Download or read book Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries written by World Bank and published by World Bank Publications. This book was released on 2003 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research report looks at the loan classification and provisioning practices used in a broad variety of countries in terms of size, location and level of financial development. Aspects covered include: 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 the role of external auditors.