Bank loan classification and provisioning practices in selected developed and emerging countries/ (Record no. 4973)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01701cam a22002414a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 021210s2003 dcu sbs i000 0 eng |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | CaPaEBR |
| Transcribing agency | CaPaEBR |
| 050 14 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HG1642.D44 |
| Item number | B36 2003eb |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 332.1'753'091724 |
| Item number | BAN |
| 245 00 - TITLE STATEMENT | |
| Title | Bank loan classification and provisioning practices in selected developed and emerging countries/ |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Washington, D.C. : |
| Name of publisher, distributor, etc | World Bank, |
| Date of publication, distribution, etc | c2003. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | ix, 50 p. ; |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references (p. 49-50). |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 590 ## - Local Notes: Cataloguer & Date | |
| Local note | aia 28/9/16 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Bank loans |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Developing Countries-Evaluation |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Laurin, Alain, |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Majnoni, Giovanni. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | https://openknowledge.worldbank.org/bitstream/handle/10986/15157/multi0page.pdf?sequence=1&isAllowed=y |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Monograph & others |
| 949 ## - LOCAL PROCESSING INFORMATION (Call No. /Shelf Ref) | |
| Call No. /Shelf Ref | 332.1'753'091724BAN |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Bill Date | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Non-fiction | CBN HQ Library | CBN HQ Library | General Stacks | 28/09/2016 | 332.1/753/091724BAN | 31008100097217 | 28/09/2016 | c.1 | 28/09/2016 | Monograph & others | |||||
| Dewey Decimal Classification | Non-fiction | CBN HQ Library | CBN HQ Library | General Stacks | 28/09/2016 | 332.1/753/091724BAN | 31008100097332 | 28/09/2016 | c.2 | 28/09/2016 | Monograph & others |