4Alain Laurin, Giovanni Majnoni, edt. Bank Loan Classification and Provision Practices in Selected Developed and Emerging Countries.
5Basel Committee on Banking Supervision, 1999, Sound Practices for Loan Accounting and Disclosure, (Basel: Bank for International Settlements) .
6Emil M. Sunley, The Tax Treatment of Bank Loan Losses.
7Paul A. Samuelson, "Tax Deductibility of Economic Depreciation to Insure Invariant Valuations" , Journal of Political Economy, 1964, pp604-606.
8International Accounting Standard IAS30. Disclosures in Financial Statements of Banks and Similar Financial Institutions [Z].
910.World Bank, 2002, "Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries," Finance Forum 2002, June 19-21, 2002.
