22 April 2016 

BoE paper seeks unified global approach to NPLs 

http://www.centralbanking.com/central-banking/research/2456009/boe-paper-seeks-unified-global-approach-to-npls

David Bholat, Rosa Lastra, Sheri Markose, Andrea Miglionico and Kallol Sen tackle the legal, accounting, statistical, economic and strategic aspects of the problem of NPLs in their paper,

Non-performing loans: regulatory and accounting treatments of assets

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