Franklin

Loan Review, Provisioning, and Macroeconomic Linkages [electronic resource]

Author/Creator:
International Monetary Fund
Publication:
Washington, D.C. : International Monetary Fund, 2000.
Series:
IMF eLibrary
IMF Working Papers; Working Paper No. 00/195.
IMF Working Papers; Working Paper No. 00/195
Format/Description:
Government document
Book
1 online resource (32 p.)
Local subjects:
Accounting period.
Accounting practice.
Accounting standard.
Amortization.
Bank assets.
Bank balance sheet.
Bank behavior.
Bank capital.
Bank capitalization.
Bank examination.
Bank for international settlements.
Bank lending.
Bank lending behavior.
Bank loans.
Bank management.
Bank of international settlements.
Bank of japan.
Bank of thailand.
Bank profit.
Bank profits.
Bank restructuring.
Bank size.
Bank soundness.
Bank supervision.
Bank supervisor.
Bank supervisors.
Bankers.
Banking.
Banking authority.
Banking crises.
Banking crisis.
Banking distress.
Banking regulations.
Banking sector.
Banking sector distress.
Banking structure.
Banking supervision.
Banking system.
Banks.
Banks loan.
Basel accord.
Capital.
Capital adequacy.
Cash accounting.
Collateral.
Connected lending.
Credit.
Credit risk management.
Debt restructuring.
Deposit insurance.
Economic condition.
External auditor.
Federal deposit insurance.
Financial strength.
Income statement.
International accounting standard.
Loan classification.
Loan review.
Nonperforming loan.
Payment system.
Payments.
Pools.
Prices.
Pricing.
Provisioning.
Prudential requirement.
Refinancing.
Retained earnings.
Shares.
Systemic bank restructuring.
Systemic banking distress.
Tier 1 capital.
Canada.
France.
Italy.
Japan.
Korea, Republic of.
Slovak Republic.
Thailand.
Summary:
Loan review is a process routinely used by banks to assess the current value of loan portfolios. Provisioning is a technique to translate loan review results into the balance sheet. It allows for ongoing valuation of loans. Both are core elements of credit risk management and important to prudential oversight. As illustrated in this paper, valuation feeds into indicators of overall bank soundness and key macroprudential indicators. Country practices and recent moves to more forward-looking models are surveyed. Macroeconomic linkages are highlighted, including tax treatment of provisions, variables of the monetary survey, and procyclical aspects of loan valuation systems.
Notes:
Description based on print version record.
Contributor:
International Monetary Fund
Other format:
Print Version:
ISBN:
1451859902:
9781451859904
ISSN:
1018-5941
Publisher Number:
10.5089/9781451859904.001
Access Restriction:
Restricted for use by site license.
Location Notes Your Loan Policy
Description Status Barcode Your Loan Policy