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150128 ||| eng |
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|a 9781451859904
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245 |
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|a Loan Review, Provisioning, and Macroeconomic Linkages
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260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2000
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300 |
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|a 32 pages
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651 |
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4 |
|a Czech Republic
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653 |
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|a Depository Institutions
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653 |
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|a Asset requirements
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653 |
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|a Credit
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653 |
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|a Capital adequacy requirements
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653 |
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|a Banks
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653 |
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|a Finance
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653 |
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|a Banks and banking
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653 |
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|a Industries: Financial Services
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653 |
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|a Monetary economics
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653 |
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|a Financial institutions
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653 |
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|a Monetary Policy, Central Banking, and the Supply of Money and Credit: General
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653 |
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|a Micro Finance Institutions
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653 |
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|a Financial Institutions and Services: Government Policy and Regulation
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653 |
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|a Mortgages
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653 |
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|a Loan classification
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653 |
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|a Nonperforming loans
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653 |
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|a Money
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653 |
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|a Loans
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653 |
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|a Business Taxes and Subsidies
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653 |
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|a Banks and banking; State supervision
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653 |
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|a Banks and Banking
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653 |
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|a Financial regulation and supervision
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653 |
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|a Banking
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653 |
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|a Money and Monetary Policy
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653 |
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|a Financial services law & regulation
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710 |
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|a International Monetary Fund
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041 |
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7 |
|a eng
|2 ISO 639-2
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989 |
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|b IMF
|a International Monetary Fund
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490 |
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|a IMF Working Papers
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028 |
5 |
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|a 10.5089/9781451859904.001
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856 |
4 |
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|u https://elibrary.imf.org/view/journals/001/2000/195/001.2000.issue-195-en.xml?cid=3902-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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|a Loan review is a process routinely used by banks to assess the current value of loan portfolios. Provisioning is a technique to translate loan review results into the balance sheet. It allows for ongoing valuation of loans. Both are core elements of credit risk management and important to prudential oversight. As illustrated in this paper, valuation feeds into indicators of overall bank soundness and key macroprudential indicators. Country practices and recent moves to more forward-looking models are surveyed. Macroeconomic linkages are highlighted, including tax treatment of provisions, variables of the monetary survey, and procyclical aspects of loan valuation systems
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