IMF Working Papers

The Treatment of Nonperforming Loans in Macroeconomic Statistics

By Cornelis N Gorter, Adriaan M. Bloem

December 1, 2001

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Cornelis N Gorter, and Adriaan M. Bloem The Treatment of Nonperforming Loans in Macroeconomic Statistics, (USA: International Monetary Fund, 2001) accessed November 21, 2024
Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

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.

Subject: Distressed assets, Financial institutions, Financial sector policy and analysis, Loans, National accounts, Nonperforming loans, Securities

Keywords: Amount, Debt, Distressed assets, Financial asset, General statistics, Item loan provision, Loan, Loan accounting, Loan portfolio, Loan provisioning, Loans, Nonperforming loans, Securities, Valuation rule, Value, WP

Publication Details

  • Pages:

    18

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Working Paper No. 2001/209

  • Stock No:

    WPIEA2092001

  • ISBN:

    9781451874754

  • ISSN:

    1018-5941