FSI finds divergent practices on non-performing assets

Study finds it is hard to make “meaningful comparisons” of troubled assets across jurisdictions

The Bank for International Settlements, Basel
The FSI is based at the BIS in Basel
Photo: Ulrich Roth

Divergent practices in how supervisors deal with non-performing assets (NPAs) hampers efforts to make cross-border comparisons, according to a study published by the Basel-based Financial Stability Institute.

“The findings reveal considerable differences across jurisdictions in applicable accounting standards, which are exacerbated by divergent prudential frameworks that govern NPA identification and measurement,” the report says. “These differences make it difficult to make meaningful

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact info@centralbanking.com or view our subscription options here: http://subscriptions.centralbanking.com/subscribe

You are currently unable to copy this content. Please contact info@centralbanking.com to find out more.

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to Central Banking? View our subscription options

Register for Central Banking

All fields are mandatory unless otherwise highlighted

This address will be used to create your account

You need to sign in to use this feature. If you don’t have a Central Banking account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account

.