BoE paper seeks unified global approach to NPLs

Bank of England
Bank of England: adequate loss provisioning can help avoid crises, say the paper's authors

A group of researchers has attempted to create a more unified approach to the treatment of non-performing loans (NPLs) and loan loss provisioning by banks, publishing their findings in a Bank of England staff working paper on April 22.

David Bholat, Rosa Lastra, Sheri Markose, Andrea Miglionico and Kallol Sen tackle the legal, accounting, statistical, economic and strategic aspects of the problem in their paper, Non-performing loans: regulatory and accounting treatments of assets. They say their

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