Search Results

You are looking at 1 - 2 of 2 items :

  • Keyword: fiscal x
  • Taxation - General x
  • Books and Analytical Papers x
  • IMF Policy Discussion Papers x
Clear All Modify Search
Regulatory and Tax Treatment of Loan Loss Provisions1/

Regulatory and Tax Treatment of Loan Loss Provisions1/ »

Source: Regulatory and Tax Treatment of Loan Loss Provisions

Volume/Issue: 1996/6

Series: IMF Policy Discussion Papers

Author(s): Claudia Dziobek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1996

ISBN: 9781451972009

Keywords: tax authorities, tax treatment, tax deductible, fiscal authorities, tax deductions

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 measurem...

Regulatory and Tax Treatment of Loan Loss Provisions

Regulatory and Tax Treatment of Loan Loss Provisions »

Volume/Issue: 1996/6

Series: IMF Policy Discussion Papers

Author(s): Claudia Dziobek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1996

DOI: http://dx.doi.org/10.5089/9781451972009.003

ISBN: 9781451972009

Keywords: tax authorities, tax treatment, tax deductible, fiscal authorities, tax deductions

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 measurem...