Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries

This report reviews loan classification and provisioning practices in a broad sample of countries that vary in size, location, and level of financial development. The survey conducted for this book compares the regulatory approaches adopted by industrial and emerging economies, and is intended to complement other sources of information that focus exclusively on either industrial or developing countries.

This report details loan classifications and provisioning practices prevailing in the 23 ju…