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

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dc.contributor.authorLaurin, Alain
dc.contributor.authorMajnoni, Giovanni
dc.contributor.editorLaurin, Alain
dc.contributor.editorMajnoni, Giovanni
dc.date.accessioned2013-08-19T16:07:32Z
dc.date.available2013-08-19T16:07:32Z
dc.date.issued2003
dc.description.abstractThis 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 industrial and emerging economies, and is intended to complement other sources of information that focus exclusively on either industrial or developing countries. It covers classification of individual and multiple loans, treatment of guarantees, collateral and restructured loans, bank loans review processes, loan loss provisioning, tax treatment of loan loss provisions, disclosure standards, and external auditors' role. Differences in provisioning and classification approaches have often made difficult a comparison of bank and banking system weaknesses across regulatory regimes. Poor classification and provisioning practices have led to solvency ratios that gave a false sense of security, as occurred when seemingly adequately capitalized financial systems failed in the 1990s. Successful regulatory harmonization therefore requires a set of minimum standards for loan classification that is grounded in sound risk management practices, but that is also sufficiently general to recognize differences in national economic and legal environment. The evidence this report provides is intended to contribute to this difficult task.en
dc.identifierhttp://documents.worldbank.org/curated/en/2003/03/2375952/bank-loan-classification-provisioning-practices-selected-developed-emerging-countries
dc.identifier.doi10.1596/978-0-8213-5397-4
dc.identifier.isbn0-8213-5397-7
dc.identifier.urihttps://hdl.handle.net/10986/15157
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.relation.ispartofseriesWorld Bank Working Paper;No. 1
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectBANKS & BANKING
dc.subjectEMERGING ECONOMIES
dc.subjectPROVISIONING
dc.subjectRISK MANAGEMENT
dc.subjectEXTERNAL AUDITORS
dc.subjectFINANCIAL SYSTEMS
dc.subjectLOANS GOVERNMENT GUARANTY
dc.subjectLOAN GUARANTEES
dc.subjectBEST PRACTICES
dc.subjectREGULATORY FRAMEWORK
dc.subjectREGULATORY CONTROL ACCOUNTING
dc.subjectASSET CLASSIFICATION
dc.subjectAUDITING
dc.subjectBANK FAILURES
dc.subjectBANK SUPERVISION
dc.subjectBANKING SYSTEM
dc.subjectBANKS
dc.subjectBANQUE DE FRANCE
dc.subjectBORROWER
dc.subjectCAPITAL BASE
dc.subjectCAPITAL REQUIREMENTS
dc.subjectCENTRAL BANK
dc.subjectCOLLATERAL
dc.subjectCREDIT RISK
dc.subjectDEBT
dc.subjectDISCLOSURE
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectEMERGING ECONOMIES
dc.subjectENFORCEMENT POWERS
dc.subjectEXTERNAL AUDITORS
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL RATIOS
dc.subjectFINANCIAL STABILITY
dc.subjectFINANCIAL SYSTEMS
dc.subjectGUARANTOR
dc.subjectGUIDELINES
dc.subjectIMPAIRED ASSETS
dc.subjectINFRASTRUCTURE LOANS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectLEGAL INFRASTRUCTURE
dc.subjectLEGAL SYSTEMS
dc.subjectLIQUIDITY
dc.subjectLOAN
dc.subjectLOAN ACCOUNTING
dc.subjectLOAN CLASSIFICATION
dc.subjectLOAN GUARANTEES
dc.subjectLOAN LOSS PROVISIONS
dc.subjectLOAN LOSSES
dc.subjectLOAN PORTFOLIOS
dc.subjectLOAN REVIEWS
dc.subjectMARKET DISCIPLINE
dc.subjectMARKET VALUE
dc.subjectMORTGAGES
dc.subjectNET REALIZABLE VALUE
dc.subjectNONPERFORMING LOANS
dc.subjectPENALTIES
dc.subjectPROBABILITY OF DEFAULT
dc.subjectPRUDENTIAL REGULATION
dc.subjectREAL ESTATE LOANS
dc.subjectREGULATORY APPROACHES
dc.subjectRISK MANAGEMENT
dc.subjectSECURITIES
dc.subjectSHAREHOLDERS
dc.subjectSOLVENCY
dc.titleBank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countriesen
dspace.entity.typePublication
okr.doctypePublications & Research::Publication
okr.doctypePublications & Research::Publication
okr.docurlhttp://documents.worldbank.org/curated/en/2003/03/2375952/bank-loan-classification-provisioning-practices-selected-developed-emerging-countries
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeSocial, Urban, Rural and Resilience
okr.globalpracticeGovernance
okr.globalpracticeFinance and Markets
okr.guid275831468740182614
okr.identifier.doi10.1596/978-0-8213-5397-4
okr.identifier.externaldocumentum000094946_03061104024591
okr.identifier.internaldocumentum2375952
okr.identifier.report26056
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2003/06/21/000094946_03061104024591/Rendered/PDF/multi0page.pdfen
okr.topicBanks and Banking Reform
okr.topicFinance and Financial Sector Development::Financial Intermediation
okr.topicMacroeconomics and Economic Growth::Economic Adjustment and Lending
okr.topicFinancial Crisis Management and Restructuring
okr.topicUrban Development::Municipal Financial Management
okr.unitOffice of the Vice President (FSEVP)
okr.volume1
relation.isSeriesOfPublication3e126efc-de2f-4a95-be5b-bd2e430a4843
relation.isSeriesOfPublication.latestForDiscovery3e126efc-de2f-4a95-be5b-bd2e430a4843
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