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Loan review is a process routinely used by banks to assess the current value of loan portfolios. Provisioning is a technique to translate loan review results into the balance sheet. It allows for ongoing valuation of loans. Both are core elements of credit risk management and important to prudential oversight. As illustrated in this paper, valuation feeds into indicators of overall bank soundness and key macroprudential indicators. Country practices and recent moves to more forward-looking models are surveyed. Macroeconomic linkages are highlighted, including tax treatment of provisions, variables of the monetary survey, and procyclical aspects of loan valuation systems.

Banks and Banking --- Industries: Financial Services --- Money and Monetary Policy --- Business Taxes and Subsidies --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Financial Institutions and Services: Government Policy and Regulation --- Monetary Policy, Central Banking, and the Supply of Money and Credit: General --- Finance --- Financial services law & regulation --- Banking --- Monetary economics --- Loans --- Nonperforming loans --- Capital adequacy requirements --- Loan classification --- Financial institutions --- Financial regulation and supervision --- Credit --- Money --- Banks and banking --- Asset requirements --- State supervision --- Czech Republic