Central Bank of Nigeria Library

Image from Google Jackets

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

Contributor(s): Material type: TextTextPublication details: Washington, D.C. : World Bank, c2003.Description: ix, 50 pSubject(s): DDC classification:
  • 332.1'753'091724 BAN
LOC classification:
  • HG1642.D44 B36 2003eb
Online resources: Summary: 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.
Tags from this library: No tags from this library for this title. Log in to add tags.
Star ratings
    Average rating: 0.0 (0 votes)
Holdings
Item type Current library Collection Call number Copy number Status Date due Barcode
Monograph & others Monograph & others CBN HQ Library General Stacks Non-fiction 332.1/753/091724BAN (Browse shelf(Opens below)) c.1 Available 31008100097217
Monograph & others Monograph & others CBN HQ Library General Stacks Non-fiction 332.1/753/091724BAN (Browse shelf(Opens below)) c.2 Available 31008100097332

Includes bibliographical references (p. 49-50).

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.

aia 28/9/16

There are no comments on this title.

to post a comment.