubled loans, loan loss provisioning, tax treatment of loan loss provisions, disclosure standards, and external auditors' role. Differences in provisioning and classification approaches have often made a comparison of bank and banking system weaknesses across regulatory regimes difficult, and such differences have made peer pressure and market discipline less effective. Poor classification and provisioning practices have led to solvency ratios that gave a false sense of security, as occurred as financial system failed in the 1990s
Monografía
monografia Rebiun22512742 https://catalogo.rebiun.org/rebiun/record/Rebiun22512742 m o d cr mn||||||||| 021210s2003 dcu obs i000 0 eng c 270747007 475361508 506883329 559555056 647255940 722177634 728007902 733048355 793528214 813538435 827878786 843023084 909778012 961648625 962560653 992194688 993899856 1037511820 1057994589 1058728291 9780821353974 electronic bk.) 0821353977 electronic bk.) 058546331X electronic bk.) 9780585463315 electronic bk.) 6610085943 9786610085941 0821353985 9780821353981 9780821353974 9780821353974 00028989 PUL eng pn PUL VVN LGG CO3 N$T YDXCP CUS OCLCE CEF IDEBK OCLCQ DKDLA MERUC CCO E7B OCLCQ OCLCO FVL UX0 OCLCQ OCLCF N$T OCLCQ AU@ REB BWS BDX EBLCP DEBSZ OCLCQ AZK CNNLC LOA OCLCO OCLCA CNNOR SUR MOR PIFBR DCWBL OCLCQ ZCU OCLCQ U3W CAUOI YDX BRL STF WRM NRAMU ICG INT OCLCA VT2 OCLCQ G3B TKN OCLCQ DKC OCLCQ M8D OCLCQ pcc d------ BUS 004000 bisacsh KC bicssc Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries Washington, D.C. World Bank ©2003 Washington, D.C. Washington, D.C. World Bank 1 online resource (ix, 50 pages) 1 online resource (ix, 50 pages) Text txt rdacontent computer c rdamedia online resource cr rdacarrier data file rda World Bank working paper 1726-5878 no. 1 Includes bibliographical references (pages 49-50) 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 This report reviews loan classification and provisioning practices prevailing in the 23 jurisdictions represented in the Basel Core Principles Liaison Group at the end of 2001. It covers classification of individual and multiple loans, treatment of guarantees and collateral, bank loan review processes, restructured troubled loans, loan loss provisioning, tax treatment of loan loss provisions, disclosure standards, and external auditors' role. Differences in provisioning and classification approaches have often made a comparison of bank and banking system weaknesses across regulatory regimes difficult, and such differences have made peer pressure and market discipline less effective. Poor classification and provisioning practices have led to solvency ratios that gave a false sense of security, as occurred as financial system failed in the 1990s English Bank loans- Developing countries- Evaluation Prêts bancaires- Nouveaux pays industrialisés- Évaluation Prêts bancaires- Pays industrialisés- Évaluation BUSINESS & ECONOMICS- Banks & Banking. Bank loans- Evaluation. Bankkredit. Developing countries. Entwicklungsländer. Electronic books Laurin, Alain 1958-) Majnoni, Giovanni Banco Internacional de Reconstrucción y Fomento Print version Bank loan classification and provisioning practices in selected developed and emerging countries. Washington, D.C. : World Bank, ©2003 9780821353974 (DLC) 2002044948 (OCoLC)51264610 World Bank working paper no. 1. 1726-5878 World Bank e-Library