01705cas a2200241 a 4500 AALejournalIMF001416 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451859904 1018-5941 BD-DhAAL BD-DhAAL International Monetary Fund. Loan Review, Provisioning, and Macroeconomic Linkages. Washington, D.C. : International Monetary Fund, 2000. 1 online resource (32 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Loan review is a process routinely used by banks to assess the current value of loan portfolios. Provisioning is a technique to translate loan review results into the balance sheet. It allows for ongoing valuation of loans. Both are core elements of credit risk management and important to prudential oversight. As illustrated in this paper, valuation feeds into indicators of overall bank soundness and key macroprudential indicators. Country practices and recent moves to more forward-looking models are surveyed. Macroeconomic linkages are highlighted, including tax treatment of provisions, variables of the monetary survey, and procyclical aspects of loan valuation systems. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2000/195 Full text available on IMF http://elibrary.imf.org/view/journals/001/2000/195/001.2000.issue-195-en.xml IMF e-Library