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 ?
'For property, it would be those with a yield of less than two per cent (annually) and for equities, the value impaired would have exceeded 20 per cent,' he said referring to paper losses for the latter.
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 second category of classification, "value impaired," covers loans that the lender should not carry at face value.