Asset classification and provisioning

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Guidelines on Disclosure of Non-Performing and Forborne Exposures

EBA guidelines provide better picture of the quality of the banks' assets

European Banking Authority guidelines set enhanced disclosure requirements and uniform disclosure formats applicable to credit institutions' public disclosure of information regarding non-performing exposures, forborne exposures and foreclosed assets.

Publisher: Regional Standard-Setting Bodies Release date: Dec 2018

Type: Guideline

Peer: Supervisory Reporting on Forbearance and Nonperforming Exposures , Guidelines on Management of Non-Performing and Forborne Exposures

Topics: Credit risk, Transparency and disclosure, Accounting, actuarial and auditing , Asset classification and provisioning

Sectors: Banking

Guidelines on Management of Non-Performing and Forborne Exposures

EBA guidelines on how to manage non-performing exposures

European Banking Authority guidelines on how to manage non-performing exposures (NPEs) and forborne exposures (FBEs). Guidelines target high NPE banks with the aim of achieving a sustainable reduction of NPEs.

Publisher: Regional Standard-Setting Bodies Release date: Oct 2018

Type: Guideline

Peer: Supervisory Reporting on Forbearance and Nonperforming Exposures , Guidelines on Disclosure of Non-Performing and Forborne Exposures

Topics: Credit risk, Asset classification and provisioning, Transparency and disclosure, Accounting, actuarial and auditing

Sectors: Banking

The Identification and Measurement of Nonperforming Assets: A Cross-Country Comparison

FSI Insights paper describes accounting and regulatory treatment of problem assets across a range of countries

Financial Stability Institute paper sets out the importance of timely recognition and loss provisioning on banks' balance sheets of non-performing assets (NPAs). Describes the role of prudential regulation and supervision in facilitating the prompt identification and measurement of NPAs, based in part on a cross-country survey. Outlines key differences in accounting standards on problem assets and provisioning across jurisdictions. Sets out policy options to enhance identification and measurement of NPAs.

Publisher: International Organizations Release date: Apr 2018

Type: Consultative, discussion and issues paper

Topics: Credit risk, Transparency and disclosure, Accounting, actuarial and auditing , Asset classification and provisioning, Capital adequacy

Sectors: Banking

Guidelines on Connected Clients

EBA draft guidelines on the treatment of connected clients for large exposures

European Banking Authority guidelines on the definition of connected clients as used for various purposes in the European Union's Capital Requirements Regulation (CRR), including in the context of determining large exposures, and assessing credit and liquidity risks. The guidelines cover the two types of interconnection which lead to two or more clients being regarded as a single risk: control relationships and economic dependencies.

Publisher: Regional Standard-Setting Bodies Release date: Nov 2017

Type: Guideline

Parent: Capital Requirements Regulation - CRR

Topics: Credit risk, Liquidity risk and rules, Asset classification and provisioning

Sectors: Banking

Resolution of Non-Performing Loans: Policy Options

FSI Insights paper assesses alternative strategies for resolving non-performing loans

Financial Stability Institute paper reviews non-performing loan (NPL) resolution practices in several countries and offers insights into the prerequisites for successful resolution strategies. Observes that success of resolution policies varies from country to country, and identifies key country characteristics that can influence success.

Publisher: International Organizations Release date: Oct 2017

Type: Consultative, discussion and issues paper

Topics: Accounting, actuarial and auditing , Credit risk, Transparency and disclosure, Asset classification and provisioning

Sectors: Banking

Prudential Policy Considerations Under Expected Loss Provisioning: Lessons from Asia

FSI insights paper draws on Asian experience for supervisors implementing IFRS 9

Financial Stability Institute paper outlines challenges and sets out a range of prudential policy considerations for supervisory authorities in migrating from IAS 39 to IFRS 9, including the use of regulatory backstops to accounting requirements. Identifies policy considerations based, in part, on an FSI survey on loan loss provisioning practices in 15 Asian jurisdictions. Asian experiences help to illuminate the interaction between accounting and regulatory frameworks.

Publisher: International Organizations Release date: Oct 2017

Type: Consultative, discussion and issues paper

Topics: Asset classification and provisioning, Credit risk, Actuarial, Transparency and disclosure, Capital adequacy

Sectors: Banking

Good Supervisory Practices for Reducing Mechanistic Reliance on Credit Ratings

EBA, EIOPA and ESMA report on good supervisory practices for reducing sole and mechanistic reliance on credit ratings

European Banking Authority, European Insurance and Occupational Pensions Authority and European Securities and Markets Authority final report to assist sectoral supervisory authorities to: i) monitor adequacy of their supervised entities' credit risk assessment processes; ii) assess the use of contractual references to credit ratings; and iii) encourage them to mitigate the impact of any such references.

Publisher: Regional Standard-Setting Bodies Release date: Dec 2016

Type: Supervisory Practice

Topics: Credit risk, Asset classification and provisioning

Sectors: Banking, Insurance, Pensions, Securities

Credit Reviews by Supervisors

TC note on how to supervise credit risk

Toronto Centre note discusses processes and techniques to review banks' credit risk activities. Advocates an approach that reflects the business cycle, with varying focus, depth and intensity as the credit cycle evolves.

Publisher: Toronto Centre Release date: Sep 2016

Type: TC Notes

Topics: Credit risk, Asset classification and provisioning

Sectors: Banking

Loan Classification & Loss Provisioning: A Primer

TC note discusses sound internationally accepted banking practices

Toronto Centre note sets out sound internationally accepted banking practices related to loan classification and loss provisioning practices. Intended to assist supervisors to: i) understand what they should expect when carrying out assessments of a bank's loan classification and loan loss provisioning practices; ii) encourage banks to adopt sound risk management practices; and iii) promote consistency in banks' loan classification and provisioning practices.

Publisher: Toronto Centre Release date: Dec 2015

Type: TC Notes

Topics: Asset classification and provisioning, Credit risk

Sectors: Banking

Bank Examination Loan Sampling Requirements

FRB expectations for loan sampling as part of examination program

US Federal Reserve Board guidance for loan sampling during examinations of medium-sized banks. Loan reviews are used to evaluate the effectiveness of a bank's internal loan review program and internal grading systems, determine the quality of credit risk management and credit administration processes, and assess the adequacy of loan loss provisions.

Publisher: National Regulators Release date: Jul 2014 Country: United States

Type: Supervisory Practice

Topics: Credit risk, Asset classification and provisioning, Capital adequacy

Sectors: Banking

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Resources

382 records

Guidelines on Disclosure of Non-Performing and Forborne Exposures

Guidelines on Management of Non-Performing and Forborne Exposures

The Identification and Measurement of Nonperforming Assets: A Cross-Country Comparison

Guidelines on Connected Clients

Resolution of Non-Performing Loans: Policy Options

Prudential Policy Considerations Under Expected Loss Provisioning: Lessons from Asia

Good Supervisory Practices for Reducing Mechanistic Reliance on Credit Ratings

Credit Reviews by Supervisors

Loan Classification & Loss Provisioning: A Primer

Bank Examination Loan Sampling Requirements

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