The Treatment of Nonperforming Loans in Macroeconomic Statistics

Cornelis Gorter and Adriaan Bloem

No 2001/209, IMF Working Papers from International Monetary Fund

Abstract: This paper seeks to promote discussion on the treatment of nonperforming loans in macroeconomic statistics. After reviewing current recommendations in international statistical manuals and the guidelines provided by some main banking and accounting institutions, the paper recommends that the information on nonperforming loans provided by macroeconomic statistics should be expanded. The paper concludes with a list of issues that deserve further study.

Keywords: WP; loan; amount; value; debt; loan portfolio; General statistics; loan accounting; loan provisioning; valuation rule; item loan provision; financial asset; Loans; Nonperforming loans; Distressed assets; Securities (search for similar items in EconPapers)
Pages: 18
Date: 2001-12-01
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Citations: View citations in EconPapers (19)

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