Corporate and SME Workouts : A Manual of Best Practice

International Finance Corporation

Washington, DC

关键词: ACCOUNTING;    ACCOUNTS RECEIVABLE;    ARBITRATION;    ARREARS;    ASSET CLASSIFICATION;   

RP-ID  :  94739

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Bank loans can becomenon-performing because of problems with the borrower s financial health,problems with the design or implementation of lenderprotection features, or both. In ascertaining how to dealwith a problem loan, it is important to distinguish betweena borrower sability to payandwillingness to pay, Making this distinction is not always easy and requireseffort. This manual was written as a guide for lendinginstitution staff dealing with non-performing loans (NPLs)extended to corporations and small and medium enterprises(SMEs). It deals with both ad hoc and systemic financialdistress and delves into how borrower problems may havearisen in the first place. It provides guidance to lendinginstitutionsstaff responsible for handling individualproblem loans and to senior managers responsible fororganizing portfolio-wide asset resolution.