Statistical Terms Glossary

Making provisions for losses on loans. Till 1988 the Bank made loan loss provisions only against loans to specific borrowers whose arrears persisted for an extended period of time. In May 1988, owing to the increased number of member countries in prolonged non-accrual status, the Bank established a single consolidated loan provision applicable to the entire set of countries in non-accrual status. See country collectibility analysis, note.

The fee typically charged by a DFI to recover the cost of investigating and granting a request by a borrower for a loan.

The unpaid loans of a lending organization.

A security issued by a UK company in respect of a loan made by investors. Often unsecured.

See syndicate.

Loan at a reduced interest rate; when the proceeds from the project reach an agreed level, the loan converts into a quasi-equity loan, with the lender participating in the proceeds.

These are net allowances that deposit-takers make against bad or impaired loans, based on their judgment as to the likelihood of losses occurring. Loan-loss provisioning affects both income and, depending on the type of provisions made, capital.

Loans comprise those financial assets created through the direct lending of funds by a creditor (lender) to a debtor (borrower) through an arrangement in which the lender either receives no security evidencing the transactions or receives a non-negotiable document or instrument.
Included are loans to finance trade, other loans and advances, use of Fund credit and loans from the Fund, etc. In addition, financial leases and repurchase agreements are covered under loans.
Loans are subdivided into long- and short-term categories, which reflect the retention of the maturity structure referred to previously

Loans are financial assets that are created when creditors lend funds directly to debtors, that are evidenced by non-negotiable documents, or for which the lender receives no security evidencing the transaction