Research Catalog

Bank loan classification and provisioning practices in selected developed and emerging countries

Title
Bank loan classification and provisioning practices in selected developed and emerging countries / edited by Alain Laurin, Giovanni Majnoni.
Author
Laurin, Alain, 1958-
Publication
Washington, D.C. : World Bank, [2003], ©2003.

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Details

Additional Authors
  • Majnoni, Giovanni.
  • World Bank.
Description
ix, 50 pages; 26 cm.
Series Statement
World Bank working paper ; no. 1
Uniform Title
World Bank working paper ; no. 1.
Subject
Bibliography (note)
  • Includes bibliographical references.
Contents
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.
ISBN
0821353977
LCCN
2002044948
OCLC
  • 51264610
  • ocm51264610
  • SCSB-9241137
Owning Institutions
Columbia University Libraries