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 ?
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.
The damage is therefore the difference between the value unimpaired and the value impaired, or