Bank Supervision

Guidelines & Regulations

Guidelines for the Measurement, Monitoring and Control of Impaired Assets

Published Friday April 15th, 2005

These Guidelines outline the Central Bank's minimum requirements for the recognition and measurement of impaired assets. These Guidelines should be read along with the Guidelines for the Management of Credit Risk. These Guidelines supplement, and do not replace, any requirements under relevant legislation or accounting standards necessary to show a true and fair view of the financial state or affairs of a licensee. Licensees are required to observe the requirements of the International Financial Reporting Standards related to impaired assets, in particular International Accounting Standards 18, 36 and 39

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Bank Supervision