The manual "Corporate and SME Workouts: A Manual of Best Practice" helps lending institution staff deal with problem loans given to companies and small businesses. It distinguishes between a borrower's ability and willingness to pay back a loan, offering guidance on handling financial distress and resolving non-performing loans. The manual covers steps to take before a loan becomes a problem, preparing for loan workouts, managing the workout process, and implementing loan resolutions. It aims to assist staff in effectively managing individual problem loans and senior managers in organizing asset resolution across the loan portfolio.