Loan Review, Provisioning, and Macroeconomic Linkages [electronic resource]
- Washington, D.C. : International Monetary Fund, 2000.
- IMF eLibrary
IMF Working Papers; Working Paper No. 00/195.
IMF Working Papers; Working Paper No. 00/195
- Government document
1 online resource (32 p.)
- Local subjects:
- Accounting period.
Bank balance sheet.
Bank for international settlements.
Bank lending behavior.
Bank of international settlements.
Bank of japan.
Bank of thailand.
Banking sector distress.
Credit risk management.
Federal deposit insurance.
International accounting standard.
Systemic bank restructuring.
Systemic banking distress.
Tier 1 capital.
Korea, Republic of.
- 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.
- Description based on print version record.
- International Monetary Fund
- Other format:
- Print Version:
- Publisher Number:
- Access Restriction:
- Restricted for use by site license.
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