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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
      • Introduction
      • High Level Standards
      • Business Standards
        • BC Business and Market Conduct
        • CA Capital Adequacy
        • RM Risk Management
        • CM Credit Risk Management (Effective June 2022)
          • CM-A Introduction
          • CM-1 Credit Risk Management Requirements
            • CM-1.1 Overview
            • CM-1.2 Credit Risk Management Framework
            • CM-1.3 Credit Granting
            • CM-1.4 Credit Risk Measurement and Monitoring
            • CM-1.5 Credit Administration and Collateral Management
            • CM-1.6 Non-Performing Exposure Management
            • CM-1.7 Credit Risk Reporting
            • CM-1.8 Classification and Provisioning
              • CM-1.8.1
              • CM-1.8.2
              • Governance
              • Definition of Default / Impairment
              • Identification of Non-performing Exposures
              • Re-categorisation of Non-performing Exposures as Performing
              • Measurement Requirements
              • Regulatory Treatment of Accounting Provisions
              • Restructured Accounts, Forbearance and Modifications
            • CM-1.9 Provisioning Policies of Branches of Foreign Bank Licensees
            • CM-1.10 [This Section was deleted in January 2023]
          • CM-2 The Monitoring and Control of Large Exposures
          • CM-3 Financings to Employees
          • CM-4 Write-off – Credit Facility
          • CM-5 Consumer Finance
          • CM-6 Independent Assessments
          • CM-5 APPENDIX
          • CM-6 Appendix
        • OM Operational Risk Management
        • LM Liquidity Risk Management
        • FC Financial Crime
        • TC Training and Competency
        • ICCAP Internal Capital Adequacy Assessment Process
        • ST Stress Testing
        • DS Domestic Systemically Important Banks
        • RR Reputational Risk Management
        • DA Digital Financial Advice
      • Reporting Requirements
      • Enforcement & Redress
    • Part B
    • Quarterly Updates
    • Ad-hoc Communications
    • Archived Part A
    • 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. Part A
  3. Business Standards
  4. CM Credit Risk Management (Effective June 2022)
  5. CM-1 Credit Risk Management Requirements
  6. CM-1.8 Classification and Provisioning
  Versions

 
‹ CM-1.7.12 CM-1.8.1 ›

CM-1.8 Classification and Provisioning

  • CM-1.8.1
  • CM-1.8.2
  • Governance
    • CM-1.8.3
    • CM-1.8.4
    • CM-1.8.5
  • Definition of Default / Impairment
    • CM-1.8.6
    • CM-1.8.7
    • CM-1.8.8
  • Identification of Non-performing Exposures
    • CM-1.8.9
    • CM-1.8.10
    • CM-1.8.11
    • CM-1.8.12
    • CM-1.8.13
    • CM-1.8.14
  • Re-categorisation of Non-performing Exposures as Performing
    • CM-1.8.15
    • CM-1.8.15A
    • CM-1.8.16
    • CM-1.8.17
    • CM-1.8.18
    • CM-1.8.18A
    • CM-1.8.19
    • CM-1.8.20
    • CM-1.8.21
  • Measurement Requirements
    • CM-1.8.22
    • CM-1.8.22A
    • CM-1.8.23
    • CM-1.8.24
    • CM-1.8.25
  • Regulatory Treatment of Accounting Provisions
    • CM-1.8.26
  • Restructured Accounts, Forbearance and Modifications
    • CM-1.8.27
    • CM-1.8.28
    • CM-1.8.29
    • CM-1.8.30
    • CM-1.8.31
    • CM-1.8.32
‹ CM-1.7.12 CM-1.8.1 ›

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