Value Impaired

Value Impaired

A loan to a foreign country on which the borrower has not made payments for more than six months. There is a high likelihood that a value impaired debt will not be repaid. Value impaired loans do not comply with IMF credit adjustment requirements.
References in periodicals archive ?
In the current environment we continue to find significant opportunity in value impaired and distressed commercial and residential real estate in all development stages, from income producing properties to raw land.
The opportunity cost is the difference between the value unimpaired and the value impaired of a property if the owner could fully use it; for example, if 100% of its value is used as collateral, and if the risk rate in Equation 1 does not also take into consideration the marketability opportunity cost.
In order to value impaired loans at net realizable value, the Company has recorded charge offs during the fourth quarter and the year of $527,000 and $611,000, respectively.
Snowdon is targeting value impaired commercial and residential real estate in all development stages, from income producing properties to raw land.