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The Treatment of Nonperforming Loans in Macroeconomic Statistics

Author/Editor: Bloem, Adriaan M. | Gorter, C.
Authorized for Distribution: December 1, 2001
Electronic Access: Free Full Text (PDF file size is 990KB)
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate.

Summary: This paper seeks to promote discussion on the treatment of nonperforming loans in macroeconomic statistics. After reviewing current recommendations in international statistical manuals and the guidelines provided by some main banking and accounting institutions, the paper recommends that the information on nonperforming loans provided by macroeconomic statistics should be expanded. The paper concludes with a list of issues that deserve further study.
Series: Working Paper No. 01/209
Subject(s): Loans | Provisioning | Statistics
Author's keyword(s): General statistics | loan accounting | loan provisioning
    Published:   December 1, 2001        
    ISBN/ISSN:   1934-7073   Format:   Paper
    Stock No:   WPIEA2092001   Pages:   18
    Price:   US$15.00 (Academic Rate: US$15.00 )
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