Regulatory and tax treatment of loan loss provisions, Issue 96
International Monetary Fund, Monetary and Exchange Affairs Dept., 1996 - Business & Economics - 25 pages
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aaol accounting practice accounting rules allowance for loan asset side balance sheet bank regulators Basle Capital Accord capital adequacy Chart claim is relinquished classification and provisioning classified as loss collateral contra-account country loans current value deductibility of loan depreciation allowances deterioration established fiscal and regulatory fiscal authorities fully provisioned harmonization incentives income statement Japan level of provisions Loan classification systems loan contract loan is fully loan is written loan loss allowances loan loss provisions loan portfolio Loan write-off n.a. yes need for provisioning Netherlands nominal value non-accrual status nonperforming loans norj normal operating expense OECD overstatement partial write-offs percent for loans permit banks placing a loan principle of conservatism provisioning rules provisions are tax reason regulatory and tax regulatory perspective rehabilitated require rules and practices specific loan loss specific provisions tax deductible expense tax deferral tax payments tax purposes tax rules taxable income treatment of loan value accounting