Treatment of Nonperforming Loans  | View Thread
Review of International Statistical Standards: Valuation and Recognition of Loans.
The European Central Bank, General Statistics Directorate on 8/10/2004 3:15:43 PM
Moderators Comment. The attached paper provides support for option 2. In addition, Annex 1 provides an outline of the accounting framework for financial instruments and the current state of play in the European Union. Annex 3 provides a useful summary of changes being made to the credit risk assessment framework of banks.
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