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參考文獻

[1] AICPA (1996), AICPA Audit and Accounting Guide ——Banks and

Saving Institutions. AICPA Inc.
[2] Austin, G (1992), “Using Migration Analysis to Refine Establishment

of Future Loan Losses,” Commercial Lending Review , 7:2, pp. 34-43.
[3] Basel Committee on Banking Supersisory (1999), “Principles for the

Management of Credit Risk,” Basel Consultative Paper , July, pp. 1-27.
[4] Basel Committee on Banking Superision (1999), “Sound Practices for

Loan Accounting and Disclosure,” Basel Final Paper , April, PP. 1-43.

[5] Basel Committee on Banking Superision (1999), “Best Practices for
Credit Risk Disclosure,” Basel Consultative Paper , July, pp. 1-24.

[6] Basel Committee on Banking Superision (1998), Enhancing Banking
Transparency —— Public Disclosure and Supervisory Information that

Promote Safety and Soundness in Banking System.
[7] Basel Committee on Banking Supervision (1997), “Core Principles for

Effective Banking Supervision,” September, pp. 1-44.

[8] Board of Governors of Federal Reserve Banks (1994), “International
Loans,” Commercial Banks Examination Manual , March, Section
7040.1-4.

[9] Board of Governors of Federal Reserve Banks (1994), “ Real Estate

Appraisal and Examination,” Commercial Banks Examination Manual ,
November, Section 4140.1, pp. 1-12.

[10] Board of Governors of Federal Reserve Banks (1994), “Classification
of Cedit,” Commercial Banks Examination Manual , November,

Section 217.1.
[11] Board of Governors of Federal Reserve Banks (1986), “Allowance for