Staff View: Loan Classification and Provisioning : Current Practices in 26 ECA Countries

Loan Classification and Provisioning : Current Practices in 26 ECA Countries

This report concerns the Financial Sector Advisory Centreapos;s (FinSAC) attempt to shed light on the regulations and practices in the areas of identifying and provisioning for loans losses in 26 countries in the Emerging Europe and Central Asia (E...

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Bibliographic Details
Main Authors:	Hulster, Katia, Salomao-Garcia, Valeria, Letelier, Raquel
Language:	English en_US
Published:	World Bank Group, Vienna 2015
Subjects:	ACCESS TO CREDIT ACCOUNTING ACCOUNTING FRAMEWORK ACCOUNTING FRAMEWORKS ACCOUNTING PERIOD ACCOUNTING PRINCIPLES ACCOUNTING RULES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCRUALS ADMINISTRATIVE BODIES AFFILIATE AMORTIZATION ASSET CLASS ASSET CLASSES ASSET CLASSIFICATION ASSET CLASSIFICATIONS ASSET QUALITY AUDIT COMMITTEE AUSTRIAN NATIONAL BANK BALANCE SHEET BALANCE SHEETS BANK FOR INTERNATIONAL SETTLEMENTS BANK OF SPAIN BANK REGULATION BANK SUPERVISION BANKING AUTHORITY BANKING SECTOR BANKING SUPERVISION BANKING UNION BANKRUPTCY BANKRUPTCY CRITERIA BENEFICIARY BORROWER BORROWING COST BREACH OF CONTRACT CAPITAL ADEQUACY CAPITAL RATIOS CAPITAL REQUIREMENTS CAPITAL STANDARDS CASH FLOWS CASH PAYMENT CENTRAL BANK CENTRAL BANKS CHECKS CLAIM COLLATERAL COMMERCIAL BANKS CONSOLIDATED FINANCIAL STATEMENTS CONTRACTUAL OBLIGATIONS CORPORATE GOVERNANCE CORRECTIVE ACTION CREDIT EXPOSURES CREDIT INSTITUTION CREDIT LOSSES CREDIT OBLIGATION CREDIT OBLIGATIONS CREDIT QUALITY CREDIT RISK CREDIT RISK ASSESSMENT CREDIT RISK MANAGEMENT CREDIT UNION CREDIT WORTHINESS CREDITS CREDITWORTHINESS CROATIAN NATIONAL BANK CURRENCY DEBT DEBT FORGIVENESS DEBT SECURITIES DEBT SERVICE DEBT SERVICE CAPABILITY DEBTOR DEBTORS DEPOSIT DEPOSIT PROTECTION DEPOSIT PROTECTION SCHEME DEVELOPMENT BANKS DISCLOSURE REQUIREMENTS DOMESTIC BANKS ECONOMIC CONDITIONS ENFORCEABILITY EUROPEAN CENTRAL BANK EXISTING DEBT EXPOSURE EXTERNAL AUDITORS FINANCIAL ACCOUNTS FINANCIAL ASSET FINANCIAL ASSETS FINANCIAL COLLATERALS FINANCIAL DIFFICULTY FINANCIAL INSTRUMENT FINANCIAL INSTRUMENTS FINANCIAL MARKETS FINANCIAL PERFORMANCE FINANCIAL POSITION FINANCIAL REPORTING FINANCIAL SECTOR FINANCIAL STATEMENTS FINANCIAL SYSTEM FORBEARANCES FORECLOSURE FULL REPAYMENT FUTURE CASH FLOWS FUTURE CREDIT GENERAL OBSERVATION GOVERNMENT GUARANTEES GOVERNMENT LENDING GOVERNMENT SECURITIES GRACE PERIODS HARMONIZATION HOLDING HOME COUNTRIES HOST COUNTRIES HUMAN RESOURCES INCOME STATEMENT INDIVIDUAL BANK INSOLVENCY INTEREST INCOME INTEREST PAYMENT INTEREST PAYMENTS INTEREST RATE INTERNAL RATE OF RETURN INTERNATIONAL ACCOUNTING INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANK INTERNATIONAL BANKS INTERNATIONAL DEVELOPMENT INTERNATIONAL SETTLEMENTS JUDGE JUDGMENT JURISDICTIONS LEGAL ACTION LEGAL FRAMEWORK LEGAL PROCEEDINGS LENDING DECISION LIABILITY LOAN LOAN AGREEMENT LOAN CATEGORY LOAN CLASSIFICATION LOAN CONTRACTS LOAN EXPOSURES LOAN LOSS LOAN LOSS PROVISIONING LOAN LOSS PROVISIONS LOAN PORTFOLIO LOAN PORTFOLIOS LOAN QUALITY LOAN TERMS LOCAL CURRENCY LOCAL GOVERNMENT MANDATE MARKET ECONOMIES MATURITY MATURITY EXTENSION MONETARY FUND MORAL HAZARD MORTGAGES NET VALUE NON PERFORMING LOAN NON PERFORMING LOANS NPL OFF BALANCE SHEET PARTICULAR COUNTRY PAYMENT OF INTEREST PAYMENT OF PRINCIPAL PORTFOLIO PORTFOLIOS PRESENT VALUE PRINCIPAL REPAYMENTS PROBABILITY OF DEFAULT PROBLEM LOANS PROFITABILITY PROVISIONING RULES PRUDENTIAL FRAMEWORKS PRUDENTIAL REGULATIONS PRUDENTIAL REQUIREMENTS QUALITY OF ASSETS RATING SYSTEMS RECEIVABLE RECEIVABLES REGIONAL BANKS REGULAR PAYMENT REGULATOR REGULATORS REGULATORY ASSET REGULATORY CAPITAL REGULATORY FORBEARANCE REGULATORY FRAMEWORK REGULATORY REQUIREMENTS REGULATORY SYSTEMS RENEGOTIATION REPAYMENT REPAYMENT SCHEDULE RESERVE RESERVES RISK CAPITAL RISK MANAGEMENT RISK PROFILE RISK WEIGHT SINGLE BORROWER SOLVENCY SOLVENCY PROBLEMS SOVEREIGN RISK SUBSIDIARIES SUPERVISORY AUTHORITIES SURCHARGES TAX TRACK RECORD TRADING TRANSACTION VALUATION VALUE OF COLLATERAL WORKING CAPITAL WRITE OFFS YIELD TO MATURITY
Online Access:	http://documents.worldbank.org/curated/en/2014/08/20453047/loan-classification-provisioning-current-practices-26-eca-countries-overview-paper http://hdl.handle.net/10986/21109

Loan Classification and Provisioning : Current Practices in 26 ECA Countries

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