‹ CM-2.3.2 CM-3.1 Overview › CM-3 Assessment of credit quality CM-3.1 Overview CM-3.1.1 CM-3.1.2 CM-3.1.3 CM-3.1.4 CM-3.2 Credit Grading System CM-3.2.1 CM-3.2.2 CM-3.2.3 CM-3.2.4 CM-3.2.5 CM-3.3 Impairment of Assets and Provisioning Impairment of Assets Provisioning CM-3.4 Provisions Against Sovereign Credit CM-3.4.1 CM-3.4.2 CM-3.4.3 Implications of International Accounting Standard (IAS) no. 39 on the Provisions Assessed through Sovereign Credit Provisioning Matrix CM-3.5 Collateral CM-3.5.1 CM-3.5.2 CM-3.5.3 CM-3.5.4 CM-3.6 Country and Transfer Risks CM-3.6.1 CM-3.6.2 CM-3.6.3 CM-3.6.4 ‹ CM-2.3.2 CM-3.1 Overview ›