Basel Committee on Banking Supervision

Basel Committee on Banking Supervision

Sound credit risk assessment and valuation for loans

June 2006

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? Bank for International Settlements 2005. All rights reserved. Brief excerpts may be reproduced or translated provided the source is stated.

ISBN print: 92-9131-715-2 ISBN web: 92-9197-715-2

Contents

Principles underlying this document .........................................................................................1 Objective and summary ............................................................................................................2 Supervisory expectations concerning sound credit risk assessment and valuation for loans ..4

Principle 1........................................................................................................................4 Principle 2........................................................................................................................5 Principle 3........................................................................................................................6 Principle 4........................................................................................................................6 Principle 5........................................................................................................................8 Principle 6........................................................................................................................8 Principle 7......................................................................................................................10 Supervisory evaluation of credit risk assessment for loans, controls and capital adequacy ..12 Principle 8......................................................................................................................12 Principle 9......................................................................................................................12 Principle 10....................................................................................................................13 Annex......................................................................................................................................15

Sound credit risk assessment and valuation for loans

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