個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
BankAtlantic Bancorp Loan Sours: Provisioning for Loan Losses
內容大綱
This case provides for a discussion about how retail banks provision for loan losses, and how to analyze the riskiness of loan portfolios and the adequacy of the allowance for loan losses. What is unique about the setting is that a smaller regional bank made a large loan based on an unsubstantiated appraisal. Students can observe how the loan moves to nonperforming status in one quarter, then is directly written off in the subsequent quarter without affecting the allowance for loan losses.