Series: IMF Working Papers
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 December 2000
Keywords: Nonperforming loans, cyclical bank behavior, capital ratios, credit, collateral, banking, loan classification, loan review
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...