01699cas a2200241 a 4500 AALejournalIMF002036 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451854503 1018-5941 BD-DhAAL BD-DhAAL Song, In. Collateral in Loan Classification and Provisioning / In Song. Washington, D.C. : International Monetary Fund, 2002. 1 online resource (24 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 Adequate loan classification practices are an essential part of a sound and effective credit risk-management process in a bank. Failure to identify deterioration in credit quality in a timely manner can aggravate and prolong the problem. Two key issues arise with regard to the use of collateral in the context of loan classification and provisioning. In particular, the questions arise whether collateral should be taken into account in classifying a collateralized loan, and whether it should be considered in calculating provisions. This paper surveys country practices in the role of collateral in loan classification and provisioning, and suggests good practices on these issues. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2002/122 Full text available on IMF http://elibrary.imf.org/view/journals/001/2002/122/001.2002.issue-122-en.xml IMF e-Library