## The Treatment of Nonperforming Loans in Macroeconomic Statistics

_IMF Working Papers, December 1, 2001_

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## Bibliographic details
- Authors: Cornelis N Gorter, Adriaan M. Bloem
- Published: December 1, 2001
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781451874754.001

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### 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.

### Authors and Publication
- By Cornelis N Gorter, Adriaan M. Bloem
- December 1, 2001
- IMF Working Papers
- Working Paper No. 2001/209
- Issue: 209
- Volume: 2001
- Pages: 18
- DOI: https://doi.org/10.5089/9781451874754.001
- ISBN: 9781451874754
- ISSN: 1018-5941
- Stock No: WPIEA2092001

### Key Themes and Recommendations
- Review of existing guidance:
  - Reviews current recommendations in international statistical manuals.
  - Reviews guidelines provided by some main banking and accounting institutions.
- Recommendation:
  - The information on nonperforming loans provided by macroeconomic statistics should be expanded.
- Purpose:
  - To promote discussion on how nonperforming loans are treated in macroeconomic statistics.

### Subjects and Keywords
- Subject: Distressed assets, Financial institutions, Financial sector policy and analysis, Loans, National accounts, Nonperforming loans, Securities
- Keywords: amount, debt, Distressed assets, financial asset, General statistics, item loan provision, loan, loan accounting, loan portfolio, loan provisioning, Loans, Nonperforming loans, Securities, valuation rule, value, WP

### Additional Notes
- The Working Paper 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."
- Available formats referenced: Download PDF; More Formats on IMF eLibrary; Order a Print Copy; Create Citation; Share

*Content derived from "The Treatment of Nonperforming Loans in Macroeconomic Statistics", IMF Working Paper No. 2001/209 (December 1, 2001) by Cornelis N Gorter and Adriaan M. Bloem.*

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_Source: https://www.imf.org/en/publications/wp/issues/2016/12/30/the-treatment-of-nonperforming-loans-in-macroeconomic-statistics-15525_