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Reporting Internal and External

In: How to Handle Problem Loans

Author

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  • T. H. Donaldson

Abstract

Well run banks provide more against bad debts than regulators require and sometimes more than tax authorities accept. Nevertheless regulators and tax authorities affect the way banks generally recognise problem loans. Unfortunately they often put opposing pressures on the banks. Regulators should want banks to recognise, and disclose, doubtful loans. Tax authorities want to keep the amount deducted from taxable profits to a minimum. Banks could provide against loans which are unacceptable to the tax authorities, but in practice they rarely do.

Suggested Citation

  • T. H. Donaldson, 1986. "Reporting Internal and External," Palgrave Macmillan Books, in: How to Handle Problem Loans, chapter 13, pages 231-243, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07740-3_13
    DOI: 10.1007/978-1-349-07740-3_13
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