‹ 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-2.3.2 CM-3.1 Overview ›