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<図書>
Bank loan classification and provisioning practices in selected developed and emerging countries

責任表示 edited by Alain Laurin, Giovanni Majnoni
シリーズ World Bank working papers ; no. 1
データ種別 図書
出版情報 Washington, D.C. : World Bank , c2003
本文言語 英語
大きさ ix, 50 p. : ill. ; 26 cm
概要 This report reviews loan classification and provisioning practices in a broad sample of countries that vary in size, location, and level of financial development. The survey conducted for this book c...mpares the regulatory approaches adopted by industrial and emerging economies, and is intended to complement other sources of information that focus exclusively on either industrial or developing countries.This report details loan classifications and provisioning practices prevailing in the 23 jurisdictions represented in the Basel Core Principles Liaison Group at the end of 2001. It includes classifications of individual and multiple loans, treatment of guarantees and collateral, bank loan review processes, loan loss provisioning, tax treatment of loan loss provisions, disclosure standards, and external auditors' role. 続きを見る

所蔵情報



中央図 4C_138‐195 [経済 統計資料] 3WB/W.P./1 2003
017222003000904

書誌詳細

一般注記 "First printing: December 2002"--T.p. verso
Bibliography: p. 49-50
著者標目 Laurin, Alain
Majnoni, Giovanni
件 名 LCSH:Bank loans -- Developing countries -- Evaluation  全ての件名で検索
分 類 LCC:HG1642.D44
DC21:332.1/753/091724
書誌ID 1001054805
ISBN 0821353977
NCID BA62011542
巻冊次 ISBN:0821353977 ; XISBN:0821353985
登録日 2009.09.17
更新日 2009.09.17

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