BFM: Concepts and Practice · Part D: Balance Sheet Management

Chapter 21: Asset classification and provisioning

NPAs and provisions today, expected credit loss from 2027, and how stressed loans are resolved.

Buyers of the e-book, or of the print copy, which includes it, read the whole chapter. Everyone can read the free sample, pages 1 to 24 of the e-book.

In this chapter

• 21.1NPAs and income recognitionp. 299
• 21.2Classes of NPAp. 300
• 21.3Provisioning todayp. 301
• 21.4Expected credit loss from 2027p. 302
• 21.5Moving to ECLp. 303
• 21.6Resolving stressed assetsp. 304
• 21.7Recovery and write-offp. 305
• Exam traps and quick checksp. 306
• Practice: 16 questions in three roundsp. 307
• Answers, with every wrong option explainedp. 309
• Make it stickp. 311
• Chapter 21 on one pagep. 312

Corrections and updates

None for this chapter so far. Every correction to the book, and any rule that changes after its date, is listed on the errata page.