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

The impact of hazardous and toxic material on property value: revisited

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.

First Southern Bancshares Inc. and Subsidiary Report Consolidated Earnings for the Quarter and Year Ended December 31, 1998