<図書>
Bank loan classification and provisioning practices in selected developed and emerging countries
責任表示 | edited by Alain Laurin, Giovanni Majnoni |
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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
状態 | 巻次 | 所蔵場所 | 請求記号 | 刷年 | 文庫名称 | 資料番号 | コメント | 予約・取寄 | 複写申込 | 自動書庫 |
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中央図 4C_138‐195 [経済 統計資料] | 3WB/W.P./1 | 2003 |
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017222003000904 |
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書誌詳細
一般注記 | "First printing: December 2002"--T.p. verso Bibliography: p. 49-50 |
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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 |