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حسابداری و مالی::
مطالبات معوق
The pools can also be divided into performing and nonperforming loans.
Information on the condition of the failing bank, including its deposits and other liabilities, assets, nonperforming loans, owned real estate, and other relevant facts, including organizational charts, should be gathered (see Request for Information on Failing Bank, Form 2).
The package should include information on the failed institution's assets, including the interest rates and terms of the loans, as well as the number of performing and nonperforming loans in the portfolio (see Estimated Loss in Assets form, Form 4).
(Determining disposition values for performing, subperforming, and nonperforming loans)
* Nonperforming loans: A loan that is more than 60 days past due or is past the note or modification maturity date.
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