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| Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries (World Bank Working Papers) | 
 enlarge | Creators: World Bank, Alain Laurin, Giovanni Majnoni
Publisher: World Bank Publications
Category: Book
List Price: $10.00
Buy New: $8.42
You Save: $1.58 (16%)
Buy New/Used from $8.42
Sales Rank: 1945818
Languages: English (Original Language), English (Unknown), English (Published)
Media: Paperback
Number Of Items: 1
Pages: 64
Shipping Weight (lbs): 0.3
Dimensions (in): 9.8 x 6.9 x 0.2
ISBN: 0821353977
Dewey Decimal Number: 332.1753091724
EAN: 9780821353974
ASIN: 0821353977
Publication Date: March 1, 2003
Availability: Usually ships in 1-2 business days
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Product Description
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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