Transcription of SECTION A 1 SECTION B 3 SECTION C 13 SECTION D 18
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SECTION A 1 SECTION B 3 SECTION C 13 SECTION D 18
BNM/RH/GL 007-17 Prudential Financial Policy classification and Impairment Department Provisions for Loans/Financing Islamic Banking and Takaful Department SECTION A .. 1. 1. Introduction .. 1. 2. Applicability .. 1. 3. Legal 2. 4. Effective 2. SECTION B .. 3. 5. Compliance with Accounting 3. 6. Board and Senior Management Oversight .. 3. 7. Credit Risk Grading .. 5. 8. Rescheduled and Restructured Loans/Financing .. 7. 9. Sound loan /Financing Impairment 8. 10. Use of Experienced Credit Judgment .. 10. SECTION C .. 13. 11. classification of Loans/Financing as Impaired .. 13. 12. Transitional Provisions .. 14. SECTION D.
The Guidelines set out the minimum requirements on the classification of impaired loans/financing and provisioning for loan/financing impairment with the adoption of
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Guidelines On Classification Of Impaired Loans/Financing, Classification Of Impaired Loans/Financing And Provisioning, Loan classification, Tax treatment of bank loan losses, Credit Files, Grading and Provisioning, PROVISIONING, MAS 612, And Provisioning, IN THE BANKING STATISTICS RETURNS:-SBS, In the banking statistics returns sbs, Impairment of financial instruments under IFRS