Regulatory and Tax Treatment of Loan Loss Provisions /
Provisioning for loan losses is a method for recognizing the reduction in the value of a hank's loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurement and an important market signal. Loan loss provisions constitute a normal operating e...
| Tác giả chính: | |
|---|---|
| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
1996.
|
| Loạt: | IMF Policy Discussion Papers; Policy Discussion Paper ;
No. 1996/006 |
| Truy cập trực tuyến: | Full text available on IMF |