000			01701cam a22002414a 4500
008			021210s2003 dcu sbs i000 0 eng
040			_aCaPaEBR _cCaPaEBR
050	1	4	_aHG1642.D44 _bB36 2003eb
082	0	4	_a332.1'753'091724 _bBAN
245	0	0	_aBank loan classification and provisioning practices in selected developed and emerging countries/
260			_aWashington, D.C. : _bWorld Bank, _cc2003.
300			_aix, 50 p. ;
504			_aIncludes bibliographical references (p. 49-50).
520			_aThis 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			_aaia 28/9/16
650		0	_aBank loans
650		0	_aDeveloping Countries-Evaluation
700	1		_aLaurin, Alain,
700	1		_aMajnoni, Giovanni.
856	4	0	_uhttps://openknowledge.worldbank.org/bitstream/handle/10986/15157/multi0page.pdf?sequence=1&isAllowed=y
942			_2ddc _cBOOK
949			_a332.1'753'091724BAN
999			_c4973 _d4973