Publication:
Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries
dc.contributor.author | Laurin, Alain | |
dc.contributor.author | Majnoni, Giovanni | |
dc.contributor.editor | Laurin, Alain | |
dc.contributor.editor | Majnoni, Giovanni | |
dc.date.accessioned | 2013-08-19T16:07:32Z | |
dc.date.available | 2013-08-19T16:07:32Z | |
dc.date.issued | 2003 | |
dc.description.abstract | This 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.identifier | http://documents.worldbank.org/curated/en/2003/03/2375952/bank-loan-classification-provisioning-practices-selected-developed-emerging-countries | |
dc.identifier.isbn | 0-8213-5397-7 | |
dc.identifier.uri | http://hdl.handle.net/10986/15157 | |
dc.language | English | |
dc.language.iso | en_US | |
dc.publisher | Washington, DC: World Bank | |
dc.relation.ispartofseries | World Bank Working Paper;No. 1 | |
dc.rights | CC BY 3.0 IGO | |
dc.rights.holder | World Bank | |
dc.rights.uri | http://creativecommons.org/licenses/by/3.0/igo | |
dc.subject | BANKS & BANKING | |
dc.subject | EMERGING ECONOMIES | |
dc.subject | PROVISIONING | |
dc.subject | RISK MANAGEMENT | |
dc.subject | EXTERNAL AUDITORS | |
dc.subject | FINANCIAL SYSTEMS | |
dc.subject | LOANS GOVERNMENT GUARANTY | |
dc.subject | LOAN GUARANTEES | |
dc.subject | BEST PRACTICES | |
dc.subject | REGULATORY FRAMEWORK | |
dc.subject | REGULATORY CONTROL ACCOUNTING | |
dc.subject | ASSET CLASSIFICATION | |
dc.subject | AUDITING | |
dc.subject | BANK FAILURES | |
dc.subject | BANK SUPERVISION | |
dc.subject | BANKING SYSTEM | |
dc.subject | BANKS | |
dc.subject | BANQUE DE FRANCE | |
dc.subject | BORROWER | |
dc.subject | CAPITAL BASE | |
dc.subject | CAPITAL REQUIREMENTS | |
dc.subject | CENTRAL BANK | |
dc.subject | COLLATERAL | |
dc.subject | CREDIT RISK | |
dc.subject | DEBT | |
dc.subject | DISCLOSURE | |
dc.subject | DISCLOSURE REQUIREMENTS | |
dc.subject | EMERGING ECONOMIES | |
dc.subject | ENFORCEMENT POWERS | |
dc.subject | EXTERNAL AUDITORS | |
dc.subject | FINANCIAL ASSETS | |
dc.subject | FINANCIAL INFORMATION | |
dc.subject | FINANCIAL PERFORMANCE | |
dc.subject | FINANCIAL RATIOS | |
dc.subject | FINANCIAL STABILITY | |
dc.subject | FINANCIAL SYSTEMS | |
dc.subject | GUARANTOR | |
dc.subject | GUIDELINES | |
dc.subject | IMPAIRED ASSETS | |
dc.subject | INFRASTRUCTURE LOANS | |
dc.subject | INTERNATIONAL ACCOUNTING STANDARDS | |
dc.subject | LEGAL INFRASTRUCTURE | |
dc.subject | LEGAL SYSTEMS | |
dc.subject | LIQUIDITY | |
dc.subject | LOAN | |
dc.subject | LOAN ACCOUNTING | |
dc.subject | LOAN CLASSIFICATION | |
dc.subject | LOAN GUARANTEES | |
dc.subject | LOAN LOSS PROVISIONS | |
dc.subject | LOAN LOSSES | |
dc.subject | LOAN PORTFOLIOS | |
dc.subject | LOAN REVIEWS | |
dc.subject | MARKET DISCIPLINE | |
dc.subject | MARKET VALUE | |
dc.subject | MORTGAGES | |
dc.subject | NET REALIZABLE VALUE | |
dc.subject | NONPERFORMING LOANS | |
dc.subject | PENALTIES | |
dc.subject | PROBABILITY OF DEFAULT | |
dc.subject | PRUDENTIAL REGULATION | |
dc.subject | REAL ESTATE LOANS | |
dc.subject | REGULATORY APPROACHES | |
dc.subject | RISK MANAGEMENT | |
dc.subject | SECURITIES | |
dc.subject | SHAREHOLDERS | |
dc.subject | SOLVENCY | |
dc.title | Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries | en |
dspace.entity.type | Publication | |
okr.doctype | Publications & Research :: Publication | |
okr.doctype | Publications & Research :: Publication | |
okr.docurl | http://documents.worldbank.org/curated/en/2003/03/2375952/bank-loan-classification-provisioning-practices-selected-developed-emerging-countries | |
okr.globalpractice | Macroeconomics and Fiscal Management | |
okr.globalpractice | Social, Urban, Rural and Resilience | |
okr.globalpractice | Governance | |
okr.globalpractice | Finance and Markets | |
okr.identifier.doi | 10.1596/978-0-8213-5397-4 | |
okr.identifier.externaldocumentum | 000094946_03061104024591 | |
okr.identifier.internaldocumentum | 2375952 | |
okr.identifier.report | 26056 | |
okr.language.supported | en | |
okr.pdfurl | http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2003/06/21/000094946_03061104024591/Rendered/PDF/multi0page.pdf | en |
okr.topic | Banks and Banking Reform | |
okr.topic | Finance and Financial Sector Development :: Financial Intermediation | |
okr.topic | Macroeconomics and Economic Growth :: Economic Adjustment and Lending | |
okr.topic | Financial Crisis Management and Restructuring | |
okr.topic | Urban Development :: Municipal Financial Management | |
okr.unit | Office of the Vice President (FSEVP) | |
okr.volume | 1 | |
relation.isSeriesOfPublication | 3e126efc-de2f-4a95-be5b-bd2e430a4843 |
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