Regulatory and Tax Treatment of Loan Loss Provisions /
Provisioning for loan losses is a method for recognizing the reduction in the value of a hank's loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurement and an important market signal. Loan loss provisions constitute a normal operating e...
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| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
1996.
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| Series: | IMF Policy Discussion Papers; Policy Discussion Paper ;
No. 1996/006 |
| Online Access: | Full text available on IMF |