Posted To:	Treatment of Nonperforming Loans  | View Thread
Subject:	Draft Compilation Guide on Financial Soundness Indicators, IMF 2003
Posted By:	Statistics and Monetary and Financial Systems Department(s) on 5/7/2003 11:43:03 AM
Draft Compilation Guide on Financial Soundness Indicators, IMF 2003 This provides guidance on the classification of loans (and other assets) as nonperforming, and on the treatment of loan loss provisions in the income and expense and balance sheet statements (see for instance, paragraphs 4.29-4.30 and 4.80, and Box 4.3). Note that this guide is still in draft form and has been posted on the IMF website for comments (up to June 20, 2003). Each chapter is contained in a separate pdf file. The above referenced paragraphs are from Chapter 4, and the pdf file page numbers are in brackets for users' convenience. The following topics might be of particular interest to this discussion: Loan Loss and other financial assets provisions: Paragraphs 4.29-31, pages 52-53 (pdf file pages 13-14) Classification of Nonperforming Loans: Paragraphs 4.80, page 68 (pdf file page 29) The Approach to Valuation and Provisioning: Pages 92 and following. (pdf file page 53) Link: http://www.imf.org/external/np/sta/fsi/eng/guide/index.htm
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