عنوان

Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries.

شابک

058546331X

شابک

0821353977

شابک

0821353985

شابک

6610085943

شابک

9780585463315

شابک

9780821353974

شابک

9780821353981

شابک

9786610085941

شماره

b747271

عنوان اصلي

Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries.

نام عام مواد

[Book]

محل نشرو پخش و غیره

Washington, D.C. :

نام ناشر، پخش کننده و غيره

World Bank,

تاریخ نشرو بخش و غیره

©2003.

نام خاص و کميت اثر

1 online resource (ix, 50 pages)

عنوان فروست

World Bank working paper,

مشخصه جلد

no. 1

شاپا ي ISSN فروست

1726-5878 ;

متن يادداشت

Includes bibliographical references (pages 49-50).

متن يادداشت

1. Introduction -- 2. Regulatory and Supervisory Authority -- 3. Loan Classification -- 4. Classification of Multiple Loans -- 5. Guarantees and Collateral -- 6. Loan Reviews by Banks -- 7. Classification of Restructured Troubled Loans -- 8. Provisioning Issues -- 9. Monitoring and Enforcement -- 10. The Tax Treatment of Loan Loss Provisions -- 11. Disclosure -- 12. The Role of External Auditors -- 13. Conclusion.

بدون عنوان

0

متن يادداشت

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.

منبع سفارش / آدرس اشتراک

00028989

شماره انبار

9780821353974

عنوان

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

شماره استاندارد بين المللي کتاب و موسيقي

9780821353974

موضوع مستند نشده

Bank loans-- Developing countries-- Evaluation.

موضوع مستند نشده

Prêts bancaires-- Nouveaux pays industrialisés-- Évaluation.

موضوع مستند نشده

Prêts bancaires-- Pays industrialisés-- Évaluation.

موضوع مستند نشده

Bank loans-- Evaluation.

موضوع مستند نشده

Bankkredit

موضوع مستند نشده

BUSINESS & ECONOMICS-- Banks & Banking.

موضوع مستند نشده

Developing countries.

موضوع مستند نشده

Entwicklungsländer

بدون عنوان

7

بدون عنوان

7

موضوع مستند نشده

BUS-- 004000

موضوع مستند نشده

KC

شماره

ويراست

شماره رده

نشانه اثر

مستند نام اشخاص تاييد نشده

Laurin, Alain,1958-

مستند نام اشخاص تاييد نشده

Majnoni, Giovanni.

مستند نام تنالگان تاييد نشده

World Bank.

تاريخ عمليات

20201204072138.0

قواعد فهرست نويسي ( بخش توصيفي )

pn

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y