Laurin, Alain. <br/><br/>
Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries. 

 - 60 pages  13 cm 
<br/><br/>TABLE OF CONTENTS -- Cover -- Title -- Foreword -- Abstract -- Acknowledgments -- 1 Introduction -- 2 Regulatory and Supervisory Authority -- 3 Loan Classification -- 4 Classification of Multiple Loans -- 5 Guarantees and Collateral -- 6 Loan Reviews by Banks -- 7 Classification of Restructured Troubled Loans -- 8 Provisioning Issues -- 9 Monitoring and Enforcement -- 10 The Tax Treatment of Loan Loss Provisions -- 11 Disclosure -- 12 The Role of External Auditors -- 13 Conclusion -- References -- TABLES. 
<br/><br/><label>ISBN: </label>
<br/><br/><label>Subjects--Topical Terms: </label><br/>Bank loans -- Developing countries -- Evaluation.
<br/><br/><label>Index Terms--Genre/Form: </label><br/>Electronic books.
<br/><br/><label>LC Class. No.: </label>HG1642.D44   / .B36 2003