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حسابداری و مالی::
نیمه معوق
(Determining disposition values for performing, subperforming, and nonperforming loans)
Determine the loan status as performing, subperforming, or nonperforming for valuation purposes only, including loans that are being considered for restructuring.
* Subperforming loans: Loans where the borrower is making reduced payments or is currently performing but is projected to default in the future because of a pending severe negative event (for example, the loss of a major tenant in a commercial building).
LTVs lower than the target ratios may indicate that a loan should be classified as subperforming unless the borrower has the financial capacity to fund the debt without regard to the LTV of the collateral.
Value subperforming and nonperforming loans by using a liquidation valuation.
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