Abstract
Before the background of the debt crisis loan loss provisioning has been gaining in importance, as one of the measures adopted by banks to reduce their exposure in highly indebted countries and to strengthen their balance sheets. Prof. Abbott examines the concept and forms of provisioning, and discusses the recent establishment of international guidelines and their likely effects on the debt crisis.
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References
World Bank: World Debt Tables 1987/88, External Debt of Developing Countries, Vol. 1, Analysis and Summary Tables, Appendix II, pp. XXIVXXV, Washington, D.C., 1988.
Cf. Peat, Marwick, Mitchell & Co.: Allowances for Sovereign Risks: an International Survey, 2nd ed., Frankfurt 1986.
Cf. Maxwell Watson et al.: IMF Occasional Paper 43, International Capital Markets: Developments and Prospects, Washington, D.C., Feb. 1986, pp. 27–29.
World Bank: World Debt Tables 1988/89, External Debt of Developing Countries, Vol. 1, Analysis and Summary Tables, Washington, D.C., 1989, p. XXXI.
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Abbott, G.C. Loan loss provisioning. Intereconomics 24, 233–240 (1989). https://doi.org/10.1007/BF02928640
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DOI: https://doi.org/10.1007/BF02928640