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CBB Rulebook: Contents

  • Common Volume
  • Central Bank of Bahrain Volume 1—Conventional Banks
  • Central Bank of Bahrain Volume 2—Islamic Banks
    • Part A
    • Part B
    • Quarterly Updates
    • Ad-hoc Communications
    • Archived Part A
      • Introduction
      • High Level Standards
      • Business Standards
        • BC Business and Market Conduct
        • CA Capital Adequacy
        • CA Capital Adequacy (October 2007)
        • CA Capital Adequacy (April 2008)
        • CM Credit Risk Management
        • CM Credit Risk Management (June 2022)
          • CM-A Introduction
          • CM-B General Guidance and Best Practice
          • CM-1 General Procedures
          • CM-2 Developing a Sound Credit Culture
          • CM-3 Assessment of Credit Quality
            • CM-3.1 Overview
            • CM-3.2 Credit Grading System
            • CM-3.3 Impairment of Assets and 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-3.6 Country and Transfer Risks
          • CM-4 The Monitoring and Control of Large Exposures of Banks Licensed by the CBB
          • CM-5 Staff Credit Facilities
          • CM-6 Write-off – Credit Facility
          • CM-7 Consumer Finance
          • CM-8 Islamic Contracts
        • OM Operational Risk Management [Versions from October 2007 to 31 December 2019]
        • OM Operational Risk Management
        • LM Liquidity Risk Management [Version up to 30 September 2007]
        • LM Liquidity Risk Management [Version 1 October 2007 to 31 July 2018]
        • FC Financial Crimes
      • Prudential Requirements
      • Reporting Requirements
      • Enforcement & Redress
    • Archived Part B
  • Central Bank of Bahrain Volume 3—Insurance
  • Central Bank of Bahrain Volume 4—Investment Business
  • Central Bank of Bahrain Volume 5—Specialised Licensees
  • Central Bank of Bahrain Volume 6—Capital Markets
  • Central Bank of Bahrain Volume 7—Collective Investment Undertakings
  • Bahrain Bourse (BHB) Material
  • Central Bank of Bahrain and Financial Institutions Law 2006
  • Bahrain Anti Money Laundering Law 2001
  • Regulation Governing Collective Investment Schemes June 2003
  • Bahrain Stock Exchange Law 1987
  • Bahrain Financial Trust Law 2006
  • Bahrain Insurance Law 1987
  • Bahrain Monetary Agency Law 1973
  • Commercial Companies Law 2001
  • CBB Disclosure Standards
  • CBB Debt Securities Guidelines
  • Ministerial Order — Money Laundering
  • CBB Resolution on Dissemination of Listed Companies' Financial Statements and Board of Directors' Meetings
  • CBB Regulations and Resolutions
  • The Corporate Governance Code of the Kingdom of Bahrain
  • Archive
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Breadcrumb

  1. Central Bank of Bahrain Volume 2—Islamic Banks
  2. Archived Part A
  3. Business Standards
  4. CM Credit Risk Management (June 2022)
  5. CM-3 Assessment of Credit Quality
  6. CM-3.4 Provisions Against Sovereign Credit
  7. CM-3.4.1
  Versions

 
  • Oct 01 2007 - Dec 31 2010
  • Jan 01 2011
‹ CM-3.4 Provisions Against Sovereign Credit CM-3.4.2 ›

CM-3.4.1

Past version: Effective from 01 Oct 2007 to 31 Dec 2010
To view other versions open the versions tab on the right

The Central Bank has consistently encouraged banks to maintain adequate provisions against credits to borrowers experiencing difficulties and against credits for countries with current or potential credit servicing difficulties.

October 07
‹ CM-3.4 Provisions Against Sovereign Credit CM-3.4.2 ›

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